Curriculum Guide · Courses
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Advanced Partnership Taxation
Professors William Bowers, Robert Crnkovich, and Gary Huffman LL.M Course 702 | 2 credit hours Focuses on the skills necessary (including review of transactional documents) for a tax attorney involved in advising on partnership structuring matters. Topics will include drafting the partnership agreement, allocations of tax items, amortization of partnership intangibles, classification/conversions, interplay of partnership rules on debt restructuring application of various gain triggers upon exiting from partnerships, partnership mergers and divisions, partnership equity-based compensation, and the partnership anti-abuse rules. Prerequisite: Taxation I; Taxation of Partnerships. Neither prerequisite may be taken concurrently.
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