Case studies and sample agreements are used to analyze the tax issues and opportunities in planning a taxable disposition, a tax-free reorganization and a leveraged buyout. The formal methods by which tax advice is rendered are studied, including tax opinions for prospectuses and private offering materials.

In this substantive course, LL.M. students analyze the tax issues and opportunities in planning corporate tax structures and related actions.

Open to Tax LL.M. students only.

Prerequisite or Co-requisite: LL.M. Core Curriculum and Advanced Corporate Tax (TAX 410) or permission of the instructor.

2 Credits