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Syll-227-FEMBA-Sp11

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									                           UCLA ANDERSON SCHOOL
                                FEMBA Program
_____________________________________________________________________________

Management 227:             Tax Policy, Regulation and Planning for Entrepeneurs

Quarter:                    Spring 2011

Instructor:           Gonzalo Freixes, J. D.
                      Anderson D420 – E-mail: gonzalo.freixes@anderson.ucla.edu
                      www.anderson.ucla.edu/faculty/gonzalo.freixes/courses/
_____________________________________________________________________________

This practically oriented course will familiarize students with important tax issues confronting
entrepreneurs and managers. The course will initially focus on the taxation of individuals and
investors, including concepts of gross income, deductions, credits and capital gains/losses. The
course will then cover the taxation of business entities (corporations, LLC’s and partnerships),
involving such issues as formation, distribution, income reporting, mergers & acquisitions,
employee compensation and planning. The course will cover basic tax laws and regulations, but
also weave in issues of planning and policy. Students will learn how to conduct tax and legal
research using the online RIA tax database, and will be responsible for preparing two short
research memoranda on tax and legal issues (e.g. how to deduct your MBA, stock options,
mergers, intellectual property, etc.). Through the research assignments, students will develop
analytical and research skills in a legal and tax context. Lecture notes and practice exams are
posted on Prof. Freixes’ web site (web address listed above).

Grading:      Midterm Examination (Take Home): 25%
              Tax Research Papers (2 x 25%)    50%
              Final Exam (Take Home):          25%

              Class Participation (can add up to 3 points to your final grade)

Examinations will consist of problem solving and essay questions. Class participation will involve
students analyzing court cases or hypothetical situations presented in class. A student may
prepare his or her research papers jointly with up to 4 other students.

Instructor:   Gonzalo Freixes, J.D., a graduate of Loyola Law School, has been an Attorney at
              Law for 31 years, with extensive experience in corporate transactional, tax and
              litigated matters. He also holds a Master in Business Taxation from U.S.C. He has
              been a Business Law and Taxation instructor at the UCLA Anderson School for over
              21 years and currently serves as Associate Dean of the FEMBA and EMBA
              Programs. Prof. Freixes coaches the championship UCLA Undergraduate Mock Trial
              Team. He also teaches study abroad courses in International Regulation of Business
              in France, Spain and Chile.
                                     SYLLABUS

Text: South-Western Federal Taxation: Comprehensive Volume, 2011 Edition

Class       Date           Subject                                                 Chapters*

  1           Mar. 31      Introduction; Types of Taxes; Tax Determination         1,2,3

  2           Apr. 7       Gross Income: Inclusions and Exclusions; Deductions     4,5,6
                           for Self-Employed Entrepreneurs

  3           Apr. 14      RIA Database Training; Deductions for Entrepreneurs     7,9
                           and Individuals

  4           Apr. 21      Itemized and Employee Deductions                        10

  5           Apr. 28      Investor Taxation & Passive Losses, Property            11,13
                           Transactions
                           TAX PAPER #1 DUE - MIDTERM EXAM DISTRIBUTED

  6           May 5        Investor Taxation: Capital and §1231 Gains & Losses     14
                           MIDTERM EXAM DUE

  7           May 12       Taxation of Corporations (Formation & Operation)        17,18

  8           May 19       Taxation of Corporations (Distributions, Redemptions,
                           Reorganizations)                                        19,20

  9           May 26       Taxation of Partnerships                                21
                           TAX PAPER #2 DUE

 10           Jun. 2       Taxation of Subchapter S Corporations and LLC’s         22
                           FINAL EXAMINATION (Take Home, Due June 9)


        * Please read the assigned chapters before each designated session

								
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