It will propose strategies to deal with the psychological hurdles and pitfalls business owners face when doing this planning, such as giving up control or equity in the business during their lives and determining equitable ways to treat children actively involved in the business and children who will not participate in operating the family business. Topics include traditional fringe benefits and deferred compensation arrangements, incentive and non-qualified stock option and restricted stock plans, stock appreciation rights, excess benefit arrangements, rabbi trusts, golden parachute agreements, split-dollar insurance arrangements, and special issues for tax-exempt organizations. The federal income tax laws significantly affect the way a business venture proceeds through the various stages of its life cycle. Pre or Co-Requisite: Federal Income Tax I. Capitol Assault: Why did Police Show Up on Both Sides of ‘Thin Blue Line’? Intro to Practice in the Criminal Justice System 10. However, we have reserved classroom 211 – students who have an in-person class before or after TX906 can use this room to access their remote class. Please also note concentration requirements which are linked to here which may further inform your thinking relative to class selection. Restorative Justice It will also cover the ethical issues involved when working with business owners in their succession planning, including identifying who your client is, navigating conflicts when doing planning with the business in trusts or otherwise and provide best practice and practical tips for advisors to avoid these ethical dilemmas. The intent is not to develop an expertise in any one, or any group of tax systems, but rather to provide a comparative knowledge base upon which a further, in-depth inquiry can be based. The course will comprehensively cover informational reporting forms to report all foreign assets including closely held business interests, foreign trusts, and the receipt of gifts from non-US persons. The matters covered in the class include: choice of forum, pleadings, discovery, motions practice, pre-trial procedures, stipulations, settlement negotiations, trial procedures, trial, post-trial briefs and procedures, opinions, decisions and appeal. They are used in estate planning, joint ventures by large corporations, investment vehicles, small businesses, mergers and acquisitions, international transactions, operating businesses and individuals. Income tax considerations relating to corporate tax free reorganizations including: review of the requirements for tax free treatment of acquisitive and time permitting divisive reorganizations; review of the tax treatment to all relevant parties to the transaction; consideration of special problems associated with certain types of reorganizations. Although we make every reasonable effort to avoid making changes to posted schedules, it is sometimes necessary to add or delete courses, change times, days, or locations of courses, change academic calendar dates or cancel courses for insufficient registration and/or academic/administrative decision. Law school is well known for the grueling schedule it imposes on its students. Course Schedules. This course will examine in depth the theoretical and practical aspects of a variety of estate planning strategies currently being used in the real world. The course can be broken down into three broad topics: (1) An examination of the concept of money, currency, and legal tender; (2) An introduction to the history of decentralized digital currencies, including the logic of a peer- to-peer payment system, the decentralized governance of cryptocurrency solutions, an analysis of the problems that cryptocurrencies are intended to resolve, and a high-level understanding of the blockchain; and (3) An in- depth examination and analysis of the current state of regulatory and tax treatment of various cryptocurrency transactions in the United States and in international jurisdictions. Because this course works in a highly fluid tax/technology space the specific topics considered may not remain the same from year-to-year. Prerequisite or corequisite: Federal Income Taxation I and II. You can find the course schedules for the School of Law published here. Intro to State and Local Government Practice 9. This information can also be found on the Student Link. VAT are expected to be covered, including: (1) the adoption of the "reverse charge" mechanism as a response to widespread carousel fraud, (2) the inclusion of a transfer pricing regime under Rationalization Directive, and (3) proposals for major changes in the place of supply rules in services and intangibles. Any course is subject to cancellation due to low enrollment. Students should expect to be able to not only understand current technology-based tax frauds, but also be able to anticipate both the next generation of frauds, and the government's technology-based detection methods and countermeasures. The course will expose students to the major types of United States state and local taxes,including personal income taxes, sales and use taxes, property taxes, and corporate taxes.We will explore the structure of each of these types of taxes, how the taxes are implemented in various jurisdictions, and some of the significant issues that arise in applying the taxes. Evaluation Method. Your chance of being placed in a course is not affected by when you enter your requests. There is no final exam but students will be required to write a 10 -- 15 page term paper. This course examines the US transfer pricing system. Prerequisite: Introduction to Corporate Tax. Since a contextual approach is used, it is expected that students will acquire knowledge of substantive tax law in addition to an understanding of ethical and legal responsibilities in federal tax practice. We will also cover some special issues arising from the multi- jurisdictional nature of state and local taxation, and the principal aspects of United States federal law, both statutory and constitutional, that shape and constrain state tax