TAX ISSUES FOR CLOSELY HELD BUSINESSES
(LAWN-4022) - 2 UNITS

This course will provide an overview of the tax issues relevant to advising on the establishment, management and transition of business enterprise structures, including an overview of entity level and shareholder/owner level tax issues and considerations. The course will cover tax issues/considerations in establishing entities, selling, merging and other entity transactions, and compensation tax issues. Additionally, the course will briefly cover the use of business interests in estate and charitable planning.

Tax LLM Course  

Prerequisites:
Introduction to Income Taxation (LAWN-1010) 
or
LAW-1N10 
or
Income Taxation I (LAWN-4001) 
or
LAW-4N01 
or
Income Taxation I (LAWN-4001) 
or
LAW-4N01 
or
LLS Tax Program Waiver