David H. Halpert
Lecturer in Law
Partner, Blais & Halpert, LLC
A.B. magna cum laude, University of Michigan
J.D. cum laude, Harvard University
LL.M. in Taxation, Boston University School of Law
Professor Halpert is a partner at Blais & Halpert, LLC, a transactional tax boutique, where he concentrates his practice in the area of business taxation and finance, including tax planning for mergers and acquisitions, partnerships, facilities finance, executive compensation, venture capital transactions, and insolvency proceedings. Formerly, and for over 30 years, he was a partner in the Boston office of Mintz, Levin, Cohn, Ferris, Glovsky, and Popeo, P.C. Professor Halpert has published in the New York University Federal Tax Institute Proceedings and the Boston Bar Journal and has lectured frequently at the Federal Tax Institute of New England. He has been a member of the adjunct faculty since 1995.
Partnership Tax I: LAW TX 930
Presents an overview of subchapter K and the federal income tax treatment of partnerships and other entities, such as limited liability companies;. Topics include tax classification of a partnership versus a corporation or trust; considerations in choice of entity;basic partnership accounting and capital accounts, partnership formation and acquisition of partnership interests for property or services; determination of basis;basic rules allocations of income and loss ; taxation of normal partnership operations; distributions of cash and property; transactions between partners and partnership, including sales of partnership interests.
FALL 2015: LAW TX 930 A1 , Sep 2nd to Dec 2nd 2015
FALL 2015: LAW TX 930 OL , Aug 31st to Dec 3rd 2015
SPRG 2016: LAW TX 930 A1 , Jan 14th to Apr 14th 2016
SPRG 2016: LAW TX 930 OL , Jan 14th to Apr 14th 2016
FALL 2016: LAW TX 930 A1 , Sep 6th to Dec 6th 2016
FALL 2016: LAW TX 930 OL , Sep 6th to Dec 12th 2016