University of New Hampshire

School of Law

Wills Trusts & Estates

This course examines the various methods by which property is transferred at death. Topics covered include: (1) the law of intestacy, (2) wills, including the interpretation of wills, the formalities of execution and revocation, testamentary capacity, and undue influence, (3) will substitutes, such as inter vivos gifts and joint tenancies, and (4) trusts, including modification and termination, administration, and the rights and interests of beneficiaries and creditors. The course will also examine the inheritance rights of surviving spouses and children, and special considerations regarding health care directives and living wills. The estate, gift and income tax provisions of the Internal Revenue Code affecting gratuitous property transfers will be reviewed in limited detail.

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