
Wayne E. Smith
Adjunct Professor
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
Biography
Mr. Smith, a retired tax partner with Deloitte Tax LLP in Boston, practiced his craft with the firm 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.
- Profile Types
- Faculty, Graduate Tax LLM, Lecturers & Adjunct Professors, and Part-Time Faculty
- Areas of Interest
- Tax Law
Activities & Engagements
No upcoming activities or engagements.
Courses
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 2025: LAW TX 924 A1 , Jan 13th to Apr 23rd 2025Days | Start | End | Credits | Instructors | Bldg | Room |
---|---|---|---|---|---|---|
Mon | 2:10 pm | 4:10 pm | 2 | Wayne E. Smith | LAW | 420 |
Days | Start | End | Credits | Instructors | Bldg | Room |
---|---|---|---|---|---|---|
ARR | 12:00 am | 12:00 am | 2 | Wayne E. Smith |
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 2024: LAW TX 933 A1 , Sep 3rd to Dec 5th 2024Days | Start | End | Credits | Instructors | Bldg | Room |
---|---|---|---|---|---|---|
Mon | 2:10 pm | 4:10 pm | 2 | Wayne E. Smith | LAW | 101 |
Days | Start | End | Credits | Instructors | Bldg | Room |
---|---|---|---|---|---|---|
ARR | 12:00 am | 12:00 am | 2 | Wayne E. Smith |