Courses

The listing of a course description here does not guarantee a course’s being offered in a particular term. Please refer to the published schedule of classes on the MyBU Student Portal for confirmation a class is actually being taught and for specific course meeting dates and times.

• LAW JD 992: Foreign Relations Law
  This course will introduce the framework of constitutional, statutory, and international law that both authorizes and constrains the conduct of U.S. foreign affairs. After studying the constitutional allocation of foreign affairs powers among the branches of the federal government and basic foundations of the government's national security powers, we will turn to discrete topics of contemporary relevance, which may include most or all of the following: the power and limits of judicial authority in foreign affairs; treaties and other international agreements; customary international law's status in the U.S. legal system; foreign affairs powers retained by the several states; the application of the Constitution to persons and incidents abroad; war powers; covert action; the detention, interrogation, and trial of terrorists and other irregular combatants, before courts and military commissions; targeted killing; torture and other coercive interrogation; and the protection of individual liberties and civil rights in wartime. Current events will be woven into the curriculum as relevant. Grading will be based on a 3-hour final exam. RESTRICTION: Students who have previously enrolled in National Security Law (JD890) may not register for this course.
• LAW JD 997: Jessup Moot Court: Problem Solving in International Law
  This course is restricted to students who applied and were accepted as participants for the Jessup Moot Court competition. A full description can be found here: https://www.bu.edu/law/current-students/jd-student-resources/legal-writing-appellate-advocacy-programs/appellate-advocacy-program-competitions/jessup-moot-court-competition/ PREREQUISITE/CO-REQUISITE: International Law (JD927). NOTE: This class counts toward the 6 credit Experiential Learning requirement.
• LAW JD 998: Health Care Transactions
  Partners, associates and general counsel from leading firms will discuss the health care transactions they were personally involved in. After an introduction to the regulatory context of health care and health care transactional theory, the course will turn to case studies of complex health care transactions, drawing on actual documents and the experience of practitioners who worked on the deals. The transactions include hospital M&A, joint ventures, clinical affiliations, and others. Students will analyze the deal and present your conclusions to the class, with the lawyers who closed it. Students will present case law related to the legal issues presented by each transaction. Students also will complete two written assignments: (i) working in teams negotiating and drafting a term sheet for a transaction;  and (ii) reflecting on lessons learned and ethical issues to consider in transactional law. PREREQUISITE/COREQUISITE: Health Law. UPPER-CLASS WRITING REQUIREMENT: This class may not be used to satisfy the requirement.
• LAW JD 999: DEALS
  This seminar provides an overview and introduction to the structure of complex transactions and contracts -- deals - and the role effective counsel can play. We will review challenges and issues common to complex business transactions with a focus on risk identification, allocation and mitigation. We will also review how that impacts deal negotiations, documentation and execution. The course is divided into two parts. The first section will be a review and analysis of a Series A funding round based on the National Venture Capital Association form agreements. The first section will conclude with a take home project to be done individually. The second part will be a review and analysis of a transaction involving a public company. The class is organized into teams and each team will prepare and present an analysis of one of the participants. Each team will present its analysis to the class. PREREQUISITE: Corporations. UPPER-CLASS WRITING REQUIREMENT: This class may not be used to satisfy the requirement. GRADING NOTICE: This class does not offer the CR/NC/H option. ** A student who fails to attend the initial meeting of a seminar (designated by an (S) in the title), or to obtain permission to be absent from either the instructor or the Registrar, may be administratively dropped from the seminar. Students who are on a wait list for a seminar are required to attend the first seminar meeting to be considered for enrollment.
• LAW LE 650: US LEGAL DISCOURSE
  This course will assist students in developing the communication skills necessary to succeed in BU Law's LLM programs and international legal practice. Students in the course will acquire effective reading strategies, enhance vocabulary skills, practice listening, write persuasively using appropriate grammar and revise work based on instructor feedback, and develop oral fluency and accuracy and hone pronunciation. Students will work on expanding general skills using course materials that cover many topics including current policy and legal issues in the U.S., the American legal system, and how history and social issues have shaped the American legal system. Students will also be challenged to think critically, a key skill for future law students and lawyers.
