Wayne E. Smith
Firm Director, Deloitte Tax LLP (ret.)
BSBA magna cum laude, Suffolk University
JD cum laude, Suffolk University Law School
LLM, Boston University School of Law
Areas of Interest
Mr. Smith, a retired tax partner with Deloitte Tax LLP in Boston, practiced his craft with the fFirm for some 33 years. During those years he served clients in a multitude of industries operating through a host of different legal structures. Most recently he was a tax practice leader in their Tech-Venture Center serving venture-backed technology clients. In his practice he provided tax consultation services to large multinational corporations, early stage high technology clients, private equity firms and high net worth individuals. He addressed matters dealing with alternative financings, corporate acquisitions/dispositions, compensation arrangements, estate planning and other business tax matters. Mr. Smith is a certified public accountant in Massachusetts. He is a member of the Massachusetts Bar Association, the American Institute of Certified Public Accountants, the American Bar Association, and the Christian Legal Society. Mr. Smith has been a lecturer in the program since 2002.
Consolidated Corporations: LAW TX 932
Survey of the U.S. income taxation of corporations filing consolidated tax returns. Provides a general understanding of the consolidated return regulations and enables students to identify tax issues involving corporations filing or wishing to file consolidated returns. The application of the consolidated return regulations to complex business transactions is considered. Prerequisites: Federal Income Taxation I, Federal Income Taxation II, and Introduction to Corporate Tax, or equivalent experience.
SPRG 2018: LAW TX 932 A1 , Jan 22nd to Apr 23rd 2018
SPRG 2018: LAW TX 932 OL , Jan 16th to Apr 25th 2018
Corporate Reorganizations: LAW TX 924
Income tax considerations relating to corporate tax free reorganizations including: review of the requirements for tax free treatment of acquisitive and time permitting divisive reorganizations; review of the tax treatment to all relevant parties to the transaction; consideration of special problems associated with certain types of reorganizations. Prerequisite: Introduction to Corporate Tax. Note: Limited enrollment.
SPRG 2018: LAW TX 924 A1 , Jan 18th to Apr 19th 2018
SPRG 2018: LAW TX 924 OL , Jan 16th to Apr 25th 2018
Introduction to Corporate Tax: LAW TX 933
Income tax considerations relating to transfers of assets and liabilities to a corporation (during incorporation and otherwise), non-liquidating distributions, stock redemptions, related party stock purchases and corporate liquidations. Includes an overview of the treatment of a corporate shareholder versus other shareholders. Prerequisite or corequisite: Federal Income Taxation I and II
FALL 2017: LAW TX 933 A1 , Sep 6th to Dec 6th 2017
FALL 2017: LAW TX 933 OL , Sep 5th to Dec 11th 2017
SPRG 2018: LAW TX 933 A1 , Jan 16th to Apr 24th 2018
SPRG 2018: LAW TX 933 OL , Jan 16th to Apr 25th 2018
FALL 2018: LAW TX 933 A1 , Sep 4th to Dec 6th 2018
FALL 2018: LAW TX 933 OL , Sep 4th to Dec 10th 2018