CCOG for CEU 3376 archive revision 201501

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Effective Term:
Winter 2015 through Fall 2024

Course Number:
CEU 3376
Course Title:
Joint Property Taxation
Credit Hours:
0.4
Lecture Hours:
0
Lecture/Lab Hours:
0
Lab Hours:
0

Course Description

Learn about the issues of property titled as joint tenants with right of survivorship including: estate, gift & income taxes; marital/non marital estate planning situations; non-U.S. citizens; terminating JTWROS; & JTWROS "paralyzing inflexibility".

Intended Outcomes for the course

The student will be able to in their profession:
Apply Federal Estate, Gift and Income taxation to joint tenants with right of survivorship and tenants by the entirety with right of survivorship.
Create and terminate title to jointly owned property.
Determine basis for income tax purposes.