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23 Jan 2021

If you have already registered, please use the Add/Drop form to make changes to your schedule. American Law Program Course Schedules • Current Students • Graduate Programs Resources • American Law Program • Course ... Geoffrey Talvola, created a new BU Law scholarship in honor of the Black Law Students Association’s 50th anniversary, along with the fund’s first founding partners Angela Gomes (CAS’01, LAW’05), Terence Rozier-Byrd (’06), and Trevor Rozier-Byrd (’10). Below you will find links to the Spring 2021 course listings. In each instance we will first look at the financial characteristics of the security (after the fashion of an MBA offering in corporate finance), and then study the tax rules governing each class of instrument. Any changes or rescheduling during the … The objective will be to provide students with a hands- on opportunity to understand what it means to design and implement an estate plan in order to achieve a client's dispositive wishes while factoring in transfer taxes, probate, trust administration, choice of fiduciaries and other important considerations. Course Schedule (Revised 7/11/00) Course notes are linked to the topic of each day. Course Structure: This course follows an assigned text. If you don’t need to be on campus due to other in-person classes, we ask that you please access your remote classes from home. Moving Forward, PSLF and LRAP - A Roadmap Toward Forgiveness, Towards the Construction of Hybrid Legal-Technical Concepts, BU Law Executive Committee - Quarterly Meeting, Be in the Know: Title IX/Sexual Misconduct, Graduate Programs Professional Development, Small & Mid-size Firm Apprenticeship Program, Business Interest Expense After Tax Reform, Download the GTP Three-Semester Guide here, In Contentious Times, Professor Examines Government Response to Protests, CityLine: Angela Onwuachi-Willig on Lawyers’ Role in Anti-Racist Reform, If Gary Gensler becomes the SEC chairperson, it will harken back to the SEC’s first chairman, Joseph P. Kennedy. Co- and prerequisites: Federal Income Taxation I, Federal Income Taxation II, Introduction to Corporate Tax and Partnership Tax I. Try it out on this sample schedule: Sample 1st year SENG student schedule - with conflicts; 4. Understanding the policy drivers that underlie the formation of tax rules is a valuable asset for a tax advisor. Word spread quickly this year after Dean’s Advisory Board member Robin A. Walker (’99) and her husband, Geoffrey Talvola, created a new BU Law scholarship in honor of the Black Law Students Association’s 50th anniversary, along with the fund’s first founding partners Angela Gomes (CAS’01, LAW’05), Terence Rozier-Byrd (’06), and Trevor Rozier-Byrd (’10). The information in this guide and in the PDF descriptions and schedules was correct as of the date it was issued. Finally, in addition to covering the reporting associated with non-US ties, we will discuss withholding under Chapter 3 of the Internal Revenue Code and identify when and how to withhold US tax from payments to non-US entities and non-US persons. This course provides an opportunity for students to conduct in-depth research and to improve their writing skills on current issues in taxation. Case studies will be used to illustrate optimal intervivos and testamentary planning for creating flexibility while avoiding pitfalls. It responds to the need for a broader understanding of the way that tax matters are handled in different countries as business transactions become increasingly global. “It was a really challenging time to be African American in Boston,” she states, as longstanding racial tensions became exacerbated by an intense busing crisis in the Boston public schools. The Course will also cover: IRS and Department of Justice, Tax Division practice and procedure; IRS audit, appeal and collection procedure and parallel civil and criminal tax procedures; the various methods of proof used by the IRS in investigating and prosecuting criminal tax fraud cases; federal grand jury practice; financial records search warrants; federal conspiracy and money laundering offenses; testimonial and document production immunity; foreign evidence processes, including select portions of the Title III of the USA PATRIOT ACT (also known as the International Money Laundering and Anti-Terrorist Financing Act of 2001; and application of criminal tax offenses to terrorism financing cases. However, we have reserved classroom 211 – students who have an in-person class before or after TX906 can use this room to access their remote class. This course considers the details of the world's leading Value Added Tax system, the E.U. This course undertakes a detailed examination of Federal Income Taxation of S Corporations using a contextual approach so that students will be able to identify opportunities and pitfalls in the use of S Corporations. Exploring the operation of a Durable Power of Attorney and a Health Care Proxy in connection with the admission of a loved one to a nursing home. Class schedules are subject to change. This course will try and put the "offense" back into tax planning. However, you can review this list to get a sense of the courses we tend to offer in the fall and spring semesters to assist you in planning your schedule. In other words, the course explores what happens on the road to tax law and what causes those twists and turns. While the webinar addressed the fall registration period in 2020, it is equally applicable for the Spring 2021 registration process. Additionally, there will be an emphasis on understanding the different audiences for each assignment (client, tax partner, government authority, etc.) From the hundreds of pages per week in reading, to the endless pressure of preparing outlines for finals, the first year of law school can feel like being hit with a ton of bricks. Download the GTP Three-Semester Guide here. Non-US trained students who are interested in sitting for the New York bar exam should review our guide specifically for GTP students. Look for emails with instruction for logging in to view your schedule. The strategies for selling a business are often implemented from the moment the business entity is originally formed. The calendars for the Schools of Dental Medicine, Law, Medicine, Public Health, and Social Work are published separately and distributed by those schools. Spring 2020 Schedule Day; Spring 2020 Schedule Evening; Fall 2019 Schedule Day; Fall … The course is intended to complement TX 949 Taxation of Financial Products: Principles and Application, and may be taken either prior or subsequent