Law 222 - Estate and Gift Taxation

Elizabeth Bawden

Elizabeth Bawden

Lecturer in Law
B.A. Wheaton College
J.D. UCLA School of Law
Course Description:

Survey of the federal gift, estate, and generation skipping transfer taxes, with emphasis on the tax consequences of various methods of transferring wealth during life and at death. While there are no prerequisites, Federal Tax I and Wills and Trusts are recommended.

Course Learning Outcomes:

At the end of this course students will be able to:

1. accurately analyze lifetime gratuitous transfers to determine their completeness and gift tax effect;

2. identify the assets included in a decedent's estate at death for estate tax purposes, along with the technical basis for this;

3. understand post-death estate planning techniques and recognize opportunities to implement them;

4. provide planning advice on how to structure gratuitous transfers to meet a client's objectives while complying with relevant case law, statutes and regulations;

5. recognize and analyze issues relating to the application of the generation-skipping transfer tax.

Course Information:
​Faculty Term Course Section ​Schedule ​Units Requisite Satisfies SAW
Elizabeth Bawden 20F 222 LEC 1 MW 5:30 PM - 7:00 PM 3.0 No No
Textbook Information:
Textbook for Fall 2020 LEC 1
Bittker, Clark, and McCouch. Federal Estate and Gift Taxation   12th ed.  
ISBN: 9781684674510. West Academic Publishing. REQUIRED $222.46
Willbanks, Stephanie J. Quick Review of Federal Estate and Gift Taxation  2nd ed.  
ISBN: 9780314290212. West Academic Publishing. OPTIONAL $46.00
Yamamoto, Kevin M. Selected Income Tax Provisions, Federal Transfer Taxes, Code and Regulations  2020 ed.  
ISBN: 9781647080617. Foundation Press. OPTIONAL $56.06
Notes: Students must have code and regulations available in class, but can choose whether to do so online or in hard copy form.
Business & Tax Law;