Announcements

Reading Set IV

The fourth (and final) set of reading materials is now available for download in the Reading Assignments section of the website.


Reading Set III

The third set of reading materials is now available for download in the Reading Assignments section of the website.


Reading Set II

The second set of reading materials is now available for download in the Reading Assignments section of the website.


Assignment for First Class

Prior to the first class, you should download and read the Syllabus. In addition, you should download Part I of the reading assignments. Read the assigned materials under heading “I. Introduction to Federal Transfer Tax System” in the reading assignments (i.e., through page 30 of the casebook).

Much of this first assignment is background, so don’t get bogged down in the details. In the first class, we will focus on administrative issues, the basic structure of the Federal transfer tax regimes, and recent legislative developments regarding the estate and gift tax.