Courses

• LAW TX 959: Making Tax Law
  The course explores how U.S. tax law is made in order to provide context and perspective for interpreting the various provisions of the tax law. It examines how considerations of tax policy, tax politics and tax administration contribute to the development of law through the legislative process, the promulgation of regulations and other administrative guidance, and the negotiation and ratification of tax treaties, as well as interactions and judicial evaluations of all of the above. In other words, the course explores what happens on the road to tax law and what causes those twists and turns. It necessarily discusses issues of tax policy, but the principal focus is on process. We will use traditional cases, legislative documents, and other materials. Pre or corequisite: None
• LAW TX 960: Executive Compensation- Advanced
  In this course we will take an in-depth look at the major Code provisions applicable to executive compensation. We will spend considerable time analyzing the regulations and other guidance under Code Sections 409A, 457, 162 and 280G. We will also consider recent changes to executive compensation rules implemented through recent bailout legislation. This will be a discussion intense course. Students will be expected to carry on high level discussions based on real-world examples. Students should have completed the Introductory Executive Compensation course or demonstrate ability beyond a basic level of knowledge in this subject area.
• LAW TX 961: Fed Income Tax
  
• LAW TX 962: International Tax I
  This course provides an overview of U.S. international taxation as it affects both individuals and corporations. Lectures and discussions will examine how U.S. tax law addresses both inbound (non-U.S. persons) and outbound (U.S. persons) taxpayers / transactions. Among the specific topics to be addressed are the structure of U.S international taxation ("worldwide" v. territorial taxation), U.S. anti-deferral regimes (controlled foreign corporation and passive foreign investment company rules), and mechanisms to ameliorate double taxation (tax treaties, the Sec. 911 exclusion, the foreign tax credit). Course readings will include primary sources of U.S. tax law as well articles and commentary on U.S. international tax policy. While not a primary objective of International Tax I, upon completion of the course students should be able to impress their friends at cocktail parties by being able to explain in exacting detail how Apple, Google and others achieve their often enviable effective tax rates.
• LAW TX 963: Corporate Tax
  
• LAW TX 968: Tax and Technology
  This course examines the convergence of technology solutions, in support of taxation, from two different angles: corporations and government. The course will also compare and contrast these movements in America with other countries, as US-headquartered companies expanding abroad face new realities, unfamiliar tax structures and increasingly complex regulatory environments; and legal and tax professionals must be prepared for these challenges. Rather than focus on technology per se, analyzing computer programming language and codes, the bias of this course is the real-life business perspective of technology when applied to taxation and fiscal policy. This course gives students exclusive access to tax software actually used by multinational corporations to determine indirect taxes in the US and nearly 200 other countries and foreign tax jurisdictions. This access will allow students to simulate domestic/international transactions and analyze their tax implications while becoming familiar with the mechanics of an Enterprise-class tax automation solution.
• LAW TX 971: Tax Issues & SP
  
