Thomas M. Cooley Law School
Lansing, Michigan, United States
http://www.cooley.edu

Estate and Gift Tax Planning

Seminar discussing advanced techniques in federal estate and gift tax planning, such as self-cancelling installment notes, grantor retained annuity trusts, generation-skipping transfers, intentionally defective grantor trusts, family limited partnerships and other devices. Prerequisite: Estate Planning and Estate and Gift Taxation or approval of the Academic Director. ...
 

A problem-based approach to learn methods and techniques to carry out individual and corporate transactions in a tax-advantaged manner considering the application of federal tax and securities tax law. ...
 

Includes a study of the tax effects resulting from formation, operation, and liquidation of a corporation with some discussion on the "non-recognition" sections of the Internal Revenue Code as they apply to a corporation and its stockholders. ...
 

Provides the practical skills needed to create a uniform estate plan. Includes special issues such as planning for the terminally ill, the elderly, and the disabled, as well as planning for the family with a closely-held business....
 

An in-depth study of federal income taxation, including the concepts of income, identification of the proper taxpayer, deductions, characterization of income, and the timing, deferral and non-recognition of income. ...
 

Examines the tax issues arising from the formation, operation and liquidation of partnerships. Includes a study of the consequences of acquisition and transfer of partnership interests, compensation and distributions to partners and basis adjustments. ...
 

Combines a survey of basic financial accounting principles and business valuation concepts, with a detailed examination of complex tax accounting issues, including: inventories, accounting methods, and conformity between tax and financial accounting. ...
 

A problem based course providing an in-depth discussion of federal income taxation of Subchapter S corporations, with comparisons to the taxation of limited liability corporations and sole proprietorships. Prerequisite: Partnership Taxation and Corporate Taxation or the approval of the Academic Director. ...
 

Explores the tax consequences of real property ownership and investment, including acquisitions, operations, exchanges, abandonments, financing, leasing, and forms of entity ownership of property. Prerequisite: Partnership Taxation or approval of the Academic Director. ...
 

Covers federal income tax consequences arising upon the death of a decedent and special income tax treatments of estates, trusts and fiduciaries. Topics may include determination of gross income and allocation between the decedent and the trust or estate; special problems with income with respect to a decedent; separate and conduit taxation of estates and trusts; allocation of tax attributes be......
 

The Graduate Intellectual Property Program offers busy professionals an opportunity to earn an LL.M. degree in a manner, pace, and location conducive to family and work schedules. Students have maximum flexibility in selecting the location at which they attend courses because the LL.M. degree can be earned at any of Cooley’s three Michigan campuses in Lansing, Rochester at Oakland Universi......
 

The Master of Public Administration at WMU is administered by the School of Public Affairs and Administration. The program provides a practitioner-oriented education to both in-career professionals and pre-career students who aspire to positions of administrative leadership in health care, and public and nonprofit organizations. The MPA seeks to enhance the capacity of its graduates to be respo......
 

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