This course examines the tax consequences of various forms of taxable as well as nontaxable mergers and acquisitions.
Employee Benefits Law
This course explores the legal milieu and public policy aspects of non-cash compensation arrangements for employees through statutory analysis in light of rapidly developing case and administrative law.
Estate Administration
This upper-level skills course focuses on the process and procedures for administering an estate, beginning with a practical review of the probate process.
Estate Planning
This course introduces students to central concepts in wealth transfer tax and income taxation of estates and trusts, and it covers pre-death and post-mortem planning and basic document drafting.
Federal Income Tax: Trusts and Estates
This course focuses on Subchapter J of the Internal Revenue Code and introduces students to the rules that govern the income taxation of trusts and estates and their beneficiaries.
Federal Income Taxation of Business Pass Throughs
This course teaches students the rules that apply to S corporations, partnerships, RICs, REITs and other pass-through entities and how those entities are used, both domestically and internationally.
Federal Wealth Transfer Tax: Basic
This course introduces students to the basic concepts of the federal estate, gift, and generation-skipping taxes.
Graduate Tax Externship
This externship placement enables LL.M. students to gain practical experience in a tax-focused entity.
Graduate Tax Independent Study
This upper-level course for Tax LL.M. students requires authorship of a significant paper representing substantial legal research.
Graduate Tax Paper Option
Tax LL.M. candidates may elect to write a 15-page research paper in addition to the examination and other regular requirements for this course.