Following is the course description as contained in the Manual of Policies
and Procedures of Capital University Law School.
ESTATE AND GIFT TAXATION (3 credits): Substantive
provisions of federal estate and gift tax laws and the generation skipping
transfer provisions, including transfer with retention of interest or
power, joint interests, life insurance proceeds, property subject to
powers of appointment, marital deduction, and split gifts. Co-requisite:
680.
