Small Business Planning

LAW 446-01	Small Business Planning	3 credits
The students will explore alternative solutions to planning issues encountered by small businesses, including formation, compensation to labor and capital and retirements. The course emphasizes income tax planning but requires the synthesis of state partnership of state partnership and corporate law, securities law and other non-tax rules with tax planning. Prerequisite: Law 303 Corporations or Law 320 Business Associations and Law 311 Federal Income Taxation.

 

Foundational:

Business Associations
Corporations
Federal Income Tax

Supporting:

Accounting for Lawyers*
Administrative Law
Admiralty
Antitrust
Bankruptcy Survey           
Complex Transactional Practice
Corporate Tax       
Mergers & Acquisitions
Non-Profit Law
Principles of International Taxation*
Securities Regulation (Survey or I & II)
Selected Problems in Securities Regulation
Small Business Planning*
Taxation of Small Business*
The Public Corporation

 *courses not offered every year