Estate Planning Certificate
Our Certificate in Estate Planning focuses on providing essential technical and client-relations skills in the area of private wealth transfer, including traditional estate and gift tax planning. The Certificate consists of three technical classes in the fall semester and an intensive workshop in the spring semester. The spring workshop requires students to work in teams to prepare and explain a detailed plan for a hypothetical client.
The Certificate is open to both U.S. and foreign-trained lawyers, and can be completed together with the Tax LL.M. degree or on a stand-alone basis. The Certificate in Estate Planning is not currently available to online students.
The Certificate in Estate Planning requires the Completion of ten academic credits, consisting of the following four courses:
To learn more, please contact:
Stafford Smiley, Faculty Advisor, Estate Planning Program
Phone: (202) 662-9906
Email Address: Stafford Smiley
LL.M Seminar | 4 credit hours
This course will provide students with a solid grounding in advanced estate-planning techniques and help them build the drafting and client-relations skills necessary to develop and implement a comprehensive estate plan. This course is required for the Certificate of Study in Estate Planning.
The course will be structured in two modules. The first module will introduce students to technical tax regimes (such as the generation-skipping transfer tax) and more complex planning scenarios. Topics covered will include philanthropy and private wealth planning; the role in estate planning of private foundations, public charities, and supporting organizations; charitable giving techniques; planning for family controlled businesses; planning for highly-compensated individuals; and international aspects of private wealth planning.
The second module will consist of a hands-on exercise in developing, drafting, and executing a complex estate plan. Working from a comprehensive fact pattern, students will make in-class presentations about the problem and participate in the development of the estate plan by drafting documents and by commenting on drafts prepared by others. These documents may include legal memoranda, client communications, and analysis of planning alternatives, as well as the will, trust instruments, and organizational documents for charitable entities.
Prerequisite: Federal Income Taxation (formerly Taxation I), Decedents’ Estates or equivalent, or Wills & Trusts; Income Taxation of Trusts and Estates; Estate and Gift Tax; Special Topics in Transfer Tax.
Note: This course is open to J.D. students by professor permission. Interested students should contact Ellis Duncan via email at firstname.lastname@example.org no later than August 1, 2017 for permission to take this class.