Summer 2007

Seminar in Tax Planning & Practice
Bus 223D Capstone course for the MS in Taxation degree. Will integrate concepts covered throughout the program. Includes comprehensive project. (Completion of this course or Bus. 223E satisfies the MST comprehensive project/capstone requirement.)
Course Code: 30398
Prerequisite: Graduate standing. 3 units.
Instructor: Joe Albero MST, CPA Frank Rimerman & Co.
Mondays, 6/18-8/13

Taxation of Corporate Reorganizations
Bus. 225B Income tax treatment of corporate reorganizations and amalgamations including acquisitions, tax-free and taxable as well as corporate divisions. Tax treatment of net operating losses, earnings and profits, property basis, and other corporate attributes.
Course Code: 30399
Prerequisite: Bus 223C and graduate standing. 3 units.
Instructor: Danni Dunn JD, Ernst & Young Tax Partner
Tuesdays, 6/19-8/14, and Saturdays 7/7 & 7/28 and
No Class on 7/3

Taxation of S Corporations
Bus 225G Topics include: Income tax treatment of S corporations and their shareholders, including the built-in gains tax and excess net passive income tax, operating and distribution rules, shareholders basis, and NOL pass-through rules; formation, reorganizations,.
Course Code: 30400
Prerequisite: Graduate standing. 3 units.
Instructor: Hughlene Burton, PhD., CPA
Wednesdays, 6/20-8/15, and Saturdays 7/14 & 8/11 and No Class 7/4

Advanced Accounting for Income Taxes
Bus 297D Interplay of income taxes and financial accounting, deferred income taxes under FAS 109, with both regular and AMT reflected; permanent investment overseas, 123R stock option accounting, FIN 48, goodwill impairment, post-benefit retirement.

Prerequisite: Graduate standing. 3 units. Accouting for Income Tax MST course or relevant equivalent professional experience. Class limit 40.
Course Code: 30401
Instructor: Hughlene Burton, PhD., CPA
Thursdays 6/21- 8/16 and Saturday 7/21