Was the last version of your will written on a yellow legal pad with coffee rings and the faint smell of cigarette smoke? Kidding aside, legal hardships are usually caused by the lack of a will or power of attorney. Students will look at traditional estate planning for individuals and couples, learn how to deal with estates subject to estate tax, and structure a plan to reduce or avoid those taxes. More topics include making charitable gifts, an in-depth look at charitable trusts, and the use of marital agreements (“prenups” and “postnups”). Repeat from Spring 2016.