ACCT 603 - Partnership & S Corporation

Institution:

Gardner-Webb University

Subject:

Accounting

Description:

An examination of tax implications of forming and operating conduit type businesses, with emphasis on planning for tax minimization. Topics such as concept of income (legislative and judicial) and impact on investment decisions, choice of business entity and capital structure (corporations vx. conduits; debt vs. equity), and compensation and retirement program planning (ESOP's, IRAs, Pensions, 401Ks, stock options) will be examined. 3 hrs.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.gardner-webb.edu

Phone Number:

(704) 406-2361

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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