PGA/PGM™ Program@Campbell

This course is designed to introduce the student to the various types of employee benefits that are provided employees by or through employers including corporations, sole proprietorships, and the self employed. The course examines social security benefits and focuses on the basic concepts used in the establishment, administration, investment, and distribution of various Defined Benefit and Defined ContributionsTrust Management Course Listing

330 Wills, Estates, and Trusts (3)
A course designed to introduce students to the subject of property and interests therein, the distribution of property by intestacy or by will,trusts as dispositive devices, and the planning and administration of property in estates and trusts.

430 Fiduciary Law (3)
A study of the origin and nature of trusts, methods of creating a trust, necessity of trust property, capacity to be a trustee, definiteness of beneficiaries and the transfer of their interests. Prerequisite: TRST 330. 431 Introductory Investments (3)A study of the field of investments, the securities markets—classes and characteristics of each, mathematics of investment, criteria ofselection and investment strategies, semester case problem on portfolio organization and management. Prerequisites: ACCT 214 and
Corporate Finance 314 or approval of instructor.


433 Estate Taxation (3)
A study of the basic principles of federal estate tax law and basic techniques to minimize the impact of the tax on the decedent’s estate.
Prerequisite: Accounting 333.


490 Trust Internship (3)
A trust or financial planning related employment experience with an approved organization. Related term paper required. Prerequisites:
Junior standing (at least), declared major in Trust Management, overall grade point average of 2.0 or greater, and completion of an
independent study contract.


515 Operational Functions of a Trust Department (3)
A study of organization staffing, policies, control procedures, and administration of a trust department. Provides the student with a foundation for understanding the role of effective management in achieving adequate profitableness in a trust department. Emphasis is placed on theapplication of Regulation 9 of the Comptroller of the Currency and techniques for the development of new trust business, includingprospecting techniques, sales talks, establishment of new business goals, and maintenance of records. Prerequisites: TRST 330 and 430.


530 Fiduciary Law (3)
A study of the administration of trusts, the duties and powers of the trustee, the liabilities of the trustee, and remedies of the beneficiary of third persons, the investment of trust funds, allocation and apportionment of receipts and expenses between principal and income, and thetermination or modification of a trust. Prerequisite: TRST 430.

531 Advanced Investments (3)
A study of the theories, methods, and techniques of security analysis of equity and debt obligations, portfolio management, corporate
fiduciary policies and practices, application of computer techniques to analysis and selection, and emphasis placed on case problems.
Prerequisite: TRST 431.


532 Estate Planning Seminar (3)
A study of the principles of intestate law, taxes, and techniques of planning the disposition of property by will and trust. Fields covered
include wills, inter vivos trusts, insurance trusts, pension and profit sharing trusts, and business buy sell agreements. Semester case problem requires analysis and development of a plan and presentation to live participants. Considerable emphasis is placed on new businessdevelopment and post mortem planning. Prerequisites: TRST 530 and 533, or approval of instructor.

533 Gift and Fiduciary Taxation (3)
A study of the basic principles of federal gift tax law, generationskipping
tax law, and fiduciary income tax law. Emphasis will be given as
to how to minimize the impact of gift, generation skipping, and fiduciary income taxation. Prerequisite: Accounting 333 and Trust 433.


535 Estate Administration and Accounting (3)
A senior seminar course for trust majors based on a case problem. The case covers the entire period of administration of an estate and focuses upon the major fiduciary functions of administrative law and court proceedings. Required is the preparation of gift, estate, and income taxreturns; investment review; accounting procedures which require the student to inventory assets and set up and operate a set of accountingledgers and records for the discharge of fiduciary responsibility, including post mortem planning; prepare all necessary court accounting and make final contribution per terms of the Last Will and Testament. Prerequisite: TRST 530.

536Employee Benefits (3)

The course examines social security benefits and focuses on the basicconcepts used in the establishment, administration, investment, and distribution of various Defined Benefit and Defined Contributions
Plans. The student is exposed to the regulations and practices governed by ERISA and takes part in the review and development of a prototype plan. Several active employee benefit account managers are guests during the semester to provide the students a realistic application of thecourse of study. Prerequisites: ACCT 333, TRST 533.

537 Senior Trust Seminar (1)
A senior seminar course designed to expose students to current issues facing trust institutions. Trust professionals regularly attend the sessions. Examples of session topics include ethical conduct in the trust business, marketing trust services, fiduciary malpractice, and environmentalliability. Prerequisite: Senior standing in the Trust Management Program.

538 Trust Administration (3)
An examination of the administration and distribution of property placed in trust by individuals, corporations, charitable institutions, and unitsof government. Prerequisite: TRUST 530.

700 Southeastern Trust School Seminar (3)
The student completes all requirements of the Southeastern Trust School. The curriculum is designed to meet the professional needs of bothnew trust personnel and those needing a more comprehensive perspective. Courses and workshops include, among others: administration,selling, corporate trust, employee benefits, estate planning, financial planning, fiduciary law, investments, management of closely held businesses, operations, real estate and environmental liability, taxation, and compliance and auditing. After the completion of the session, theMTIM students will meet in a seminar forum to further discuss particular issues. Prerequisites: Completion of two semesters of the MTIMProgram.