TAX PLANNING FOR FAMILY BUSINESSES (TAX 530) (2 credits)

Using cases studies, the course examines the tax and non-tax issues faced by family businesses as they grow and the problems that arise in attempting to transfer active management and equity ownership to the next generation. Emphasis is placed on the role of the attorney advisor in anticipating conflict and helping to manage change.

Prerequisites: Core Curriculum. Recommended: Federal Wealth Transfer Taxation, Basic Concepts (TAX 111).

Spring 2008.