This case requires students to perform the work of a partner in a private
wealth practice, presenting a client with a comprehensive estate and gift tax plan.
Employing three separate fictitious clients representing people with varying estate planning
needs, the case requires students to consider multiple issues, both tax and non-tax. Estate
and gift tax planning is different from income tax planning because of the impact of specific
non-tax factors, such as family dynamics and fears and unknowns related to death. To
develop a comprehensive estate and gift tax plan for their client, students must incorporate
course topics and apply them to their particular fact pattern. This case furthers students’
understanding of the interplay between estate and gift tax rules, develops their ability to
generate relevant questions, exposes them to client dynamics, and cultivates critical
thinking skills in the context of estate and gift tax planning.