JD students may concurrently enroll in the LLM Concentration in Taxation program. The LL.M. Concentration in Tax is an interactive online, 24-credit-hour program designed to prepare students for a sophisticated tax law practice. The program provides an educational opportunity to obtain an advanced degree in tax law that is both broad-based and in-depth. Students can choose electives allowing for concentrations in either Estate Planning or Business Tax. The program develops practical skills to support career growth and preparation for tax practice.
JD students can earn a JD and an LL.M. degree at the same time by attending summer school following their second and third years of law school. With careful planning, students can avoid taking courses the second summer after graduation. The LL.M. tuition rate will apply to any courses taken after JD graduation. Click here for the current rate.
JD students must complete all JD graduation requirements including 90 credit hours. The LL.M. requires 24 credit hours. JD/LL.M. students must take the following required two-credit-hour courses offered during the terms indicated below:
Personal Income Tax
Civil Tax Procedure
The remaining 14 hours may be selected from the following tax electives or from the online concentration in Business Transactions program:
Estate & Gift Tax
State & Local Tax
Tax Exempt Organizations
Income Taxation of Estates and Trusts
Advanced Partnership Tax/Advanced Corporate Tax
Advanced Capital Transactions
Criminal Tax Procedure
Application of LL.M. Credits to your JD Degree
Subject to the approval of the Academic Associate Dean, students may apply up to 15 credit hours in distance education courses toward their JD degree. Students may not enroll in distance education courses until they have completed 28 credit hours. JD students must complete all JD graduation requirements.
Application of JD Credits to the LL.M. Degree
Up to 6 hours (3 courses at 2 hours each) of select JD courses can be applied to the LL.M. degree. Although it is preferred that JD students take Personal Income Tax and International Tax online in the LL.M. program, two credit hours of each JD version offered in the building will also count toward the LL.M. degree. With the approval of the LL.M. Director, JD students may also take one additional tax or accounting law course in the building and apply another two credit hours to the LL.M. program.
Prerequisites in the LL.M. program apply only to LL.M. courses and JD tax law course prerequisites apply only to JD courses. The JD program requires students to maintain a cumulative GPA of at least a 2.33(See JD academic standards in the Student Handbook.) The LL.M. program requires students to maintain a cumulative grade point average of at least 3.00. Grades in LL.M. courses do not affect your JD grade point average or class ranking.
In the second year of the LL.M. program, students interested in focusing on estate planning should focus on this trio of courses in this order: Estate & Gift Tax, Income Taxation of Estates & Trusts, and Estate Planning. Estate and Git must be taken first. Students must also take Partnership and Corporate Tax before taking the advanced versions of these courses.
How to Apply
Send an email to Daniel Powell (firstname.lastname@example.org), the Assistant Dean for Graduate Law Programs, and Claude Arrington (email@example.com), the Associate Dean for Academic Affairs, indicating your intent.
Here is one sample schedule if want to complete the LL.M. degree requirements prior to your JD graduation. You can maximize the number of credit hours applying toward both degrees by taking the JD courses indicated above (which are not subject to the 15-hour limit because they are offered in the building).
All LL.M. courses are two credit hours each.
First-Year Required Curriculum
Fall Semester – 16 hours of required JD courses
Spring Semester – 16 hours of required JD courses
Fall Semester – 6 LL.M. Hours
Spring Semester – 6 LL.M. Hours
Summer Session – 2 LL.M. Hours
Fall Semester – 6 LL.M. Hours
Spring Semester – 4 LL.M. Hours