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LAW 0511: Estate and Gift Taxation
Fall 2021 • Section 25 • CRN 49142

Course Description

Although the United States has had some form of death tax since the mid 19th century, recently rising levels of wealth disparity have drawn unprecedented attention to our transfer tax system. Some have argued for decreases in the exemptions from federal estate, gift and generation skipping transfer tax; others for the imposition of a wealth tax. Many favor the abolition of the step up in basis at death. Still others favor the repeal of the transfer taxes altogether.
This course will focus on the current federal transfer tax system, while also surveying those proposals which would change, some dramatically and some at the margins, our current system. We will also discuss how to plan in a time of legislative uncertainty.


Day/Time Location
T 5:30-7:20 PM Klein 8B

Course Details

  • Kathy Mandelbaum
Credit Hours

2 Credits



Course Type
  • Exam
Course Modality


Fulfills J.D. Requirement




Registration Info

No Registration Restrictions.

Book List/Materials