Units: 4
Hours: Lecture, 3 hours; activity, 3 hours
Catalog page 461
Prerequisites: MGT 240A; graduate standing; or consent of instructor
Description: Covers the taxation of entities taxed on a pass-through basis including Partnerships (General partnerships, LLPs, LLCs) and S-corporations. Examines tax issues related to entities and their owners including formation, operation, and dissolution. Additional topics include tax and non-tax factors in entity selection, multi-jurisdictional tax issues, and tax planning and administration.