LAW 446 - Small Business Planning

Prerequisite(s): LAW 311 - Federal Income Tax Suggested but not required: LAW 303 - Corporations I or LAW 320 - Business Associations.

The students will explore alternative solutions to planning issues encountered by small businesses, including formation, compensation to labor and capital and retirements. The course emphasizes income tax planning but requires the synthesis of state partnership and corporate law, and other non-tax rules with tax planning.