to that class or on a stand alone basis. While we look forward to discussing course selection with you in person, students in the past have found these templates helpful for assessing broad areas of interest before their advising session. International information reporting and withholding are the future of tax work. Exam schedules for each respective term are estimated to be released around the following dates: Autumn 2017-18: Early-November; Winter 2017-18: Mid-February; Spring 2017-18: Early-May; When can I expect exam and paper grades to be released? Capitol Assault: Why did Police Show Up on Both Sides of ‘Thin Blue Line’? Classes will combine instruction and hands-on exercises using the major print and electronic resources available for tax law research. This class will explore the resources a tax professional would use to perform his or her research from legislative history to private letter rulings. Prerequisites: Federal Income Taxation I, Federal Income Taxation II, and Introduction to Corporate Tax, or equivalent experience. The materials will also deal with passing on an operating business to key employees while retaining a portion to pass on to one's children. This course should place the students on a solid path to a career in international tax in these very interesting times. The course will emphasize, teach, expect, and measure the internalization of professional responsibilities in tax practice to clients using actual judicial decisions as well as hypothetical case studies. Residential students who are completing their fall classes remotely ARE NOT considered online students for the purposes of registration. This course will direct the student to consider how the sweep of technological developments in indirect taxation (digital invoices, encrypted transactional records, real-time data transmission to tax authorities, and inter- jurisdictional exchanges of digital tax data) will change/ is changing not only the collection and reporting of indirect taxes (VAT, RST, and various excise taxes) but will impact both the collection and reporting of direct taxes (personal and corporate income taxes), but also the treaties that facilitate international tax cooperation and coordination. The course will also explore important international tax issues, including the so called "migration" of IP offshore, cost-sharing arrangements, and other mechanisms that seek to "locate" IP and the associated tax liabilities in tax-favorable jurisdictions. Add/drop takes place during the first two weeks of class in both the fall and spring semesters. Consumer Information (ABA Required Disclosures). Pre or Co-requisite: Federal Income Taxation I and II. 4.2 Online Course Schedule in the Student Handbook; Course Delivery FAQs (COVID-19) The Law … The course will expose students to the major types of United States state and local taxes,including personal income taxes, sales and use taxes, property taxes, and corporate taxes.We will explore the structure of each of these types of taxes, how the taxes are implemented in various jurisdictions, and some of the significant issues that arise in applying the taxes. This Course will cover the legal, evidentiary, and procedural challenges presented in the prosecution of criminal tax cases. GTP Spring 2021 Course Schedule – updated October 20, 2020; Fall 2020 Schedule. Since a contextual approach is used, it is expected that students will acquire knowledge of substantive tax law in addition to an understanding of ethical and legal responsibilities in federal tax practice. This course, with an emphasis on debate and discussion, will provide an overview of the policy objectives and the political drivers that commonly shape the formation of tax laws. Consumer Rights Litigation Practice 3. As the law school continues to make plans for the fall, we will be in touch with registered students if we decide to offer a particular class on a remote-only basis. School of Law. A strong grounding in international information compliance and withholding transactions can benefit every practitioner from the estate planner to the corporate tax advisor. “But my law school experience was a good one.”. It will discuss ways to separate the business's control and equity for purposes of doing lifetime planning for the business owner as well as for benefiting children both inside and outside of the business. 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. This course is designed to provide an introductory understanding of the theory and principles by which decentralized digital currencies - cryptocurrencies - operate, within both a practical and legal framework. This course will focus on advanced transfer pricing aspects of business restructurings (including supply chain redesigns and intangible property movements). Older Class Schedules; Course Descriptions; Course Evaluations; Degree Requirements; Exams; Grade Information; Graduation; Ranking; Registration; Transcripts; You are here. Current electives may include: 1. If you are dropping all of your courses for the semester, you must submit the Add/Drop form by 5:00pm on Friday, January 15. The chapter on which the course notes are based is also given in parentheses. It will compare the typical estate planning strategies for family business owners, including life insurance trusts, buy-sell agreements, GRATs, sales to grantor trusts and freeze partnerships. The course will address the concept of residence and entity classification, the U.S. source of income rules, the U.S. withholding tax rules (including the obligations of withholding agents) with respect to non-business income, the types of activities that can generate a "trade or business" (tax nexus) in the U.S., the U.S. rules for determining income effectively connected with a U.S. trade or business and thus taxable in the U.S., the branch profits tax, FIRPTA (foreign investment in U.S. real property) and the U.S. rules applicable to financing U.S. operations owned by non-U.S. taxpayers Finally, we will address the impact of tax treaties on the taxation of income of non-residents. 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. Study of the tax and ERISA aspects of various forms of executive compensation. Factoring in changes from the TCJA, this course will involve an in-depth analysis of the rules relating to the foreign tax credit, including the increasingly-important source-of- income and allocation-of-deduction rules, the calculation of the deemed paid credit, the various foreign tax credit limitations, and the look-through and foreign-loss rules. Registration will open on March 30. 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