Taxes and business strategy : a planning approach Introduction to tax strategy Tax law fundamentals Returns on alternative savings vehicles Choosing the optimal organizational form Implicit taxes and clienteles arbitrage restrictions and frictions Nontax costs of tax planning The importance of marginal tax rates and dynamic tax planning considerations Compensation planning Pension and retirement planning Multinational tax planning : introduction and investment decisions Multinational tax planning : foreign tax credit limitations and income shifting Corporations : formation operation capital structure and liquidation Introduction to mergers acquisitions and divestitures Taxable acquisitions of freestanding C corporations Taxable acquisitions of S corporations Tax free acquisitions of freestanding C corporations Tax planning for divestitures Estate and gift tax planning