Estate Planning

Course Information

Registration Information

Meeting Times

Day Time Location
MON, TUE, WED, THU 9:30 - 10:20 am TNH 3.124

Evaluation Method

Type Date Time Location
Final exam May 13, 2009 8:30 am A-Z in 3.142


Johanson's version of Estate Planning (4 hours) takes a problem approach. We will consider the estate planning problems faced by Alice Adams, a 68-year-old widow with a $5 million estate, and then Hugh and Wilma Bronson, a couple in their 60's with three adult children, several grandchildren, and a $5 million estate. We will consider lifetime gifting strategies, marital deduction planning, bypass trusts, planning around the generation-skipping transfer tax, and various planning techniques and strategies designed to carry out the clients' planning objectives with minimum tax cost. The objective of this practice-oriented course is to familiarize the student with the tax and planning problems, and the planning vehicles, raised by these very representative clients, so that the student will be comfortable handling similar problems either as an associate of a law firm or as a solo practitioner. Wills and Estates and Federal Income Tax are prerequisites, but may be taken concurrently with the Estate Planning course.