• LAW LE 651: ACADEMIC SKILLS FOR US LAW STUDIES
  This course will cover the study skills and strategies needed to succeed in an English-language law program in the United States. The focus will be on strengthening study skills and listening and speaking effectively. Students will work on listening strategies that will help them to handle lectures and discussions from various disciplines, including taking coherent notes and writing summaries of and responses to complex questions about the listenings. Students will also work on speaking strategies that will allow them to participate fully in academic life at law school, including interacting with classmates and professors, participating in class discussions, and giving effective oral presentations.
• LAW LE 653: LEGAL REASONING
  This course will assist students in developing legal reasoning and analysis skills necessary to succeed in BU Law's LL.M. programs. Students will learn how language works in legal decisions; how to read and interpret those judicial decisions and apply them to complex hypotheticals using analogical and rule-based reasoning. Through this process students will develop academic and legal vocabulary, conversation and presentation skills, and strengthen reading comprehension. Students will also build skills for taking notes and writing summaries of readings and lectures, writing clearly, making arguments, and using appropriate word choice, grammar, style and format for American law school assignments.
• LAW LE 655: PERSUASIVE ADVOCACY
  Designed as a complement to the Legal Writing class, this course will develop students' persuasive advocacy skills through hands-on practice in oral and written communication, including effective presentation, listening, and writing skills. Through simulations and role plays, it will train students in the art of effective advocacy. This course will focus on three major projects: (1) a law partnership negotiation, contract and presentation; (2) client counseling and written communications; and (3) a full-scale mock trial.
• LAW LE 659: Introduction to US Legal Culture
  This course will provide a foundational understanding of general American legal concepts, history, culture, and profession, including professional responsibility. Students will engage in reading and classroom discussion of assigned materials (consisting of cases, articles, fiction, excerpts, etc) that will be supplemented by field trips to state and federal courts and other relevant venues.
• LAW LE 662: International Contracts & Negotiations
  English is predominantly the language of international legal practice and its importance to lawyers cannot be over-emphasized. The way in which one uses legal English can therefore be crucial to professional success. This course provides students with the opportunity to build on language skills in the professional context through realistic legal scenarios and materials prepared by qualified lawyers. After completing this class, students will feel more confident in their ability to negotiate and draft formal international business agreements in English. They will also gain a working knowledge of 'real-life' business law and practice - all in the context of improving one's ability to use legal business English.
• LAW LE 664: Comparative Legal Practice for LLMs
  Students in this one credit class will be placed in a law related job to gain practical work experience. Students will supplement their employment by writing reflective memoranda throughout the term and presenting to the class. Topics for reflection and discussion will include goal setting, time management, professional development and professional ethics. Students will also reflect on the cross-cultural lawyering skills they have developed and what it means to be a successful attorney in the United States.
• LAW TX 901: FEDERAL INCOME TAX I
  This course presents a general introduction to the fundamentals of federal income tax, emphasizing issues common to individual taxpayers (but not including the federal income tax aspects of the acquisition, ownership, and disposition of property, which are the subject of Federal Income Taxation II). Topics include an overview of the federal tax system; gross income, inclusions, and exclusions; identity of the proper taxpayer; concepts and categories of deductions; and basic timing principles.
• LAW TX 902: FEDERAL INCOME TAX II
  Federal income tax aspects of the acquisition, ownership, and disposition of property. Topics include: 1.Realization and recognition, 2.Basis and amount realized, 3.The effects of debt (including its cancellation), 4.Depreciation and amortization, 5.At risk, not for profit, and passive activity loss deductibility limitations, 6.Capital gains and losses, related party transactions, quasi-capital assets and depreciation recapture, and 7.Deferred payment transactions (original issue discount and installment sales). Prerequisite or corequisite: Federal Income Taxation I.
