TAX LAW PRACTICE
(LAWN-4049) - 2 UNITS

What is a young tax lawyer expected to do? Focusing on the tax attorney's role in the deal process, the Tax Law Practicum takes a transactional approach to the issues in an M & A transaction involving the purchase and sale of a business. In addition to analyzing substantive tax issues, the course focuses on the functions and demands placed on the tax lawyer, including tax planning for the transaction, and negotiating and documenting the tax provisions of the acquisition agreement. The students will prepare a tax memorandum, give an oral presentation of the research and analysis of tax issues, as well as run a mock meeting with a client and corporate partner. Special guest speakers will include young tax lawyers and experienced corporate lawyers. The course objective is to integrate theory, ethics and practice in order to prepare students for the types of projects and challenges they will confront as lawyers in a transactional practice. A substantial component of the student's grade will consist of class participation, including the oral presentations. There is no final exam.

Satisfies Writing Requirement   Tax LLM Course   Experiential Course  

Prerequisites:
Income Tax Timing Issues (LAWN-4010) 
or
LAW-4N10 
or
Income Tax Timing Issues (LAWN-4010) 
or
LAW-4N10 
or
LAW-4N99 
or
Income Taxation Intensive (LAWN-4099) 
and
Income Taxation of Property Transactions (LAWN-4013) 
or
LAW-4N13 
or
Income Taxation of Property Transactions (LAWN-4013) 
or
LAW-4N13 
or
LAW-4N99 
or
Income Taxation Intensive (LAWN-4099)