Course Catalog

Golden Gate University offers degree and certificate programs at three teaching centers and online.

Course Schedule - course offerings by term
Academic Calendar - important dates
University Catalog - comprehensive information
(prior catalogs)

NUMBER COURSE TITLE

LLM 337

Individual Retirement Plans and Distributions

3 Unit(s)

Presents a discussion and analysis of the estate, income and excise tax treatment of retirement plans, SEPS and IRAs, including various methods of distribution at age 70 1/2, naming of individuals or trusts as beneficiaries, marital deduction and non-citizen spouse issues, comparison of deferral and payment of benefits during life, and after death, with emphasis on actual case studies and examples of the interplay between estate and income tax consequences of retirement plans and IRAs. Cross-listed with and equivalent to TA 337. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 317A and LLM 330.

View Course Sections: Summer 2024