Faculty & Staff
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Patricia
E. Dilley Professor of Law Box 117627 / Gainesville, FL 32611-7625 e-mail: dilley@law.ufl.edu 352.392.2270 / Fax: 352.392.7647 |
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Courses
- LAW 6600 - Income Taxation
(3 or 4 credits)
NOTE: Students who wish to take additional taxation courses should consider taking this course in second year because it is a prerequisite to all other income tax courses.
Designed to teach fundamentals of federal income taxation to prepare students, as lawyers, to recognize and appreciate income tax consequences of transactions and events they encounter in general practice of law. Students learn to read and understand the language of statutes (the Internal Revenue Code), of an administrative agency (the Internal Revenue Service), and judicial interpretations of the statutes and agency pronouncements.
Prerequisites: None. - LAW 6610 - Coroporate
Taxation (3 credits)
Addresses income tax topics which might be encountered by a general practitioner advising a closely held corporation and its investors. Explores income tax consequences of transfers of property and services to a corporation, distributions to investors, and corporate liquidations and mergers. Coverage given to tax treatment of "S Corporations."
Prerequisites:Income Taxation (LAW 6600). - LAW 6930 - Pensions
and Employee Benefits (3 credits)
Introduces students to basics of federal retirement and pension law, including employee benefit provisions of Internal Revenue Code and labor law portions or ERISA. Provides basic overview of tax principles of deferred compensation, and introduction to tax requirements for qualified pension plans. Also covers federal case law addressing such issues as ERISA preemption of state law and its impact on employer-provided health benefits and age and sex discrimination in pension benefits.
Prerequisites: None. - LAW 7632 - Deferred
Compensation (2 credits)
Tax consequences of compensation in forms other than cash paid contemporaneously with the performance of the services. Includes non-qualified deferred compensation devices and qualified pension and profit-sharing plans. - LAW 7931 - Employee
Benefits and Executive Compensation (2 credits)
Covers benefits offered as part of current compensation to employees, as well as the range of compensation and benefits (both current and deferred) offered to highly compensated executives, and a survey of payroll tax issues. Covers fringe benefits under § 132, health plans generally, cafeteria plan arrangements, dependent care, VEBA's and MEWA's, and severance pay plan. Covers executive compensation in terms of stock options and restricted stock plans, some nonqualified deferred comp arrangements, and some on split-dollar life insurance and golden parachutes; Also covers basic requirements for employers and employees in the area of payroll taxes (including self-employment tax issues) and imposition of FICA tax on stock options and other deferred compensation.
Prerequisites: None.