Completing the Accelerated J.D./LL.M. Program will require commitment and careful planning. Students are asked to commit to the program by no later than the end of the spring term of their second year for day students (fall of the third year for evening students). Students will be required to meet curricular benchmarks toward their accelerated LL.M. in Taxation degree during the J.D. years.
Once accepted into an Accelerated Program, students will be contacted by the Tax LL.M. Program Director for assistance in planning his or her course schedule to meet all program benchmarks below. Starting in the summer of the second year for day students (third year for evening students), all course selections will need to be approved by the Tax LL.M. Program Director.
Accelerated J.D./LL.M. in Taxation Program Requirements
(Total number of credits for both degrees: 104 credits)
A. By the second summer (day students) or third summer (evening students), students must have completed the following:
1. TAX 100 Federal Income Tax: Individual. TAX 100 is the prerequisite course for most upper-level tax courses and the general program prerequisite for the Graduate Tax Program.TAX 100 does not count toward the 24 credits for the LL.M. in Taxation degree.
2. At least one of the following:
- TAX 110 Federal Income Tax: Corporate (3 credits)
- TAX 131 Federal Income Tax: Partnership (2 credits)
- TAX 150 International Taxation of Individuals (2 credits)
- TAX 111 Federal Wealth Transfer: Basic (2 credits)
3. Students interested in Estate Planning should also have completed EST 140 Wills, Trusts and Future Interests (4 credits). EST 140 is the prerequisite course for all estate planning courses. It does not count toward the 24 credits for the LL.M. in Taxation degree.
B. By the end of the third year (day students) or fourth year (evening students), students must have completed the following:
1. These three courses which are among the courses required for the LL.M. in Taxation degree:
- TAX 110
- TAX 131
- TAX 405 Taxation of Intellectual Property Transactions.
2. Five additional credits from courses on the Graduate Tax Program Course List.
3. For Estate Planning concentrators, TAX 111 must also have been completed. It may be counted toward the five credit requirement.
4. At least 92 credits.
For more information about the Advanced J.D./LL.M. Program, please contact the Program Director of the Taxation LL.M. Program.