LAW660
Estate Planning
(Koski)
Prerequisite courses: Taxation (Law 504)
Prerequisite for: None
Instructor(s): David Koski
Course credit: 3
Method of presentation: Lecture
Teamwork:
METHOD OF EVALUATION
Your final grade for the course will be based on the following components:
Mid-term Exam 30%
Final Exam 70%
While I encourage your attendance and participation in class, it will not be graded.
COURSE DESCRIPTION
The general objective of this course is to introduce students to the fundamentals of estate planning. We will review the statutory framework that governs succession in Alberta and discuss some of the consequences of failure to plan. We will also discuss some common tax planning techniques and how to incorporate those techniques into an estate plan. Ideally, students should find this course helpful both for advising their clients in such matters and for structuring their own affairs.
Other than the knowledge acquired through the successful completion of an introductory Taxation course at law school, no prior knowledge or experience in law, accounting, business or economics is required to take and excel in this course.
SPECIAL COMMENTS
Description updated 2023-24. Please contact the instructor for any specific questions you may have related to this particular course section.
REQUIRED TEXTS (IF ANY)
1. Reading List: Prior to each class, I will provide a Reading List that sets out the relevant statutory materials, jurisprudence, and other materials that I intend to discuss. Statutory materials can be downloaded from the Alberta King’s Printer. Jurisprudence can be downloaded from Canlii.org.
2. Income Tax Act: Each of you should already have a copy of the Income Tax Act (Canada) from the introductory Taxation Course.