Courses 2010 - 2011

LAW T 530 Tax Issues in Mergers and Acquisitions

Credits: 2-3, Max 3

The emphasis in this course is on a thorough and detailed analysis of the corporate reorganization provisions, both acquisitive and divisive. Regarding the former there will be consideration of definitional issues regarding what constitutes a reorganization, tax treatment of parties to a reorganization and discussion of certain special problems such as disposition of unwanted assets, problems relating to contingent consideration, and the issues unique to acquisitions involving affiliated corporations. Additionally, the course will consider multiple corporation issues including the fundamentals of consolidated returns. Prerequisite: T501 Taxation of Corporations & Shareholders.

Winter, 2 Credit(s)

Course Sections and Instructors
Thomas Hayes

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