Federal taxation of intervivos transfers, including revocable and incomplete transfers: taxation of property owned at death and gifts in contemplation of death: tax credits, deductions, exemptions, valuation; and procedure and correlation with federal income tax and state inheritance and estate sales.
An analysis of revocable and irrevocable lifetime trusts as a will supplement; whether and how to avoid probate; life insurance settlement options and employee death benefits; concurrent interests including community property; use of short-term trusts to reduce income tax; marital deduction; selection of fiduciary; and estate planning of intestate property.
This course will explore the historical development of the European Union and examine the institutions established to govern this club of nations. It will also explore the relationship between the Union, its Member States and the rest of the world. Additionally, the course will focus on the sources and forms of E.U. Law as well as the doctrine of "Supremacy of E.U. Law." Additional areas of substantive law, procedural actions, enforcement, and/or remedies may also be covered in the course.
A survey of the rules and standards that regulate the admission of evidence, including relevancy, privileged communications, the hearsay rule and its exceptions, the opinion rule, authentication and "best evidence" rule, impeachment and rehabilitation, demonstrative and scientific evidence, presumptions, and burdens of proof.
This course accompanies the standard 4-unit Evidence course (LAW 406). Topics covered in the standard Evidence course will be reinforced through role-playing as attorneys. The seminar will follow one hypothetical criminal case and one hypothetical civil case throughout the semester. Students will be given opportunities to write one or more motions in limine, raise and respond to objections as if they were in trial, and write at least a portion of a trial brief. Must be taken concurrently with and with the same professor as Evidence (LAW 406).
An introduction to the theoretical structures involved in interviewing, counseling, negotiation, and trial skills. Students are given the opportunity to perform simulations of lawyering tasks and discuss their externship or Clinic experiences. Prerequisite: This course must be taken with a student’s initial externship (LAW 609 or 609J) or initial Clinic experience (LAW 617, 618, or 619). *Prior to Summer 2014, this course was titled Lawyering Skills.