Courses - Taxation LLM

Program Requirements

A minimum of 26 credits are required to obtain the LL.M. degree in Taxation.

Candidates for an LL.M. in Taxation must successfully complete all required courses and sufficient electives for a minimum of 26 credit hours with a 2.50 GPA or better.

A student who has not earned at least the minimum required grade point average of 2.5 upon completion of 26 credit hours will not be awarded the LL.M. in Tax.

A student is not permitted to take extra courses to earn the required minimum grade point average of 2.5.

Please note that Orientation is mandatory for all students entering the Graduate Program in Taxation.

Required Courses

Accordion Group

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  • Federal Wealth Transfer Tax (2 credits, TAX 946; Nichole Scott)

    This course examines federal estate, gift and generation skipping transfer taxes; property included in the gross estate, including prior transfers with retained powers and interests, property subject to powers of appointment, life insurance, annuities, and jointly owned property; valuation; expenses; marital deduction; and definition of taxable gifts, including transfers in revocable and irrevocable trusts, and gifts to minors. LAW 105 Federal Income Tax is a prerequisite for this course.

Elective Courses

Note: Not all elective courses may be offered every year.

Accordion Group

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  • Advanced International Tax Planning (1 credit, TAX 920; Jeffrey Rubinger)

    The course will cover various cross-border tax planning structures, both in the inbound and outbound contexts. Inbound planning will include a discussion on financing structures, treaty planning, and the use of derivatives in cross-border planning.

    Outbound planning will include the use of partnerships in international tax planning, a discussion on inversions, and advanced planning with foreign tax credits. LAW 105 Federal Income Tax, TAX 915 International Tax: Inbound and TAX 916 International Tax: Outbound are prerequisites for this course. Prerequisites may be waived at the discretion of the instructor, eg due to work experience.

Concentration Requirements

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Cards

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