Courses 2008 - 2009

LAW T 538 Estate Planning For Business Interests

Credits: 2-3, Max 3

Business succession and estate planning issues for the owners of closely held business, including shareholder agreements, recapitalizations, family limited partnerships and limited liability companies, taxable acquisitions, split-dollar agreements, redemptions to pay death taxes, electing small business trusts, and more. Enrollment limited to twenty (20) students. No examination; final grades based on several substantial projects involving document drafting and plan implementation for hypothetical clients. Prerequisite: Law T510 Estate & Gift Taxation I.