Career and Professional Developement

School of Continuing Studies

CCLW 644 : Corporate Reorganizations

Course Description

A study of the theoretical and technical bases of tax issues surrounding corporate reorganizations and distribution of surplus. Topics include in-depth analysis of rollovers; paid up capital; butterfly transactions; amalgamations and windups; losses; takeovers and purchases and sale of business; partnership rollovers; international rollovers; judicial restraints on tax planning for reorganizations; estate planning for individuals and partnerships; trusts; and executive compensation and retirement planning.

Prerequisites

CCTX511: Taxation 1
CCTX532: Taxation 2

This Course Is Not Offered During Spring/Summer 2015 Term
This Course Is Not Offered During Fall 2015 Term
The tentative timetable is not yet available for the Winter 2016 Term
The tentative timetable is not yet available for the Spring/Summer 2016 Term