LAW COURSE DESCRIPTIONS

LAW-2995 Taxation of Corporate Mergers and Acquisitions Prof. Meredith Conway, 2 credits day; 2 credits evening. The course will primarily examine tax free acquisitive reorganizations. It will explore several of the structures that qualify as a reorganization for purposes of Section 368 of the Internal Revenue Code and the tax implications of the reorganization to the corporations involved and their equity and debt holders. Divisive reorganizations, section 355, will also be introduced.

Prerequisite: Either the summer LLM business Tax course, Corporate Tax or Taxation of Business Entities.

Final Exam Required

JD/LLM Course

<>