MSFP 543 Business Succession Strategies

This course covers advanced topics in business succession planning, provides an overview of gift and trust taxation to illustrate how charitable transfers facilitate business succession planning objectives, presents detailed coverage of family limited partnerships and limited-liability companies, and covers sales and gifts of business interests using discounting techniques. Students will discuss the use of executive benefit and retirement plan strategies to facilitate succession planning. While taking the course, students will complete three case studies that require them to imagine themselves as a person described in the case, followed by a final comprehensive case study.