CALIFORNIA STATE UNIVERSITY, CHICO

FINANCE 153 - ESTATE PLANNING

Spring 2004 - Course Syllabus

 

Instructor:  Clayton Anderson                                     Office Hours:  By Appointment

Phone:        342-6144                                                  e-mail:             canderson@jacobsanderson.com

Course Time:         Tues. 6:00 - 8:50 PM                   Course Location:         Butte 109

 

Text:          Estate Planning and Taxation, 2003 - 2004 Edition

Author:      John C. Bost

Date                             Description                                                                                         Chapters

 

Aug.      24                   Introduction to Estate Planning, Property, Ownership                 1,2

              31                  Probate, Testate/Intestate Transfers, Gifts                                              3,4

Sept.       7                   Quiz on Property; Wills, Durable Powers of Attorney                                            

              14                  Quiz on Wills, Durable Powers and Probate;                                         5,6

                                    Federal Unified Transfer Tax, Federal Estate Tax                             

  21                  Federal Gift Tax, Fiduciary Income Tax                                                 7,8

              28                  Non-Tax Planning, Quiz on Taxation                                                      9,10

Oct.        5                   Revocable Trusts, Complex Revocable Trusts                                      11,12                  12                 Complex Revocable Trusts, Special Purpose Trusts                            

  19                  Quiz on Revocable Trusts; Trusts for Minors

              26                  Gift Planning, Charitable Gifting                                                            13,14     

Nov.       2                   Quiz on Irrevocable Trusts; Planning for Closely Held Businesses       15,16

9                   Custodians, Guardianships, Conservatorships, Elder Care Planning       17    

              30                  Elder Care Planning, Retirement Benefits, Post Mortem Planning            18       

Dec.        7                   Practical Case Analysis, Comprehensive Review                                   

              14                  Final Exam                                                                                              

Grading:          5 quizzes - 20 points each

Comprehensive Final – 100 points

 

Exam questions will be a combination of short answer, essay, tax and estate value computations, true/false, and maybe some multiple choice questions.  Only simple mathematical calculations will be required for computations, however, it is advisable to bring a calculator when being tested on taxation.  Questions will be based on reading assignments and lectures.  Lectures will cover reading assignments, but will be supplemented with subject matter not necessarily covered in the text. 

 

Your final grade will be determined by your quiz and final exam scores.  I do not give extra credit that is not offered to the class as a whole, and never after the final exam!