The page uses Browser Access Keys to help with keyboard navigation. Click to learn moreSkip to Navigation

Different browsers use different keystrokes to activate accesskey shortcuts. Please reference the following list to use access keys on your system.

Alt and the accesskey, for Internet Explorer on Windows
Shift and Alt and the accesskey, for Firefox on Windows
Shift and Esc and the accesskey, for Windows or Mac
Ctrl and the accesskey, for the following browsers on a Mac: Internet Explorer 5.2, Safari 1.2, Firefox, Mozilla, Netscape 6+.

We use the following access keys on our gateway

n Skip to Navigation
k Accesskeys description
h Help

Graduate School

    The University of Maine
  Jan 20, 2018
2017-2018 Graduate Catalog

BUA 515 - Tax Planning for Small Business Owners

Examines the formation and taxation of corporations, LLCs, S corporations and estates and trusts.  Focuses on minimizing federal income taxes for the small business owner through: 1) choice of business entity and 2) strategies regarding timing of a) contributions to your business, b) withdrawals from your business, and c) sale or other disposition of your business.  Also covers wealth planning aspects of making gifts, creating trusts, and estate taxation.


Prerequisites & Notes
BUA 312 or equivalent or permission from Business School Office of Graduate Programs.

Credits: 3