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Summer Session

This year the Seven-Week Session will be held on Monday and Tuesday evenings. Classes begin May 21, 2018 through July 10, 2018. Feel free to request further information by contacting Carmen Alexander Blatch directly at: calexander@law.wne.edu or 413-782-1426. We look forward to hearing from you!

Sampling of Courses

LLME 820-53: Income Tax for Estate Planners

Monday 6:00 p.m. to 8:30 p.m. 
Professor Royal 

Course Description and Outline:

This course will focus on income tax issues that are essential for estate planning. The topics in this course will include the income tax treatment of bequests and inheritances; the income tax treatment of gifts; basis rules; income taxation of life insurance and annuities; tax rules for sale of a personal residence; taxation of exchanges; fundamentals of capital gains; tax deferred like-kind exchanges; concepts concerning the time value of money, imputed interest and the original issue discount rules; installment sales; income in respect of a decedent; assignment of income and the income taxation of deferred compensation.

LLME 832-53 Business Succession Planning

Tuesday 6:00 p.m. to 8:30 p.m. 
Professor Royal

Course Description and Outline:

This course will consider the issues that owners of closely-held businesses face in the operation and disposition of their business interests. The course will consider the operational and transfer problems for unrelated business owners as well as the operational and transfer problems for family owned businesses. Areas of study will include buy/sell agreements, life insurance, and alternative methods of succession.