Tax Planning

Catalog description

This course introduces students to transactional tax planning. Although the course will be of particular interest to students pursuing a tax law career, the concepts are applicable to any corporate or transactional practice. The class will emphasize transactional tax skills including tax research and analysis, contract drafting, and negotiation. Students will learn tax planning strategies including choice of legal entity and structuring merger and acquisition transactions. The grade in this course will be based on graded assignments, good faith completion of the ungraded assignments, class participation, and a final project. There will be no final exam. Credit Hour : 1-3 Prerequisites: LAW 5375 Basic Federal Income Taxation and either LAW 5815 Partnership Taxation or LAW 5465 Corporate Taxation Recommended: LAW 5916 Taxation of Property Transactions