Apr 25, 2024  
2012-2013 Undergraduate Catalog 
    
2012-2013 Undergraduate Catalog [ARCHIVED CATALOG]

BUA 515 - Tax Planning for Small Business Owners


Examines the formation and taxation of corporations, partnerships, 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: BUA 312 or equivalent or permission from Business School of Graduate Programs.

Credits: 3