JD students may concurrently enroll in the LL.M. Concentration in Taxation program. The LL.M. Concentration in Taxation program 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 them to focus 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 year of law school. With careful planning, students can avoid taking courses the summer after graduation. The LL.M. tuition rate will apply to any courses taken after JD graduation.
JD students must complete all JD graduation requirements including 90 credit hours. The LL.M. degree requires 24 credit hours,15 of of which may also count toward the JD degree.
JD/LL.M. students must take the following required 13 hours of courses:
Personal Income Tax (2 hours)
Capital Transactions (3 hours)
Civil Tax Procedure (2 hours)
Corporate Tax (3 hours)
Partnership Tax (3 hours)
The remaining 11 hours required for the LL.M. degree may be selected from the online tax electives or online business transactions courses. Alternatively, up to 6 hours may be chosen from the list of JD courses identified below in the section “Application of JD Credits to the LL.M. Program.” However, students seeking to apply JD courses toward the LL.M. degree must first obtain approval from Dan Powell, Associate Dean for Law Programs.
Below is a recommended schedule for the third year of law school. We strongly recommend that tax students take the three courses in Estate and Gift, Income Tax of Estates and Trusts, and Estate Planning so as to be prepared to do estate planning work.
Estate and Gift Tax (2 hours)
2 hour elective
1 or 2 hour elective
Income Tax of Estates and Trusts (2 hours)
Estate Planning (2 hours)
1 or 2 hour elective
* Offerings of elective courses are always subject to change.
Application of JD Credits to the LL.M. Program
With the approval of the Associate Dean for Graduate Law Programs, up to 6 hours (3 courses at 2 hours each) of the following JD courses may be applied to the Tax LL.M. degree:
641 Tax Procedures
643 Tax, Personal Income
644 Decedents Estates, Trusts, and Fiduciary Obligation
647 Taxation, Federal Estate and Gift
666 International Trade and Investments Law
671 International Business Transactions
681 Estate Planning
689 Taxation, Income of Business Entities
720 Tax Policy Seminar
747 Will Drafting
760 Accounting for Lawyers
761 Taxation, International
Although we prefer that JD/LL.M. 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.
Students may also select electives from the online Business Transactions LL.M. program, or from the select list of JD courses that may be applied to the Business Transactions LL.M. degree.
Before registering for classes, students should meet with the Associate Dean for Graduate Law Programs to discuss which JD courses are appropriate for their LL.M. degree.
Application of LL.M. Credits to your JD Program
Students working on both degrees should also make sure to earn the 90 hours required for the JD degree. Subject to the approval of Grace Lee, the Associate Dean for Academic Affairs, students may apply up to 15 credit hours of the online (LL.M.) courses toward their JD degree. Students may not enroll in distance education courses until they have completed 28 JD credit hours. JD students must complete all other JD graduation requirements.
Prerequisites in the LL.M. program apply only to LL.M. courses. 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 that students maintain a cumulative grade point average of at least 3.00 in courses applied to that degree. Grades in LL.M. courses do not affect the JD grade point average or class ranking.
In the second year of the LL.M. program, students interested in focusing on estate planning should take this trio of courses in this order: Estate & Gift Tax, Income Taxation of Estates & Trusts, and Estate Planning. Estate and Gift must be taken first.
How to Apply
JD students are automatically admitted to the LL.M. program but, as a condition of that admittance, must meet with both Daniel Powell, the Associate Dean for Graduate Law Programs (firstname.lastname@example.org) and Grace Lee, the Associate Dean for Academic Affairs (email@example.com). In preparation for these meetings, please draft a preliminary plan of the JD and LL.M. courses you plan to take in your second and third year in Law School. You will find the LL.M. schedule of courses here.
You must have a current plan for courses you will take to earn the LL.M. degree on file with the Graduate Law Department. Please email that schedule to the Associate Director, Patty Nelson at firstname.lastname@example.org. Also, please submit any changes to Deal Powell and a revisted schedule to the Associate Director.