systems. JD Courses Learn about the upper-level JD courses you can take to earn the LLM in American Law. Intro to Transactional Lawyering 11. Last summer, Boston University School of Law Professor Karen Pita Loor received an email out of the blue from Sophie Hahn, the vice mayor of Berkeley, California, who wanted to learn more about how to protect people’s First Amendment rights during protests. If you are a law student, see below for 1) academic calendars & schedules, 2) registration-related forms, 3) other forms and information pertaining to study at the School of Law, and 4) forms related to privacy of education records. Course Schedule Search ... Golden Gate University School of Law believes lawyering is an honorable profession, worthy of the public trust. Major developments in the E.U. Click on a Course Title to view a description of that course. This course provides an opportunity for students to conduct in-depth research and to improve their writing skills on current issues in taxation. We will cover how and when to file, the basics of how to prepare the form, and the penalties for noncompliance. The course begins with an introduction to the history, organization and jurisdiction of the Tax Court. “It was a really challenging time to be African American in Boston,” she states, as longstanding racial tensions became exacerbated by an intense busing crisis in the Boston public schools. It examines how considerations of tax policy, tax politics and tax administration contribute to the development of law through the legislative process, the promulgation of regulations and other administrative guidance, and the negotiation and ratification of tax treaties, as well as interactions and judicial evaluations of all of the above. We will address the anti-deferral provisions under Subpart F of the IRC, including the revised definitions of U.S. shareholder and controlled foreign corporation, the determination of the various types of subpart F inclusions, and the effect of partnership and disregarded entities on the application of these rules. The LLM International Business Law meets the current demand for specialist knowledge and skills in a rapidly expanding field. The university registrar maintains the official course schedules. However, you can review this list to get a sense of the courses we tend to offer in the fall and spring semesters to assist you in planning your schedule. 765 Commonwealth Avenue The core of the BU Law learning experience is superior instruction and a supportive, dynamic learning environment in which professors guide, inspire and challenge. Courses are not actually scheduled until the request period is over. There are no prerequisites for this course. Consumer Information (ABA Required Disclosures). If you don’t need to be on campus due to other in-person classes, we ask that you please access your remote classes from home. Home » Registrar » Class Schedules. Try it out on this sample schedule: Sample 1st year SENG student schedule - with conflicts; 4. This course will cover the reporting requirements for US taxpayers who hold non-US assets, and the withholding requirements when US payors make payments to non-US persons. This course will try and put the "offense" back into tax planning. Case law will be considered primarily from the leading decisions of the European Court Justice, although an occasional decision or two from domestic courts will be included. As the law school continues to make plans for the fall, we will be in touch with registered students if we decide to offer a particular class on a remote-only basis. The course will emphasize, teach, expect, and measure the internalization of professional responsibilities in tax practice to clients using actual judicial decisions as well as hypothetical case studies. Statutes, regulations and agency issuances interact to create a thickly layered set of legal precedents. This course covers financial reporting rules that every tax attorney needs to know to be conversant with business clients and other tax professionals. Monday, 12/9/19 – Friday, 12/20/19. Word spread quickly this year after Dean’s Advisory Board member Robin A. Walker (’99) and her husband, Geoffrey Talvola, created a new BU Law scholarship in honor of the Black Law Students Association’s 50th anniversary, along with the fund’s first founding partners Angela Gomes (CAS’01, LAW’05), Terence Rozier-Byrd (’06), and Trevor Rozier-Byrd (’10). A close reading of the Code and regulations will be expected as well as a detailed consideration of the major transfer pricing decisions. Registration will open on March 30. This course considers the details of the world's leading Value Added Tax system, the E.U. Provides a general understanding of the consolidated return regulations and enables students to identify tax issues involving corporations filing or wishing to file consolidated returns. Consumer Information (ABA Required Disclosures). Prerequisites or corequisites: Introduction to Corporate Tax and Partnership Tax I. There is no other assigned text. Course Schedule Spring 2020 UPDATED 2.4.20. Prerequisite or corequisite: Estate and Gift Tax, Estate Planning. The Course Schedule is published before advising and registration begin for each semester and summer session.It lists each class being offered, its time, location, instruction mode, instructor (if available), and its unique number—which students must know in order to register. Prerequisites: Federal Income Taxation I and Federal Income Taxation II. The impact of non-U.S. transfer taxes and tax treaties will be considered, as well as non-tax foreign laws impacting on international estate planning. The application of the consolidated return regulations to complex business transactions is considered. Knowledge of the technical rules can become dated as laws and regulations change, but a sophistication about the policy drivers will remain relevant throughout a tax career. Survey of the U.S. income taxation of corporations filing consolidated tax returns. 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