• LAW TX 903: Salt Externship Seminar
  This 2.0 hour seminar will provide a basic overview of state and local tax, and consideration of each of the major taxes imposed by state and local governments, with an emphasis on the sales and use tax and the corporate income tax. The course will consider: (1) the policy considerations that underlie the various types of taxes and their collection; (2) the major restrictions that apply under the U.S. Constitution and federal law; (3) state law conformity with the provisions of the Internal Revenue Code; and (4) the relationship of the states to one another as taxing entities in the U.S. Constitutional system. The course will focus on state and local tax from both a taxpayer and government perspective, with a special emphasis on practical dilemmas. The scope of the course will be national, with a focus on current issues; however, examples will frequently be drawn from Massachusetts tax practice. Enrollment limited to students in State and Local Tax Externship program
• LAW TX 904: ESTATE & GIFT TAX
  Principle issues of estate and gift taxation. Topics include the definition of taxable gifts and exclusions and deductions; determination of the taxable estate of a decedent including problems with lifetime transfers; valuation issues; deductions from the taxable estate with special emphasis on property passing to a spouse; and transfers with retained interests. Reference is made throughout to planning issues relating to estate and gift taxation and is designed to give both a requisite background for those intending additional study of estate planning and a comfortable familiarity with the subject for those going on to other tax fields.
• LAW TX 905: ERISA Regulation of Retirement Plans
  This course provides an introduction to the regulation of retirement plans, focusing on the Employee Retirement Income Security Act of 1974 ("ERISA"). Specifically, the course will cover public policy implications, the different types of retirement plans subject to regulation including the unintended rise of the defined contribution plan or 401(k), state versus federal regulation of plans, application of the Internal Revenue Code, ERISA's fiduciary duties and prohibited transaction rules, and civil enforcement in the courts, as well as by the Internal Revenue Service and the Department of Labor. The course will be relevant for any student interested in employee benefits, employment law, labor law, business law, or securities law.
• LAW TX 906: Tax Aspects of International Business
  Undergraduate Prerequisites: TX 901 ; Undergraduate Corequisites: TX 901 - Tax aspects of international business transactions, both "inbound" and "outbound", with particular attention to fiscal jurisdiction, the foreign tax credit, allocation of income among affiliated companies, treaties, anti-abuse measures aimed at tax haven operations, information reporting and foreign investment in U.S. securities and real estate. Prerequisite or corequisite: Federal Income Taxation I.
• LAW TX 907: TAX PRACTICE & PROCEDURE
  Structure of the U.S. tax system; administration of the Internal Revenue Code by the Internal Revenue Service; ethics of tax practice and the regulation of tax practitioners; study of the administrative processing of tax returns; handling of audits, statutes of limitations, assessment of deficiencies and penalties, claims for refund, hearings before the Appeals Office, closing agreement, tax liens, tax collection procedures and civil and criminal aspects of tax fraud. Introduction to aspects of litigation in the Federal District Court, U.S. Court of Federal Claims, and U.S. Tax Court.
• LAW TX 910: International Family Governance
  The proposed Family Governance course will examine the need for family governance when dealing with generational wealth and how family harmony (or other family goals) can be achieved through different structures and principles of family governance. The primary focus of the course will be a "fairness" model including the rule of law for family decision making that aims to further the accumulation and use of generational wealth, which may include shareholder agreements, family constitutions, family councils, family offices, private trust companies, charitable trusts, foundations, etc. The course will follow a multinational case study with many family governance issues, so that students can apply the concepts to the case study and consider how each structure may benefit or hinder the goals of the family. This course will be most beneficial to students looking to work in the estate planning field or with closely held business interests.
• LAW TX 913: TAX LAW OF ACCOUNTING METHODS
  Examination of a broad range of subjects related to accounting methods and periods. Topics include principles of income recognition, prepaid income, claim of right, cash equivalency, and constructive receipt, special methods involving long-term contracts, depreciation, timing of deductions, estimated expenses, prepaid expense, expense versus capitalization, and conformity between tax and financial accounting. Prerequisite or corequisite: Federal Income Taxation I.