The field of estate taxation encompasses the federal estate and gift tax, the federal income taxation of estates and trusts, and the effects of the foregoing taxes on property transactions involving estates or trusts. In order to counsel clients effectively in this complex area, tax practitioners need technical expertise in the applicable provisions of the Internal Revenue Code and related authorities, as well as an understanding of how those tax provisions impact real world estate planning problems.
This certificate program, offered in evening sessions in downtown Pittsburgh, provides an overview and framework for analyzing and applying key concepts of taxation in the area of trusts and estates. Those who complete the program will be able to provide skillful compliance and planning assistance to estates, trusts, and their respective fiduciaries and beneficiaries.
- TAXN 6100 Tax Research
- TAXN 6120 Tax Consequences of Prop. Dispositions
- TAXN 6280 Federal Estate & Gift Taxes
- TAXN 6410 Income Taxation of Estates & Trusts
These are some of the classes for students in this academic program: