Explore advanced problems in estate planning: marital deduction trusts, planning for community and separate property, inter vivos gifts and trusts, closely held business interests, farm and ranch properties, and income taxation of estates and trusts. For each semester hour of credit earned, the equivalent of one lecture hour a week for one semester. Law 256, 356, 456 and Law 292T, 392T, 492T may not both be counted. Prerequisite: Law 289N, 389N, 489N, or 589N.