LLM in Elder Law and Estate Planning Summer 2016

Seven-Week Session

Monday, Tuesday and Wednesday Evenings 

Classes begin May 23, 2016 through July 6, 2016

 

Courses Available During the Seven-Week Session:

                                                                              

LLME 820-53           Income Tax for Estate Planners        

Monday                    6:00 pm to 8:30 pm                                  Professor Royal

COURSE DESCRIPTION AND OUTLINE

This course will focus on income tax issues that are essential for estate planning. The topics in this course will include the income tax treatment of bequests and inheritances; the income tax treatment of gifts; basis rules; income taxation of life insurance and annuities; tax rules for sale of a personal residence; taxation of exchanges; fundamentals of capital gains; tax deferred like-kind exchanges; concepts concerning the time value of money, imputed interest and the original issue discount rules; installment sales; income in respect of a decedent; assignment of income and the income taxation of deferred compensation.

      

LLME 832-53           Business Succession Planning

Tuesday                    6:00 pm to 8:30 pm                                  Professor Royal

COURSE DESCRIPTION AND OUTLINE

This course will consider the issues that owners of closely-held businesses   face in the operation and disposition of their business interests.  The course will consider the operational and transfer problems for unrelated business owners as well as the operational and transfer problems for family owned businesses.  Areas of study will include buy/sell agreements, life insurance, and alternative methods of succession. 

 

LLME 805-53           Wealth Planning with Life Insurance

Wednesday                6:00 pm to 8:30 pm                                  Professor Staggs

COURSE DESCRIPTION AND OUTLINE

This course will consider the various uses of life insurance in wealth planning, including funding buy/sell agreements, providing liquidity for the estate, and restoring capital used for taxes. Areas of study will include the use of irrevocable life insurance trusts, as well as various life insurance products.

              

        Feel free to request further information by contacting Carmen Alexander Blatch directly at: calexander@law.wne.edu or  413-782-1426.  We look forward to hearing from you!

 

 

      

 

 

 

   
1215 Wilbraham Road, Springfield, MA 01119
Main University: 413-782-3111
Admissions: 413-782-1406 or 800-782-6665