52 courses with the subject MLTX G, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
Topics may include: the bargain, fairness, equality of the bargain and formalisms such as parole evidence and Statute of Frauds are examined in the context of the common law and Article 2 of the Uniform Commercial Code. Further utilizing the Uniform Commercial Code, the common law and other statutory bases, impossibility, change, condition, anticipatory breach, good faith duty to act, judicial remedies, controlling risk and remedy, third party beneficiaries and assignment are examined.
Provides the student from a non-common law background with an introduction to the basic concepts, structures and institutions of the American Legal System. Topics include: common law method and its origins; structure of the US government; the Constitution; judicial review, structure, organization and operations of courts in the US; civil litigation, case analysis and precedent; the legislative branch; statutes and legislative history; the executive branch; administrative law; an introduction to basic contract law and tort law.
This course will provide a practical approach to how government benefits intersect with estate planning. We will be discussing national programs (Medicaid, Veteran's Benefits, etc.), with a focus on how these laws are implemented in Pennsylvania.
This course is an introductory course about employee benefit law which will prepare students for the more specialized courses on welfare plans and qualified retirement plans to be offered in subsequent semesters. This course covers the broad range of all aspects of employee law in an introductory fashion including; the origins and fundamentals of the U.S. pension system; the history of ERISA law making and the basic concepts of vesting and nondiscrimination in employee plans; ERISA fiduciary law; and the application of other related laws such as ADA, ADEA and Title VII to employee benefits. The goal of the course is to equip students with the basic historical and theoretical knowledge of employee benefit law and ready them for more specialized studies in this area.
Issues relating to state and local income, property and privilege taxes form the basis of discussion in this course. Pennsylvania and Philadelphia laws imposing taxes on individuals and corporations are used as a focus for the treatment of the theoretical concepts involved.
This course explores the federal income and social security tax ramifications of special techniques designed to compensate executives including the use of non-qualified deferred compensation plans, rabbi and secular trusts, performance unit plans, phantom stock plans, stock appreciation rights, restricted stock, stock options and other arrangements including golden parachute rules and million-dollar deduction limitations.
This course examines the provisions that determine the income tax liability of trusts, estates and their beneficiaries and emphasizes distributable net income, the distribution deduction and issues involving grantor trusts.
This course addresses issues of accumulation, conservation and distribution of wealth will be addressed in this course. It examines the applicability of various pre and postmortem estate planning tools and techniques including wills, trusts, life insurance and inter-vivos transfers, together with the tax consequences which arise from their use. The generation skipping tax and the valuation problems encountered in planning and administering an estate are studied.
This is in-depth study of organizations exempt from federal income taxation and some related subjects. The conditions of tax exemption under Sections 501 to 503 and the various types of organizations granted exemption under these sections are discussed. Particular attention will focus on Section 501(c)(3) entities, the problems of obtaining and maintaining tax exempt status, unrelated business income, and the classification thereof. The taxation of exempt health-care organizations and their for-profit affiliates, and the tax aspects of charitable contributions to exempt organizations - outright gifts, bargain sales, and gifts of partial interests - will also be covered.
This course examines the advanced planning techniques for charitable giving, the generation-skipping tax, qualified and non-qualified employee benefits, private business buy outs and similar transactions, grantor retained trust interests, use of a business as an estate planning tool, life insurance, elderly and disabled persons and divorce and non-traditional relationships. In addition, the drafting of irrevocable trusts (including Crummey powers), shareholder agreements, partnership agreements and valuation techniques, are covered.
This course will address the factors that must be considered in advising the family owners and operators of a business. A case study will provide the basis for discussions throughout the semester. Each week, various aspects of the planning problems confronting the hypothetical family owners and operators will be explored and potential solutions plotted. The seminar has been designed to provide insight into the interrelationship of various areas of substantive law and the conflicting needs and agendas of the members of our hypothetical family. The substantive areas that will be examined in detail will include: form of business entity; business prerequisites; buy-sell arrangements; transfers to family members; control and operational issues; family investments outside the business; valuation of the business; and family personality dynamics.
