Course of Study


The University of Alabama School of Law offers its Graduate Program leading to the LL.M. Concentration in Business Transactions upon the completion of 24 semester hours of graduate course work. The course of study for degree candidates allows for completion of the degree in six semesters, covering two calendar years. But it is possible to take four courses a semester by taking classes four nights a week and finish in one year. Classes are offered Monday-Thursday from 5:30 to 7:30 p.m. CST.

First Year Required Courses
Choice of Business Entities (2 hours)

Principles in Accounting (2 hours)

Advanced Securities Regulation (2 hours)


Intellectual Property for Technology
and Business Development (3 hours)

Mergers and Acquisitions ( 2 hours)


Business Drafting (2 hours)

Personal Income Tax (2 hours)
Introduction to Accounting (1 hour)
Capital Transactions (3 hours)
Bankruptcy (2 hours)

Corporate Tax (3 hours)
Partnership Tax (2 hours)
Consolidated Returns (1 hour)

Executive Compensation (2 hours)
International Tax (2 hours)


Business Planning(2 hours)
Ethics ( 1 hour)

*Electives in Tax
Students are also permitted to take these other tax courses as electives in the business concentration.

Required Courses:
Degree candidates must complete all of the six first year courses and the capstone course in Business Planning at the end of the program.

Students are required to attend a summer orientation session at the University of Alabama School of Law in Tuscaloosa, Alabama in the summer before classes begin. The summer orientation trains students on the interactive online technologies, describes administrative policies and procedures and introduces students to the Business Drafting and Advanced Business Entities courses.

Comprehensive Exams:
Degree candidates are also required to take comprehensive exams administered at the Law School in Tuscaloosa in the summer after completing the first three semesters. Nondegree candidates are not required to take comprehensive exams.

Click here for the tentative schedule of courses