May 19, 2022  
2018-2019 Law School Student Handbook 
    
2018-2019 Law School Student Handbook [ARCHIVED CATALOG]

Taxation Certificate


This certificate is offered under the auspices of the LLM in Estate Planning, Trust, and Probate Law Program. The Certificate in Taxation is awarded to those students who complete fourteen units of instruction in the LLM in Estate Planning Program. The following courses are required: Characterization of Income & Expenditures, Timing of Income & Expenditures, Corporate Taxation, Federal Tax Procedure, Professional Responsibility for Tax Practice, and Tax Research. With the approval of the Program’s Director or Administrative Director, an elective may be substituted for a required course.

Courses must be taken for credit (i.e., not as an auditor). The certificate is available to both degree and non-degree seeking students. A student pursuing the Certificate in Taxation who decides to continue in the LLM in Estate Planning Program may apply all credits earned toward the LLM in Estate Planning degree. Students in the LLM Estate Planning degree program may transfer to the Certificate in Estate Planning Program and all qualifying credits will be transferred. All courses must be completed within five years of matriculating and the student must receive a cumulative 2.5 grade point average. Students who received JD degrees from ABA accredited schools may apply no more than six qualifying units of LLM Estate Planning courses taken while a JD student toward the Certificate in Taxation. Students seeking the Certificate in Taxation are not eligible for Financial Aid or Merit Based Scholarships.