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Fall 2021
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LAW917
A SPORTS BETTING AND REGULATION
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Course Description
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This course deals with inbound and outbound tax issues encountered in representing high net worth individuals/private clients. The following topics are covered in depth: The Concept of Residency for U.S. Income Tax Purposes and Its Application When Advising High Net Worth Individual Clients, U.S. Transfer Tax Considerations For the International Private Client Advisor, Advising Nonresidents with Active Operations in the United States, Advising Nonresidents with Real Estate Investments in the United States, Check the Box Planning, Advising Nonresidents with Passive Investments in the United States, Planning with Trusts (Part I) – Grantor, Planning with Trusts (Part II) - Non-Grantor Trusts, Pre-Immigration Planning (or Post-Immigration Clean-up), Advising U.S. Private Clients with Investments Outside of the US; Expatriation, and International Tax Compliance.
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Course Schedule
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Offering Dates: 11-08-2021 - 11-13-2021
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11-08-2021 - 11-13-2021
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MTWR
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12:30 PM-1:50 PM
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DL
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11-12-2021 - 11-12-2021
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F
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2:00 PM-5:00 PM
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DL
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11-13-2021 - 11-13-2021
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S
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10:00 AM-1:00 PM
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DL
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Course Frequency
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Occasional course offering
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Course Information
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Credits:
1
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Pass/Fail Option:
No
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Prerequisite:
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Grading:
Graded
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Method of Evaluation:
Students will be graded on class participation (25%) and take home essay (75%) due 2 weeks after the end of the class. Participation consists of class discussion + bringing articles and other materials to the class.
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Graduation Requirements Fulfilled By Course:
General
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Special Attributes:
LL.M. Course
Short Course
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Course Delivery:
Online (all synchronous)
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Special Restrictions:
JD students may enroll with the permission of the Director of the Graduate Program in Entertainment, Arts and Sports Law (Greg Levy).
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Law Track(s):
None
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Bar Subject(s):
None
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Concentration(s):
None
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Course Book(s):
Textbook Required:
No
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First Class Assignment(s):
TBD/None
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View Book Information
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