LAW 644 - Taxation of Mergers & Acquisitions Seminar

Spring (2-3) William Richardson Prerequisite(s): LAW 438

This advanced course focuses primarily on corporate acquisitions. It will explore different ways to structure both nontaxable and taxable combinations of business entities, the tax goals and consequences of such transactions, and the role of the tax lawyer in representing a party to a business combination. This course will build on concepts introduced in the Law 438 Corporate Tax course, completion of which is a prerequisite unless waived by Professor Richardson. Waivers generally will be granted for students whose class rank is in the top 20% or whose grade in Federal Income Taxation (Law 311) is A- or higher. This course may be taken for either two or three credits; in order to earn three credits, students are required to write a paper of approximately ten pages, in addition to completing the exam.