Taxation and Estate Planning, Dual LLM

Students may earn both an LLM in Taxation and an LLM in Estate Planning by completing only 36 units. To do so, the student must complete the required courses for each degree and the remaining units may be fulfilled from electives.

Student Learning Outcomes

Students graduating from the LLM Program will be able to demonstrate that they understand the legal rules, principles, and theories in the respective field of substantive and procedural law.
Students graduating from the LLM Program will be able to demonstrate that they can apply the legal rules, principles, and theories in the respective field of substantive and procedural law in order to resolve legal problems and provide advice for prospective clients.
Students graduating from the LLM Program will be able to demonstrate that they can clearly and effectively communicate in a professional legal setting within the respective field of law.
Students graduating from the LLM Program will be able to succeed in the respective field of law.

Dual LLM Requirements:

Successful completion of 36 or more units;
A cumulative GPA of 2.50 on a scale of 4.0;
Successful completion of the courses required for the degree program;
Completion of the program requirements within 5 years.

Note: Program Directors may exercise the right to administratively withdraw any student who withdraws from two (2) or more courses without demonstrating special circumstances.

Taxation Required Courses - 16 units

LLM - 317A Tax Research 1 unit(s)
LLM - 318 Advanced Federal Income Taxation 3 unit(s) *
* ^{May be waived by the program director if the student has successfully completed a J.D. level taxation course.}
LLM - 330 Property Transactions 3 unit(s)
LLM - 322A Federal Income Taxation of Corporations and Shareholders I 3 unit(s)
LLM - 328 Federal Income Taxation of Partners and Partnerships 3 unit(s)
And one of the following:
LLM - 338 Tax Timing 3 unit(s)
or
LLM - 319 Federal Tax Procedure 3 unit(s)

Estate Planning Required Courses - 11 units

LLM - 325 Estate and Gift Taxation 3 unit(s)
LLM - 334 Estate Planning I 3 unit(s)
LLM - 334A Estate Planning II 2 unit(s)
LLM - 344 Federal Income Taxation of Trusts and Estates 3 unit(s)

Elective Courses - 9 units

Students in the dual program must complete the remaining 9 units from the elective courses listed for either program.

Internship/Externship

LLM Tax students may enroll in the tax and estate planning internship/externship programs and are allowed to apply up to six units of this type of non-classroom experience to their degree program. Students seeking to exceed this amount must receive the express permission of the LLM in Taxation and Estate Planning Programs Director.