Identify the various options your clients have for buying or selling a corporate business and recognize the tax and nontax factors you, as business advisers, and your clients should consider. Determine the tax consequences associated with tax-free reorgs. Explain how a reorg transaction affects the carryover and utilization of tax attributes of the parties to the reorg. Learn more about other corporate tax provisions. I consider the classroom experience a vital portion of the learning process for this course.
Attendance is required to the same extent as if one was working for an accounting firm.
This class is partially designed to provide experimental learning through classroom exercises for which there is no textbook substitute. Quizzes may be given, if needed. Completing the homework on a timely basis is expected. Sometimes the homework will be collected and graded. The grading for regular homework is primarily based on apparent effort.