Adjunct Faculty, Faculty at University of Minnesota Carlson School of Management

Mark Sellner consults in the areas of business and executive taxation and mergers and acquisitions. He has both Fortune 500 and Big Four corporate tax and mergers and acquisitions experience. Mark was tax counsel and director of U.S. taxes for four years at Ecolab Inc. in St. Paul and completed a three year Ernst and Young National Tax Department corporate tax and consolidated returns assignment in Washing, DC. He has serve as a partner at KPMG’s metro New York headquarters, and was most recently a tax partner at LarsonAllen in Minneapolis. He is a recipient of the R. Glen Berryman award for excellence in teaching from the Minnesota Society of CPAs.
| Number | Title | Credits | ||
|---|---|---|---|---|
| 720 | Federal Income Taxation | 4 | ||
| Description of course 720 : | This course will introduce students to the fundamentals of federal income tax law. Topics will include the nature of income, exclusions, deductions, and exemptions. Students also will examine the tax consequences of property trans- actions, capital gains and losses, and sales of business assets. | |||
| 871 | Taxation of Business Enterp | 2 | ||
| Description of course 871 : | This course will examine the tax treatment of the entity and the owners of a "C" corporation, an "S" corporation, a part- nership, and a limited liability company. The course will be useful as an introduction to business taxation to students who are interested in a practice involving tax planning and those interested in a general business practice. Taking an entity life-cycle approach, students will learn the tax con- sequences of organizing, operating, and liquidating these entities. Students will also consider contributions and dis- tributions of money and property, contributions of services, the treatment of losses and the effect of entity-level debt, allocations of tax items among the owners, and sales of own- ership interests. Students will learn the practical applic- ation of the issues studied through some basic drafting assignments. [Prerequisite: Taxation: Federal Income Taxation.] | |||