Schedule of Classes
Class times for Spring, 2007 have not been released yet.277 sec. 1 - Tax Issues Facing Technology Venture Start-Ups (Spring 2007)
Instructor: Michael Solomon
View all teaching evaluations for this course
Units: 2
Meeting Time: -
Meeting Location: -
Course Control Number (Non-1Ls): 51074
This course navigates the tax minefield facing technology venture start-up companies and provides future tax professionals the tools and techniques to prevent the IRS from becoming an unwanted 35% shareholder in the profits of a successful technology start-up. The course addresses the questions of what are the tax issues on forming the business, on financing the business, on compensating the initial investors and employees of the business, on deferring the payment of cash taxes by the business by choosing appropriate tax accounting methods and on exiting the business or the investment (/i.e.,/ cashing in the big money) in a tax efficient manner. These questions, while addressed specifically in the context of technology venture start-up companies, are not necessarily endemic to just this class of business and will serve as a useful primer to all future tax professionals who work with any start-up businesses that ultimately prove successful. The course examines a broad range of subjects under the Internal Revenue Code and gives the student a technical and practical blueprint for helping a start-up to succeed.
PREREQUISITES: Individual Income Taxation and Corporate Tax (which may be taken coterminously with this course), but a knowledge of financial accounting or arithmetic is not necessary for this course. Students who are creative, imaginative and puzzle-solvers are preferred registrants.
Exam Notes: F
Course Category: Technology and Intellectual Property
If you are the instructor, you may add a file like a syllabus or a first assignment to this page.
Books:
Books for this term are unavailable.