This course will introduce students to the principles, policies, and structure of the federal income tax system. It covers basic concepts of federal income taxation by studying the Internal Revenue Code, Treasury regulations and sub-regulatory pronouncements, and the judicial opinions, (decisional law) of different courts. Students will examine these authorities in the broader context of the structure of federal government, which informs their relative power and how they interact. Students will develop a foundation of core federal income tax law principles by asking: What is the item? (Does an item of receipt or increase in value constitute income or does an item of expenditure or loss constitute a deduction?) Who is the taxpayer? How is the item of income or deduction characterized? When was the income realized or the deduction allowed? Students will appreciate that the tax Code provides both a source of revenue collection and authority for government to make appropriations to address federal economic and social policy.
Students will analyze both the tax and non-tax aspects of qualified pension, profit-sharing and stock bonus plans. Particular emphasis is placed on the effect of the Employee Retirement Income Security Act of 1974 (ERISA), as amended, on such plans. Consideration is given both to designing and drafting new plans and to amending existing plans to conform to the law. Filing and disclosure requirements, fiduciary liability and responsibility, and prohibited transactions are also covered. This course examines the consolidated return regulations in detail. The consequences of filing such returns and the effect on net operating losses, basis, intercompany transactions, excess loss accounts and the acquisition, disposition or liquidation of a member of a consolidated group are studied. The course also examines other problems which face affiliated groups of corporations even when they do not file consolidated returns.
This course will cover tax issues employers encounter in providing benefits to their employees. Topics will include tax issues affecting medical, disability, severance and life insurance benefits; tax issues affecting funded welfare plans (such as VEBA’s); cafeteria plans; COBRA/HIPPA and other legislation affecting medical plans; coordination of benefits issues including Medicare Secondary Payor rules; and Subrogation rules and other administrative issues.
This course will focus on civil penalties and criminal sanctions which the Internal Revenue Service may pursue against a taxpayer as well a tax professional (including attorneys; accountants; and real estate, art, and business valuation appraisers) for running afoul of obligations mandated by the Internal Revenue Code and related statutes.
It is more common than ever for the modern corporation to participate in global markets. The in-house tax practitioner must be comfortable identifying and addressing a broad range of tax issues across the globe. These include indirect taxes, transfer pricing, new international regimes and foreign local practice. The in-house tax practitioner also needs a command of issues at the intersection of tax and business, such as tax operations and tax reporting on financial statements. This course gives students familiarity with concepts and terminology relevant to in-house practice, allowing students to prepare for and assess the desirability of an in-house career or to interact more effectively with in-house practitioners from a position at a law firm, accounting firm or in government.
Students explore various procedural problems involved in practice before the Internal Revenue Service, the Tax Court and the U.S. District and Claims Courts in processing and litigating civil tax cases as well as certain other matters. The organization of the Internal Revenue Service, requests for rulings and the summons power of the Internal Revenue Service also will be reviewed.
This course will examine state and local tax controversies, including audits, administrative and judicial appeals, and important constitutional challenges related to state and local taxes. The first half of the course will focus on managing a state tax audit examination and challenging an audit assessment through the appeals process. Students will analyze common corporate income tax and sales and use tax issues raised in audit examinations. They will also learn the benefits of voluntary disclosure agreements and amnesty programs as options for coming into compliance with state and local tax filing obligations. The second half of the course will focus on constitutional challenges to current state and local tax issues, including issues related to the Commerce Clause, Due Process Clause, Equal Protection Clause, Supremacy Clause and even the First Amendment, which can weave its way into state and local tax cases. This half of the course will also address the prospectivity, retroactivity and remedy that occur once a tax is found to be unconstitutional. Towards the end of the course, students will apply what they have learned throughout the semester in a mock administrative hearing.
