This course is a study of the fundamental principles of federal taxation on property transfers at death and during the life of the transferor, including those transfers in contemplation of death, and those with life estates retained and retention of power to control. Consideration is also given to the martial deduction, the tax effects on various types of property transfers, and the generation-skipping tax. Prerequisite: Law 511 Property. This satisfies 1 Skills Unit. Note: This class will be offered online and the computer lab will be booked for this time slot in BLC 329.