Regulatory Compliance

Federal income tax is life. This class lives in a statute, the Internal Revenue Code. It focuses on reading, interpreting, and applying the rules of the Code. It is primarily a statutory interpretation class. Students will calculate the federal income tax liabilities of taxpayers by determining each taxpayer's gross income, determining and subtracting above the line deductions, noting adjusted gross income, subtracting either itemized deductions or the standard deduction, applying tax rates, and then calculating and subtracting any available tax credits. We will do calculations using only the +, -, multiply, and divide functions on a $5ish calculator.

Provides an overview of the Office of Civil Rights. Specifically, introducing the federal civil rights laws that prohibit discrimination in programs and activities that receive federal financial assistance from the Department of Education. Those civil rights laws include Title VI of the Civil Rights Act of 1964 (race, color, and national origin), Title IX of the Education Amendments of 1972 (discrimination on the basis of gender), and Section 504 of the Rehabilitation Act of 1973 (discrimination on the basis of a disability).

A study of the descent of property by operation of wills and intestacy and the nature, creation, and elements of a trust.

This course will introduce students to basic principles of food and drug law and examine how significant doctrines of constitutional, administrative, and criminal law have been elaborated and applied in the food and drug context. The United States Food and Drug Administration has a pervasive role in American society: the agency reports that it regulates products accounting for 20 cents of every dollar spent by consumers. Infused by the instructor's experience of nearly 30 years of legal practice in the field, in both government and industry, the course will also explore the complex interplay of legal, ethical, policy, scientific/medical, and political considerations that underlie FDA's regulatory authority, its policy-making, and its enforcement activity. "Case studies" will predominate in the curriculum. They are intended to bring the material "to life" - to illustrate the practical experience of lawyers, and FDA's policy and enforcement choices, in the crucible of managing highly challenging regulatory issues.

Explores the relationship between international trade and economic development. Examines the theoretical foundations of trade and development and evaluates the impact of trade policies on economic growth, poverty alleviation, and income inequality in both developed and developing economies.

This course offers students a comprehensive overview of current NCAA rules, policies, enforcement procedures, and the manner in which they are applied at the Division I intercollegiate level. Students study NCAA rules and policies and NCAA infractions and judicial decisions that interpret these rules. Students also examine materials that offer differing perspectives on the NCAA regulatory system. Student performance is assessed on the basis of written memos and in-class presentations that evaluate case studies. Students are given a short final exam.

Focuses on relevant practice areas that touch on business. Topics may include section 1231's favorable treatment of property used in the active conduct of a trade or business, like-kind exchanges, installment sales, the tax treatment of injury and non-injury damages, and the basics of balance sheets. P-LAW 206.

A study of the principles of assignment income, income taxation of trusts and estates, and selected topics and a survey of federal transfer taxes associated with wealth transfers during life and at death.

As defined in this course, White Collar Crime means intentional wrongful acts contrary to law or public policy, generally based on deceit or breach of trust, and involving abuse of power, status, or office. The objective of the wrongful acts is usually a financial benefit to the perpetrator and financial harm to the victim. Though physical harm is not necessarily intended, it may result from the wrongful acts. Central themes of the course are the societal detriment caused by white-collar criminal activities and the pervasive disparity in punishment accorded to white-collar criminals as compared to ordinary street criminals. The course will provide an overview of the core federal statutory regime and major federal cases in the field.

In this course, we explore current topics in artificial intelligence. We first understand methods of data collection, analysis, artificial neural networks, and general software development methodologies. Topics we explore include data manipulation, unconscious bias, algorithmic bias, AI-enabled content generation, and legislative standards aiming for "algorithmic accountability." Assessments include the creation and analysis of machine learning systems, and drafting a short comment to a government agency that is considering adopting an AI system.

