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