Spring 2023
5353 Business Planning - SHERRY/OSTERBERG- 11089
Professor(s):
Ed Osterberg (ADJUNCT)
Richard Sherry (ADJUNCT)
Credits: 3
Course Areas: Taxation
Business and Commercial Law
Time: CANCELLED Location:
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: (Face-to-Face) The UH registration system instruction mode for this course is listed in parenthesis. After student registration opens, there may be instruction mode changes to this course up through two weeks before the first day of classes for the term, but notice of such changes will be sent to then-registered students. For this instruction mode, instructors and students are expected to normally be physically present in the classroom. If the course has a final examination, it will be in a classroom requiring your physical presence. Other assessment, such as a mid-term exam, may also be in a classroom. Whether this instructor will offer “remote presence” (starting a zoom meeting from the podium computer to enable student remote access on an occasional basis) for part or all of the semester is not known, but students should not rely on an expectation that remote presence will be available.
Quota= 24
Prerequisites: Yes LAW 5459 (Federal Income Tax) and LAW 5421 (Business Organizations).
First Day Assignments:
Final Exam Schedule:
This course will have:
Exam:
Paper:
Satisfies Senior Upper Level Writing Requirement: No
Experiential Course Type: No
Bar Course: No
DistanceEd ABA: No
Pass-Fail Student Election: Unavailable (Instructor Preference)
Course Materials
Special Case
Required Materials:
-Gevurtz, Business Planning (Foundation Press 5th Edition 2014)
-Texas Business Organizations Statutes, relevant sections available at
http://www.sos.state.tx.us/corp.index.shtml
-Texas Model Business Organization Forms, relevant sections available at
http//www.sos.state.tx.us/corp/forms.shtml
-Internal Revenue Code of 1986, as amended, relevant sections available at
http://www.access.gpo.gov/uscode/title26/title26.html
-Securities Act of 1933, including rules and regulations, relevant sections available at http://www.sec.gov/about.shtml
-Securities Exchange Act of 1934, including rules and regulations, relevant sections available at http://www.sec.gov/about.shtml
See syllabus for links to chapters of required books.
