The course will comprehensively cover informational reporting forms to report all foreign assets including closely held business interests, foreign trusts, and the receipt of gifts from non-US persons. Includes an overview of the treatment of a corporate shareholder versus other shareholders. Our course schedule changes every semester as we try to stay on the cutting edge of tax education. The course can be broken down into three broad topics: (1) An examination of the concept of money, currency, and legal tender; (2) An introduction to the history of decentralized digital currencies, including the logic of a peer- to-peer payment system, the decentralized governance of cryptocurrency solutions, an analysis of the problems that cryptocurrencies are intended to resolve, and a high-level understanding of the blockchain; and (3) An in- depth examination and analysis of the current state of regulatory and tax treatment of various cryptocurrency transactions in the United States and in international jurisdictions. This access will allow students to simulate domestic/international transactions and analyze their tax implications while becoming familiar with the mechanics of an Enterprise-class tax automation solution. GTP Spring 2021 Course Schedule – updated October 20, 2020; Fall 2020 Schedule. Click on image to enlarge. Federal income tax aspects of the acquisition, ownership, and disposition of property. Intro to Immigration Practice 8. VAT are expected to be covered, including: (1) the adoption of the "reverse charge" mechanism as a response to widespread carousel fraud, (2) the inclusion of a transfer pricing regime under Rationalization Directive, and (3) proposals for major changes in the place of supply rules in services and intangibles. In addition there will be several quizzes throughout the semester. Intro to Children's Law Practice 7. It will propose strategies to deal with the psychological hurdles and pitfalls business owners face when doing this planning, such as giving up control or equity in the business during their lives and determining equitable ways to treat children actively involved in the business and children who will not participate in operating the family business. Maria Green earned her JD from BU Law in 1977. A close reading of the Code and regulations will be expected as well as a detailed consideration of the major transfer pricing decisions. Study of the tax and ERISA aspects of various forms of executive compensation. Prerequisite or corequisite: Federal Income Taxation I; Recommended: Tax Aspects of International Business, The course will cover international estate planning from two perspectives: (1) U.S. citizens residing outside of the U.S. or owning assets located outside of the U.S.; and (2) foreign citizens residing in the U.S. or transferring assets in or to the U.S. U.S. gift and estate tax laws applicable to both situations will be studied in depth in a practice-oriented manner. Click on a Course Title to view a description of that course. Subjects include deferred taxes, valuation allowance, uncertain tax positions, effective tax rate, and permanent reinvestment of subsidiary earnings. This course will examine the federal tax implications (income tax, gift tax, estate and generation skipping transfer tax, and capital gains tax) of key strategies associated with charitable gift planning for incorporation into the overall estate plan. There is no other assigned text. We will then address the GILTI provisions and their interaction with both the subpart F and foreign tax credit provisions. We will survey several "cutting edge" estate planning techniques-techniques that permit the transfer of large amounts of wealth at little or no gift tax or estate tax cost. You can find the course schedules for the School of Law published here. This course undertakes a detailed examination of technology-based responses (blockchain, crypto-tax-currency, real-time transactional data collection, artificial intelligence [AI] applications) to technology-facilitated tax frauds (Zappers, Phantomware, SSaaS, the Dark Cloud and missing traders). Visit Back2BU for the latest updates and information on BU's response to COVID-19. Students will examine the procedural and strategic decisions arising in litigation of federal tax controversies before the Tax Court. Contribute to the BU Law Review, an academic publication designed to enable students to further their interests relating to the law and to publish their excellent research. Topics include principles of income recognition, prepaid income, claim of right, cash equivalency, and constructive receipt, special methods involving long-term contracts, depreciation, timing of deductions, estimated expenses, prepaid expense, expense versus capitalization, and conformity between tax and financial accounting. They are used in estate planning, joint ventures by large corporations, investment vehicles, small businesses, mergers and acquisitions, international transactions, operating businesses and individuals. Call: Admissions & Financial Aid: (617) 552-4351; bclawadm@bc.edu. Income tax considerations relating to corporate tax free reorganizations including: review of the requirements for tax free treatment of acquisitive and time permitting divisive reorganizations; review of the tax treatment to all relevant parties to the transaction; consideration of special problems associated with certain types of reorganizations. An effort will be made when appropriate to update the materials in the text, allowing us to discuss some current problems. Current as of 10/19/20 – Subject to Change. We will cover how and when to file, the basics of how to prepare the form, and the penalties for noncompliance. Restorative Justice A walk through the Federal and corresponding Massachusetts Medicaid Regulations as they relate to: understanding what is a countable and non countable asset for Medicaid eligibility purposes: exploring the five year look back period versus the period of ineligibility resulting from disqualifying transfers along with related exceptions to these rules; discuss real estate as a countable and non countable asset including the different treatment of a primary residence, vacation home and rental properties along with ways to convert these countable assets to non countable assets; last minute planning techniques with annuities and personal care contracts; understanding the drafting and operation of Medicaid Irrevocable Trusts including a complete analysis of the Income, Gift and Estate Tax consequences of using these trusts from Grantor Trust rules to step up in basis, use of life estates along with real life fact patterns that explain the planning opportunities and related pitfalls to be avoided. In other words, the course explores what happens on the road to tax law and what causes those twists and turns. Understanding the policy drivers that underlie the formation of tax rules is a valuable asset for a tax advisor. LLCs have become the most popular entity for businesses. Once you have reviewed those materials and selected proposed classes, you must submit a Course Proposal Form in advance of your academic advising session. The course syllabus has been specifically created to meet Quality Matters TM standards and follows Kent State University’s guidelines for writing syllabi. Pre or corequisite: None. Consumer Information (ABA Required Disclosures). In addition, the syllabus has been designed with universal design and accessibility in mind to make it easy to read for students and screen reader friendly. 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