Following is the course description as contained in the Manual of Policies
and Procedures of Capital University Law School.
ESTATE PLANNING PRACTICUM (2 credits): Prototype dispositive
schemes for the married couple; the use of inter vivos trusts in estate
planning including the minor's trust, insurance trust, and charitable
trust; tax planning for the executive including year of termination
tax accounting problems, business valuation freeze techniques, sale
of a business, and selection of deferred compensation profits. Prerequisites:
first year evening courses, 680, 850, and either 750 and 751 or 752.
