FIN 315 - Estate Planning

This course focuses on family tax planning issues including federal tax law and policy affecting the transfer of wealth. Students will develop an understanding of the United States Federal unified transfer tax system for gifts and estate transfers, including exclusions and exemptions. This course will also review valuation methodology for asset transfers including real estate and business interests.

Students will get an introduction to estate planning, including basic documents, gift tax, estate tax, asset transfers during life and at death. Students will also be introduced to trusts used in estate planning.

Prerequisite(s): ACC 110 (C- or higher) and junior standing. Majors in the fall 2020 or later catalog are encouraged to complete the pre-bus core with a minimum grade of C- before taking any 300/400 Business courses. See enrollment policy for eligibility or contact the School of Business.
Co-requisite(s):
Credits: 3

Course Typically Offered: Variable
Course Type: Accounting and Finance