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Course Criteria
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2.00 Credits
Description: 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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3.00 Credits
Description: Prerequisite: Partnership Taxation Examination of tax and financial aspects of various investments, including tax-exempt bonds, research and development shelters, oil and gas syndications, conventional (including low-income housing) and unconventional investments, charitable contributions, real estate, with a focus on at-risk, tax accounting, passive loss and interest and interest limitations, promoters' problems, valuation and similar issues. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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3.00 Credits
Description: Prerequisite: Taxation of Corporations and Shareholders Analysis of the consequences of the formation, operation, liquidation and sale of S Corporations; planning for qualification of shareholder trusts, pass-through of items, ions from corporations which have had C Corporation status, termination, death of shareholder, and debt-equity considerations. All of these consequences are examined in the context of the selection of an appropriate entity to conduct a trade or business. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: The course deals with the tax and non-tax considerations involved in the establishment and operation of a closely held business entity including: the choice of the legal form of the entity; the formation process; alternative means of compensating the owner and employees including fringe benefit alternatives; the tax treatment of transactions between the entity and the owner; various concerns in the acquisition and disposition of the business entity through either a taxable or non-taxable transaction; alternative means of attracting investors; as well as an overview of the estate planning considerations involved in the ownership of a closely-held business. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: The course explores the advantages, disadvantages and application of automated document drafting, database management, spreadsheet analysis and telecommunications. Substantive areas covered may include electronic return filing, deferral and present value computations, generation of protests and petitions, and return item analysis. The course will use substantive areas of tax law to illustrate the mechanics and techniques of computer use. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: This course focuses on the special tax rules that apply to the formation, operation and taxation of various investments. Specifically, the class will analyze the tax requirements and tax treatment in operating and organizing regulated investment companies ("mutual funds"); real estate investment trusts ("REITs"); real estate mortgage investment conduits and fixed investment trusts, ("mortgage-backed and asset-backed securities"); and publicly traded partnerships ("hedge funds"). Additionally, the tax treatment of individual, corporate, tax-exempt and foreign shareholders will be analyzed with respect to each investment entity. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: Substantive provisions of federal estate and gift tax laws and the generation-skipping transfer tax provisions, including: transfer with retention of an interest or power, joint interests, life insurance proceeds, property subject to powers of appointment, marital deductions and split gifts. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: Taxation by state and local governments generally, with primary attention to taxation of interstate commerce, income taxation of corporations and individuals, issues in sales and use taxation, and Pennsylvania Capital Stock/Franchise Tax issues. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: Intensive study of selected aspects of the tax structure with primary attention given to the federal income tax laws. Problem areas are reviewed primarily from the standpoint of tax policy, including legal, economic, social and practical ramifications. Consideration is given to alternative solutions, including current legislative proposals. Specific topics are at the discretion of the instructor and depend on the state of the law and legislation when the course is offered. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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2.00 Credits
Description: This course emphasizes the tax requirements applicable to qualified pension and profit sharing plans. Eligibility, vesting and nondiscrimination requirements are addressed, as are employee benefit considerations in mergers and acquisitions, and investment of plan funds in employer stock. Contributions, deductions, and the taxation of distributions are also covered. An overview of labor law provisions and the insurance provisions of the Pension Benefit Guarantee Corporations is included. 2.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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