• LAW TX 974: Gratuitous Transfer Taxation
  An analysis of the gift, estate and generation skipping transfer taxes and the income tax treatment of gifts and bequests using the problem method. Coverage of the fundamental principles underlying the income taxes and the transfer taxes and then how these principles have been codified in the Internal Revenue Code. How to draft language in wills and trusts that accomplish, not only the desired transfer tax and income tax savings, but also an individual's personal and financial objectives for the family.
• LAW TX 977: Elder Law
  Understanding the differences between Medicare and Medicaid. Exploring the operation of a Durable Power of Attorney and a Health Care Proxy in connection with the admission of a loved one to a nursing home. A walk through the Federal and corresponding Massachusetts Medicaid Regulations as they relate to: understanding what is a countable and non countable asset for Medicaid eligibility purposes: exploring the five year look back period versus the period of ineligibility resulting from disqualifying transfers along with related exceptions to these rules; discuss real estate as a countable and non countable asset including the different treatment of a primary residence, vacation home and rental properties along with ways to convert these countable assets to non countable assets; last minute planning techniques with annuities and personal care contracts; understanding the drafting and operation of Medicaid Irrevocable Trusts including a complete analysis of the Income, Gift and Estate Tax consequences of using these trusts from Grantor Trust rules to step up in basis, use of life estates along with real life fact patterns that explain the planning opportunities and related pitfalls to be avoided.
• LAW TX 980: Tax Aspects of Marital Dissolution
  The principal objective of this course is to study the fundamental federal tax provisions governing the dissolution of a marriage. The course will cover the common tax issues arising as the result of a marital dissolution including alimony, child support, property settlements, filing status, deductible of expenses, allocation of tax carryforwards, liability for tax deficiencies and estate and gift tax issues. The course will concentrate on the tax rules relating to alimony and property settlement. To the extent time is available at the end of the course, we will discuss the exposure of trust assets to creditor's (ex-spouse's) claims.
• LAW TX 981: Criminal Tax
  This Course will cover the legal, evidentiary, and procedural challenges presented in the prosecution of criminal tax cases. Class discussion will cover basic criminal tax violations found in United States Code Title 26 and a selection of federal crimes found in Title 18. The Course will also cover: IRS and Department of Justice, Tax Division practice and procedure; IRS audit, appeal and collection procedure and parallel civil and criminal tax procedures; the various methods of proof used by the IRS in investigating and prosecuting criminal tax fraud cases; federal grand jury practice; financial records search warrants; federal conspiracy and money laundering offenses; testimonial and document production immunity; foreign evidence processes, including select portions of the Title III of the USA PATRIOT ACT (also known as the International Money Laundering and Anti-Terrorist Financing Act of 2001; and application of criminal tax offenses to terrorism financing cases.
• LAW TX 982: Tax Seminar
  This course provides an opportunity for students to conduct in-depth research and to improve their writing skills on current issues in taxation. This class meets weekly to discuss tax law developments globally at the State & Local, US Federal and International topics and to review the topic proposal and outlines of class participants.
• LAW XB 610: Ent Risk Manag
  
• LAW XB 613: Risk Planning
  
• LAW XB 616: Ent Risk Analy
  
• LAW XB 813: US Contract Law
  This course covers legal and equitable remedies for enforcing contracts, elements of assent, interpretation of contract terms, determining what promises are enforceable, tests for performance and breach, and defenses to contract enforcement.
• LAW XB 814: US & Trans-border Securities Regulation
  This course analyzes key issues under the U.S. federal securities laws, principally the Securities Act of 1933 and the Securities Exchange Act of 1934, with respect to the offer and sale and trading of securities. It includes a study of what constitutes a security, the public offering process, mandatory disclosure requirements for public companies, exemptions from registration, and potential liabilities and sanctions.
• LAW XB 815: International Business Transactions & Agreements
  IBTA covers the transactional approach to legal problems encountered in commercial and financial business ventures that cross national borders. Topics include form of doing business, including formation of contracts and the range of issues presented-such as choice of law, choice of forum, commercial terms, force majeure, sales, distribution and agency law, franchise, licensing arrangements, and foreign direct investments ; the operations of the institutions of the World Trade Organization; investment in free trade areas such as the European Union and NAFTA; and issues of transfer of intellectual property and international dispute resolution. Students will gain exposure to analyzing various international business agreements and documents including global joint venture agreements and privatization provisions, sales and letters of credit, distribution and franchise agreements, international development and investment agreements, letters of intent for mergers and acquisitions, and technology licensing agreements.
• LAW XB 816: US Corporate Law
  This course examines the legal structure and characteristics of US business corporations and LLCs, especially in Delaware, with a focus on issues that will interest international lawyers. Topics include the distribution of power between management and shareholders; the limitations on management powers imposed by state law fiduciary duties; rights of minority shareholders; shareholder derivative suits; and capital and voting structures. US federal Securities Law and Mergers & Acquisitions are covered in other Executive LL.M. courses.
• LAW XB 817: US & International Intellectual Property
  The U.S. and Intellectual Property Law course examines legal protection of inventions, creative expression and other kinds of information. This course will introduce students to patents, copyrights, trademarks, and trade secrets. Most of the course will cover American intellectual property law, but comparative and international issues will also be covered.

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