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:

Corporate Taxation
Family Wealth Transactions
Federal Income Tax

Supporting:

Accounting for Lawyers*
Advanced Income Tax*
Employee Benefits
Federal Tax Practice Clinic
Principles of International Taxation*
Real Estate Taxation*
Small Business Planning*
Tax Research Methods*
Taxation of Small Business*

*courses not offered every year