Wayne E. Smith

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.

Activities & Engagements

No upcoming activities or engagements.

Courses

LAW TX 924

Corporate Reorganizations

2 credits

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. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.


SPRG 2027: LAW TX 924 A1, Jan 11th to Apr 21st 2027
Days Start End Credits Instructors Bldg Room
Mon 2:10 pm 4:10 pm 2 Wayne E. Smith
SPRG 2027: LAW TX 924 OL, Jan 11th to Apr 21st 2027
Days Start End Credits Instructors Bldg Room
ARR 12:00 am 12:00 am 2 Wayne E. Smith
LAW TX 933

Introduction to Corporate Tax

2 credits

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. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.


FALL 2026: LAW TX 933 A1, Aug 31st to Dec 3rd 2026
Days Start End Credits Instructors Bldg Room
Mon 2:10 pm 4:10 pm 2 Wayne E. Smith
FALL 2026: LAW TX 933 OL, Aug 31st to Dec 3rd 2026
Days Start End Credits Instructors Bldg Room
ARR 12:00 am 12:00 am 2 Wayne E. Smith