David H. Halpert

Lecturer

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

Areas of Interest
Tax Law
Contact
Biography

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.

Courses

2 credits

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. Prerequisite or corequisite: Federal Income Taxation I and II, Introduction to Corporate Tax

FALL 2016: LAW TX 930 A1 , Sep 6th to Dec 6th 2016
Days Start End Credits Instructors Bldg
Tue 4:20 pm 6:20 pm 2 David H. HalpertTravis L.L. Blais LAW
FALL 2016: LAW TX 930 OL , Sep 6th to Dec 12th 2016
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 David H. HalpertTravis L.L. Blais
SPRG 2017: LAW TX 930 A1 , Jan 19th to Apr 20th 2017
Days Start End Credits Instructors Bldg
Thu 6:30 pm 8:30 pm 2 Robert M. Finkel LAW
SPRG 2017: LAW TX 930 OL , Jan 17th to Apr 26th 2017
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 Robert M. Finkel
FALL 2017: LAW TX 930 A1 , Sep 5th to Dec 5th 2017
Days Start End Credits Instructors Bldg
Tue 4:20 pm 6:20 pm 2 David H. HalpertTravis L.L. Blais
FALL 2017: LAW TX 930 OL , Sep 5th to Dec 11th 2017
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 David H. HalpertTravis L.L. Blais
View all profiles