BA, Boston University
JD, Suffolk University Law School
LLM, Boston University School of Law
Tax Aspects of Buying and Selling a Business: LAW TX 920
A comprehensive course on how business owners can buy and sell businesses with a minimum tax cost and maximum after-tax return. The strategies for selling a business are often implemented from the moment the business entity is originally formed. The course will examine the crucial strategies, from choice of entity, to conducting ongoing operations, to the correct way to change or restructure existing C corporations, S corporations and other entities. The course will also examine the best way to structure a sale of a particular business, based on both the form of legal entity and on the specific facts in a case. For example, the course will compare a sale of stock to a sale of assets; will compare a sale for cash to a tax free transaction or part-cash, part-stock transaction; and compare the differences between a sale with immediate payment versus a possible installment sale. Prerequisites: Federal Income Taxation I and Federal Income Taxation II.
SPRG 2018: LAW TX 920 A1 , Jan 18th to Apr 19th 2018
SPRG 2018: LAW TX 920 OL , Jan 16th to Apr 25th 2018
SPRG 2019: LAW TX 920 A1 , Jan 17th to Apr 18th 2019
SPRG 2019: LAW TX 920 OL , Jan 14th to Apr 24th 2019
Xtreme Estate Planning: LAW TX 988
Estate planning is usually characterized as a calm, reflective process that allows a married couple to organize their personal affairs to leave their assets, first to each other, and then to their children and other descendants, all in a logical progression. However, real world experience shows that estate planning often involves EXTREME experiences and drastic measures, as all kinds of real-life events intrude and cause the carefully orchestrated estate planning experience to run amok. Parents' divorce, children marry -- and quickly divorce and remarry again (and again). Family members develop alcohol and drug problems, mental illness or other serious health conditions. This course begins by examining the usual, conventional patterns of estate planning, but quickly moves to confront some of the more challenging real- life situations, including estate planning after divorce, family wealth planning for children who are marrying a distrusted spouse, and other real- life situations. If it is "out there" in real life, then it will be a part this course. Prerequisite: Estate and Gift Taxation.
SPRG 2018: LAW TX 988 A1 , Jan 18th to Apr 26th 2018
SPRG 2018: LAW TX 988 OL , Jan 18th to May 2nd 2018
SPRG 2019: LAW TX 988 OL , Jan 14th to Apr 24th 2019