STATE UNIVERSITY OF NEW YORK by yaohongm

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									              STATE UNIVERSITY OF NEW YORK
                  COLLEGE OF TECHNOLOGY
                     CANTON, NEW YORK




                     COURSE OUTLINE

               FSMA 410 - ESTATE PLANNING




Prepared By: Edward Fay




           SCHOOL OF BUSINESS AND LIBERAL ARTS
                   BUSINESS DEPARTMENT
                        FALL 2002
                      FSMA 410 - ESTATE PLANNING



A.   TITLE: Estate Planning

B.   COURSE NUMBER: FSMA 410
     SHORT TITLE:

C.   CREDIT HOURS:

D.   WRITING INTENSIVE COURSE (OPTIONAL):

E.   COURSE LENGTH:

F.   SEMESTER(S) OFFERED:

G.   HOURS OF LECTURE, LABORATORY, RECITATION, TUTORIAL, ACTIVITY:


H.   CATALOGUE DESCRIPTION: This course covers the principles
      involved in estate planning for the individual. Topics
      covered are an overview and the conceptual framework of
      estate planning, federal estate planning calculations,
      proper techniques of estate planning, trusts, gifting
      strategies, and planning for a closely held business.

I.   PRE-REQUISITES/CO-COURSES:

J.   STUDENT LEARNING OUTCOMES:

K.   TEXTS:

L.   REFERENCES:

M.   EQUIPMENT:

N.   GRADING METHOD(P/F,A-F, etc.):

O.   MEASUREMENT CRITERIA:

P.   CORE COMPETENCY EVALUATION: see attached sheet

Q.   GENERAL TOPICAL OUTLINE: see attached sheet

R.   DETAILED TOPICAL OUTLINE: see attached sheet
             Core Competency Course Evaluation Form


Course No.        FSMA 410
Course Name       Estate Planning
Evaluator:        Edward Fay
Date:             December 2000

Catalog Description: This course covers the principles
involved in estate planning for the individual. Topics
covered are an overview and the conceptual framework of
estate planning, federal estate planning calculations,
proper techniques of estate planning, trusts, gifting
strategies, and planning for a closely held business.


This course meets the following core competencies:
 (check all that apply)

  x    I Mathematics                    (except   3,9          )
  x    IICommunication                  (except   Obj 3, Obj 4 )
  x      Problem Solving
       III                              (except   2,3,6        )
  x    IVCritical Thinking              (except   5,6,7,9      )
____   V Information Literacy           (except                )
____   VIIndividual & Social
            Responsibility              (except                 )
____ VII Science                        (except                 )
  x VIII Technology                     (except 1d, 2           )

The method of measurement is: (check all that apply)

  x     class participation         x   written exams
        speeches                    x   research papers
  x     projects                    x   quizzes
        comprehensive final             oral reports
        portfolio                       laboratory practicums
        standardized test               laboratory reports
        P/F lab competency              essays
        other (please specify)


Comments:
         GENERAL TOPIC OUTLINE

      FSMA 410 - ESTATE PLANNING



                TOPICS



  I. Introductory Concepts

 II. Federal Estate Taxes

III. Estate Planning Techniques

 IV. New York State Considerations
                    DETAILED OUTLINE

               FSMA 410 - ESTATE PLANNING


                         TOPICS



  I.   Introductory Concepts
        A. Estate planning overview
        B. Estate distribution and transfer considerations
        C. Property interests and powers of appointment

 II.   Federal Estate Taxes
        A. Estate tax calculations
        B. Gift tax calculations
        C. The generation skipping tax

III.   Estate Planning Techniques
        A. Trusts
        B. Life insurance
        C. Charitable giving
        D. Marital deduction and bypass planning
        E. Planning for closely held business interests
        F. Liquidity planning
        G. Planning for nontraditional relationships
        H. Planning for incapacity
        I. Durable power for attorney
        J. Living will and health care proxy

 IV.   New York State Considerations
        A. Overview of New York estate & gift tax laws
        B. Calculating estate and gift taxes

								
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