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Course Criteria
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3.00 Credits
Offers an in-depth look at the tax consequences of businesses formed as flow-through entities (including partnerships, S corporations, and LLCs). Discusses allocation rules, liability sharing rules, disguised sales rules, partnership debt workouts, the S corporation election, and tax treatment of shareholders in an S corporation.
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1.50 Credits
Examines organizations exempt from income tax under Subchapter F of the Internal Revenue Code. Focuses on the requirements for exemptions, feeder organizations, charitable organizations, private foundations, and business income of certain exempt organizations.
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1.50 Credits
Uses the life cycle of the firm as the framework for examining the strategic tax planning issues that tax professionals need to consider. Emphasis is on the legal, capital, and tax factors related to the formation of the new business enterprise, international and multistate considerations, executive compensation (including stock options and stock-related compensation programs), and succession planning for the family business.
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3.00 Credits
Examines employee benefit plans including requirements for qualification, funding, coverage, and distribution requirements. Discusses a variety of plans including pension, profit-sharing, CODAs, IRAs, SEPs, TSAs, and stock plans.
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1.50 Credits
Examines strategies for maximizing personal goals (including probate avoidance, tax minimization, and asset protection) related to property passed from one generation to another. Emphasis is on wills and other vehicles for estate planning; the principles of estate taxation; the impact of employee benefits, trusts, and their taxation; and life insurance policies and associated annuities.
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3.00 Credits
Examines the general rules for the taxation of estates and trusts. Topics include trusts that distribute current income only, grantor trusts, irrevocable trusts, charitable vehicles, income in respect of a decedent, estates and trusts that may accumulate income or may distribute corpus, and treatments of excess distributions and beneficiaries.
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3.00 Credits
Surveys the investment products that can be used for financial planning. Emphasis is on constructing the investment plan, the investment policy statement, the asset allocation strategy, and implementation recommendations.
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3.00 Credits
Surveys insurance products used for financial planning. Topics include life, accident, health, disability, long-term care, homeowner, auto, and personal liability, with emphasis on personal risk management and the use of insurance products in the financial planning process.
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1.50 Credits
Provides an understanding of the key tax concepts involved in the various compensation arrangements used to achieve the goal of attracting and retaining key executives, which is essential to the success of many companies. Topics include incentive stock options, nonqualified deferred compensation, golden parachute rules, and Internal Revenue Code Section 83 issues.
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1.50 Credits
Provides an overview of the current state of Internet taxation including the Internet Tax Freedom Act and what proposals Congress and others are considering. Also examines how investment management firms can position themselves to optimize both their current and future Internet taxation position.
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