This program addresses taxation from four perspectives – income, fiduciary, transfer, and generation skipping. Definitions, calculations, concepts, and implications of personal income taxes, fiduciary income taxes, transfer taxes (gift and estate), and generation skipping taxes are presented. In addition, estate planning techniques used by resident and non-resident aliens to minimize taxation and to accomplish non-tax goals related to the disposition of wealth are discussed.
Generation Skipping Transfer Tax Overview
Transfer Tax Overview
Fiduciary Income Tax Overview
Personal Income Tax Overview