Early Spring 2006

Executive Compensation
Bus 225J Tax Aspects of executive compensation including qualified and non-qualified stock options, deferred compensation after AJCA 2004, fringe benefits, retirement plans, rabbi trusts, etc.

Prerequisite: Graduate standing. 3 units
Instructor Prof. Kathleen Wright
Wednesday 1/4 – 3/1 and Saturday 1/28

Tax Practice and Procedures
Bus 225I Federal and California aspects of professional ethics, preparer/valuation penalty provisions, 30 day and 90 day letters, appeals, power of attorney, impact of Sarbanes-Oxley, etc.

Prerequisite: Graduate standing. 3 units
Instructor: Tom Moschetti MST, CPA
Tuesday 1/3 – 2/28 and Saturday 2/4

Late Spring 2006

Accounting for Income Taxes
Bus 225L Interplay of income taxes and financial accounting, deferred taxes under FAS 109, post-benefit retirement, permanent reinvestment overseas, stock option accounting, R&D and software accounting.

Prerequisite: Graduate standing. 3 units
Instructor: Mary Boelke Deloitte Tax Partner
Tuesday 4/18 - 6/8 and Thursday 5/25 & 6/8

Partnerships and Partners
Bus 223B Tax and Accounting issues involving partnerships and their partners including formation, operations, distributions, liquidations, hot assets, liability treatment, amalgamations, VC special allocations and LLCs.

Prerequisite: Bus 223A and Graduate standing. 3 units. 
Instructor Joseph McPeak
Mondays 4/24 - 6/19 and Saturday 4/22 & 6/17; no class on 5/29

Taxation of Property Transactions, Real Estate and Derivatives
Bus 225H Tax Aspects of Property transactions including real estate, intangibles and tangible property, including Corn Products, Arkansas Best, Arrowsmith court doctrines, like kind exchanges, installment sales and derivatives.

Prerequisite: Graduate standing. 3 units. 
Instructor: Kathleen Wright JD, MST
Wednesdays 4/19 - 6/10 and Saturdays 5/6 & 6/10