Instructor: Dr. John P. Yeütter, Ph.D., C.P.A. CFP^®
Office: PA 114
Phone: (918) 444-2968
Personal Phone (918) 931-8257
E-Mail: yeutter@nsuok.edu
Class Hours: 17:30-20:10 Wednesday Evenings
Office Hours: 0900-1000 MWF (TQH) 1400-1500 M(TQH) 1400-1500 W (BA) 1630-1730 W (BA)

Text: Strategic Business Tax Planning, 2nd Edition, ISBN ISBN: 978-0-470-00990-1
Additional Recommended Resources: It is recommended that the student have a financial calculator for all class meetings. A laptop, with a commercial spreadsheet program for classroom use, is also recommended.

DESCRIPTION:A study of business taxation, opportunities for tax planning and methods of minimizing taxation including the formation of taxable entities, operating and liquidation stages. Topics include entity selection, methods of capitalization, tax accounting methods, deferred compensation plans, taxation of corporations and shareholders, and tax research.

OBJECTIVES: at the conclusion of the course, the student will be able to Apply the SAVANT framework to:

1. Entity formation, including choice of entity
2. Entity operations, including:
   1. Product development,
   2. Employee compensation,
   3. Multistate or multinational operations,
   4. describe how financial reporting issues influence tax planning,
   5. Capital budgeting,
3. Change of entity, including mergers and acquisitions,

PARTICIPATION: Participation is an important part of the learning process. This is even more important in a graduate class. Being able to pose questions or propose solutions based upon reading or experience is a major portion of active learning and displays more than the ability to memorize, but also the ability to relate what has been read to the real world. Therefore, I expect students to have read the appropriate material before class time, and to come prepared with their questions concerning content and applications. Reading assignments are considered preparation for the lecture period. The student is responsible for all material assigned even if not discussed in class.

EVALUATION: Students will be evaluated in several different ways throughout this course.

• PAPER:Each student will select topic related to the course, and write a graduate-level paper. This paper is due 11/11/2009
• PAPER PRESENTATION:Each student will make a presentation to the class of their paper.
• CHAPTER PRESENTATION:Each student will be randomly chosen to lead a discussion of the assigned chapers, and the related problems and cases.

GRADING: Students will be evaluated based upon their scores as follows:
200 Paper
200 Paper Presentation
100 Chapter Presentation
500 TOTAL POINTS

Grades will be assigned according to the following schedule:
A: > 92% B: 83 - 92% C: 75 - 83% D: 68 - 75%
Any grade appeal must be made within four months after the end of the semester.

1. Class participation means interaction with fellow students and the instructor--not simple presence. Class comments will reflect reading and honest consideration of the viewpoints of fellow students.
2. Students are advised that pursuant to the Fall 2009 Academic Calendar, published in the NSU Fall Schedule, the last date during this semester when they may drop a course with an automatic "W" will be Wednesday, November 11, 2009. If you decide to drop after this date, you will receive the grade you have earned up to the drop date. The grade of "W" will be assigned if your grade is a "D" or higher; and an "F" will be assigned if you stop attending and have not turned in assignments or have not taken scheduled exams prior to the drop date.
3. Students wishing to visit with the professor about their standing in the class may visit him in his office which is located in the Business and Technology Building (Main Campus), Room BaT-114. Office hours indicated above are also posted adjacent to the door.

INDEPENDENT PRODUCTION: Unless specifically specified as part of the assignment, I expect that all students will work and complete assignments independently.

ATTENDANCE: Consistent and punctual attendance is both expected and required for your successful completion of the course. Failure to attend class will affect the grade. ALL absences will indirectly reflect the grade due to the quality of work and material missed. A student is allowed to miss ONE (1) class periods without a direct penalty. Beginning with the second class missed, a three percent (3%) penalty will be deducted per class missed from the final grade. In addition, any student arriving late to class, or leaving early from class will be assessed a one percent (1%) penalty from their final grade. Under the VERY MOST EXTREME EXIGENT CIRCUMSTANCES, this penalty may be waived. To receive a waiver, students requesting relief under this clause must provide independent verification of these circumstances, in writing, within two (2) days of the missed class period. Students will be expected to make up any work missed as a result of absence, whether or not the absence was justified. Missed exams and quizzes may not be made up.

ASSIGNMENT DUE DATES: Assignments and homework are due at the beginning of the class period on the date indicated. No work will be accepted at any other time or place than in class at the appointed time. Papers turned in after 11/11/2009 late will be charged a 10% per week "late filing" penalty.

FORMAT FOR ASSIGNMENTS: Unless necessitated by other constraints, all papers submitted should be on 8.5 x 11 in paper, stapled in the upper left-hand corner, with no other cover or binding. All documents created by you should be typewritten, 12 point font, one (1) inch margins. The format of the document should be appropriate. Tables should be formatted appropriately for the document. The language should be grammatically correct, and there should be no spelling errors. Each grammatical or spelling error in the final paper will result in a three (3) point deduction from the paper grade. "Grammatical Errors" includes errors of form as well as syntax, including, but not limited to, the form of quotation of any primary authorities.