Tax treaties not only determine what income is subject to tax in a jurisdiction, but they also shape economic decisions and multinational structures. This course will discuss the benefits provided by, and the policies underlying, the US income tax treaty network and provide a framework for analyzing who is eligible for those benefits.
Data is a core building block of modern organizations; transforming data into information and knowledge enables firms to improve tax compliance and make better planning choices. In this course, students learn best practices for acquiring, assessing, and analyzing data to solve tax-related problems. Students gain hands-on experience with these concepts through case studies and exercises utilizing various hands-on access to technology. Students will also gain skills in understanding the principles of transaction-oriented data, and how information is stored and retrieved from a data source, apply data mining and business intelligence techniques to solve tax-related problems, and understand and select appropriate data visualization techniques to effectively communicate results.
This course examines the specific programs and the implications of social politics and principles that affect the elderly. Topics to be considered include public entitlements/benefits programs, income maintenance, health care, guardianship and long term care.
Accounting Standards Codification (ASC) 740 is the 2009 codification of Generally Accepted Accounting Principles regarding income taxes. It covers fundamental issues such as how to measure income tax expense each period, how to report the difference between the amount shown as income tax expense on the income statement and the amount of income taxes actually paid based on taxable income, and how to evaluate and reflect tax positions that may or may not be sustained upon examination and subsequent appeal or litigation. This course introduces ASC 740 and provides students with foundational knowledge about preparing and analyzing the financial statement accrual of income taxes considering the applicable accounting standards, tax laws, and financial statement presentation principles for tax expense, deferred taxes, and footnote disclosures. In particular, students will learn about temporary differences, deferred taxes, taxable income, valuation allowance, uncertain tax positions, interim reporting, international tax, and other relevant topics.
This course will focus on the fiduciary and investment management considerations for employee benefit plans under ERISA, primarily on Title I, Part 4 of ERISA.
This writing seminar addresses issues of accumulation, conservation and distribution of wealth will be addressed in this course. It examines the applicability of various pre and postmortem estate planning tools and techniques including wills, trusts, life insurance and inter-vivos transfers, together with the tax consequences which arise from their use. The generation skipping tax and the valuation problems encountered in planning and administering an estate are studied.
Level Registration Restrictions: Must be enrolled in one of the following Levels: Law Graduate, Law.Repeatability: This course may not be repeated for additional credits.
Students will learn to draft fundamental estate planning documents (wills, trusts, financial and health care powers of attorney and beneficiary designation forms) against the background of state property law, financial institution contracts and the state (and, sometimes, federal) laws concerning testamentary and non-probate distributions.
This course will cover both petition and accounting practice, and trial practice in the Pennsylvania Orphans' Courts with special attention to will contests. The students will study state and local rules and case law in areas most commonly litigated in the Orphans' Court and will: 1) draft a series of pleading practice documents, 2) learn about the various phases of a trial, and 3) practice their skills in a courtroom setting.
In this course, a student will take a focused look at how professional-conduct norms apply in specific contexts of tax practice.
This seminar examines federal income tax policy as it relates to selected aspects of employee benefits and enables students to explore the social and economic choices that underlie the tax system.
Tax practice, unlike subjects grounded on common law, proceeds from statute with distinct contributions from the executive and judicial branches, weaving an intricate web. Taxpayers must self-report, and most taxes are self-assessed. Tax has special professional-conduct rules and penalties. These differences affect how practitioners research, interpret, analyze, and write about tax law. This course focuses on those skills, including consideration of research resources and authorities unique to tax law, and modes for interpreting and analyzing tax authorities. While methods for good writing apply whatever is the content one seeks to explain, the course focuses on some formats and difficulties that are particular to tax practices. The work skills and methods covered are applicable to tax practice generally and specialized knowledge of any practice area is not assumed.
Source: Temple University's catalog, linked per course · table learning_unit · CourseShelf publish 59
