COMMUNITY PROPERTY (3 units)
The topics of this course on California community property include the rationale for a marital property system, the statutory scheme in California, the characterization and apportionment of property, the management and control of community property, the distribution of property at marital dissolution and at death, and introductory principles regarding the favorable tax treatment of community property.
ESTATE & GIFT TAX (3 units)
This course is concerned with statutory, case, and administrative material relating to federal estate and gift taxes and the impact of these taxes on dispositions of property by inter vivos and testamentary instruments. Living trust and other lifetime planning devices and their tax consequences are examined.
FEDERAL INCOME TAX (3 units)
This course examines Federal Income Taxation of the individual. It includes the basic principles of the federal income tax, including the concepts of gross income, exclusions, deductions, elements of tax procedure, judicial review, and tax research. Tax concepts and theory as well as practical application are covered.
TRUSTS & ESTATES (3 units)
This course examines the gratuitous disposition of property, including transfers under (1) intestate statutes; (2) wills, including the formalities of execution, testamentary capacity, undue influence, and fraud; (3) will substitutes, such as gifts and joint tenancies; (4) trusts, including methods of creation and termination, rights and interests of beneficiaries, and special problems relating to resulting, constructive, and charitable trusts. In addition, the course will examine the growing body of law relating to the termination of medical treatment and health care powers of attorney.
Full course descriptions are available in PDF format on the J.D. Curriculum page.
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