LLM Summer 2015

Classes will begin on Monday, May 18, 2015 through July 1, 2015

 

LLME 808-53           Estate Planning for Elder Law Attorneys        

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

COURSE DESCRIPTION AND OUTLINE

This course will consider topics in estate planning as they relate to elder law. The topics include basic estate planning, marital deduction, gifts to minors, life insurance and life insurance trusts, first and third party special needs trusts, and charitable gifts. The course will be taught online using the problem approach and drafting provisions as a solution to the problem. We will spend the first half of each class discussing the law about the topic, and the second half talking about drafting issues. Students will be required to participate in online discussions on Monday evening between 6:00 pm and 8:50 pm. Proposed drafting solutions will be due one week after the class with respect to a problem.

                                   

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 820-53           Income Tax of Estate Planners

Wednesday             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.

 

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