Curriculum Guide · Courses
|
S Corporations and Limited Liability Companies: Tax and Business Issues
Professors Douglas Charnas and Samuel Starr LL.M Course 772 | 2 credit hours Examines the business and tax issues encountered when using either an S corporation, a limited liability company, or a combination. Regarding S corporations, areas explored include eligibility requirements, elections, revocations and terminations, corporate level taxes, distributions, loss utilization, compensation planning, and merger and acquisition transactions. Regarding limited liability companies, areas covered are formation and classification, conversions, application of partnership rules, and compensation. Business considerations and practical tax planning opportunities, as well as choice of entity fundamentals, are highlighted throughout the course. Prerequisite: Taxation I; Corporate Income Tax Law I; Prior or concurrent enrollment in: Tax of Partnerships.
|
|
|||||||||||||||||||||||