This course covers the basic federal tax considerations relevant to entity choice (the choice of an entity to be a sole proprietorship, passthrough entity (including LLC, partnership), or corporation. It introduces students to the passthrough regime of partnerships and LLCs and the double tax regime of C-Corporations. Then it covers the tax rules applicable to the lifecycle of a C-Corporation, including the tax implications on C-Corporations and their shareholders of corporate formation, corporate earnings, corporate spending, corporate operations, dividends, redemptions, stock sales, and corporate dissolutions. Then it covers the tax rules applicable to the lifecycle of a Partnership, including the tax implications on the Partnership and its partners of partnership formation, earnings, spending, operations, distributions, sales of partnership interests, and dissolutions.  It introduces the concept that tax follows economics and includes a primer in balance sheets.

This course will teach students about the emerging field of hemp law; and how it impacts growers, processors, retailers, and other parts of the supply chain. Although hemp cultivation has been legalized at the federal level, the laws in each state still vary. This class will explore the intersection of federal and state law and the USDA’s final rule for the domestic hemp production program. In addition, the class will explore the role of other federal agencies in regulating hemp and hemp products.

The subject matter includes a variety of communications industries - print media, film, broadcasting, and the Internet - and a variety of legal topics - copyright infringement, defamation, censorship, and privacy. The course focuses on the impact of new technologies on the topic.

Explores the development and use of artificial intelligence as it applies to legal institutions, analyzing legal cases involving artificial intelligence, and evaluating legal frameworks for regulating artificial intelligence.

A study of the public regulation of land use and its alternatives. The primary focus is on the scope of the police power in the zoning process.

An overview of federal antitrust law or competition law, including laws related to agreements restraining trade (especially agreements between competitors), monopolization and attempted monopolization, unfair trade practices, and merger policy and practice. These topics are relevant to all businesses and their lawyers. The course focuses on learning the fundamentals and a practical approach for counseling clients in this area.

Overview of the law regarding administration and litigation of employee benefit plans under the Employee Retirement Income Security Act of 1974 (ERISA). Aside from employee benefits being an in-demand practice area in and of itself, students interested in employment law, tax law, family law, or estate planning will also come away with valuable knowledge on how ERISA intersects with all of these areas and will be better equipped to address employee benefits issues in their future practices.

Covers the essential aspects of state-mandated, no-fault, programs that compensate employees injured or killed at work. The focus is on determining under what circumstances an employer is liable for the injury or disease suffered by an employee, the employment relationship, what constitutes a compensable injury and occupational disease, and the exclusivity of the workers' compensation remedy in place of the traditional tort remedy. The course will highlight the difference between the tort system that focuses on fault as a basis for liability and workers' compensation that focuses on the connection to work as the basis of liability.

This course covers the basic federal tax considerations relevant to entity choice (the choice of an entity to be a sole proprietorship, passthrough entity (including LLC, partnership), or corporation. It introduces students to the passthrough regime of partnerships and LLCs and the double tax regime of C-Corporations. Then it covers the tax rules applicable to the lifecycle of a C-Corporation, including the tax implications on C-Corporations and their shareholders of corporate formation, corporate earnings, corporate spending, corporate operations, dividends, redemptions, stock sales, and corporate dissolution. P - LAW 206 Taxation: Federal Income.

This course examines the legal issues arising in high school, college, and professional sports. It addresses legal issues traversing multiple substantive areas of law, including rules governing contractual relationships in sports, defining tort liability in sports, embodying antitrust and labor law issues in sports, governing gender equity issues in sports, and governing agency relationships in sports. It provides an opportunity for students to develop their statutory and analytical skills by interpreting sports-related cases, statutes, collective bargaining agreements, and player association regulations.

This course is your ticket into the world of securities regulation. You will learn the "ins and outs" of federal regulation of securities offerings (IPOs, private placements, and crowdfunding) under the Securities Act of 1933, as well as become familiar with the basics of federal regulation of securities markets and trading under the Securities Exchange Act of 1934. P-LAW 203.

Partnership Tax teaches students a “pass-through” tax regime that applies not only to all forms of partnerships (general partnerships, LPs, LLPs, and LLLPs) but also to LLCs and (with some modifications) S-Corporations. Business entities that are taxed as partnerships make up a huge portion of tax filings and students looking to do legal work for family-owned or small businesses should have a solid background in Partnership Tax. P - LAW 206 Taxation: Federal Income.