5353 Business Planning - SHERRY/OSTERBERG- 12654
Ed Osterberg (ADJUNCT)
Richard Sherry (ADJUNCT)
Course Areas: Taxation
Business and Commercial Law
Time: 5:30p-7:00p TThLocation: BLB-113
Course Outline: COURSE DESCRIPTION:
This course analyzes basic factors to be considered in the organization, finance and operation of business ventures, combining concepts of partnership, limited liability company and corporate law, finance, securities law and taxation. The course will focus on four primary areas: formation and capitalization of the enterprise; distribution of earnings and assets; business combinations; and dissolution. Significant emphasis will be placed on federal and state tax issues affecting business planning decisions. Fundamental principles of entity-level and pass-through taxation will be discussed.
Course Syllabus: Syllabus
Course Notes: Quota= 12
Prerequisites: Yes LAW 5359, LAW 5459 (Federal Income Tax); and either LAW 5421 (Business Organizations) or LAW 5350 (Corporations).
First Day Assignments: Week 1 General: pp. 1-57; Class organization, Begin Problem 1; Introduction, Choice of entity; general consideration; tax induced considerations; multi-entity structures; new hybrid entities.
Final Exam Schedule: Take Home Exam
This course will have:
Satisfies Skills Course Requirement: Yes
Satisfies Senior Upper Level Writing Requirement: No