Curriculum Guide · Courses
Taxation of Fringe Benefits
LL.M Seminar 963 | 2 credit hours
Fringe benefits are an important and often complex part of the overall compensation package offered to employees, and in the case of executives, often a controversial topic. In this course, students will learn about the tax aspects of a variety of executive perquisites and rank-and-file benefits, including expense reimbursement plans, company cars and aircraft, qualified employee discounts, meals and lodging, tuition assistance, relocation programs, benefits for spouses and family members, pre-tax transportation plans, severance benefits, tax “gross-ups,” and others.
Prerequisite: Taxation I
JD students who have not taken Taxation I and Taxation II should consult Ellis Duncan (email@example.com) before enrolling in this course.