ACC 627 - Estate, Gift, and Trust I

Institution:

Grand Valley State University

Subject:

Description:

Examines the federal transfer tax system, including estate and gift tax statutes, regulations, rulings, and cases. Topics include the definition of a gift, disclaimers, the annual exclusion, calculation of gross estate, revocable transfers, jointly held property, annuities, powers of appointment, life insurance, the marital deduction, and valuation.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Other

Notes:

May have started spring/summer 2007 or earlier.

Additional Information:

Historical Version(s):

Institution Website:

www.gvsu.edu

Phone Number:

(616) 331-2020

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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