FINC 631 Tax Implications of Financial Decisions (2)

General analysis of tax opportunities, tax alternatives, and tax pitfalls as they relate to business decision making and strategic entity structuring are covered in this course. Development of tax-planning principles and strategies is applied to pragmatic financial decision making. Focus in applying these principles is on federal income taxation with some integration of estate and gift taxation. Prerequisite(s): Full-Time-ACCT 602 Cost Accounting (2) or equivalent and FINC 604 Managerial Finance (2) or FINC 614 Finance (4) and FINC 614B Advanced Financial Management (2). Fully Employed-FINC 655 Financial Management of the Firm (4).