Estate Planning Certificate

This certificate is offered under the auspices of the LLM in Taxation Program. The Estate Planning Certificate is awarded to those students who complete fourteen units of instruction in the LLM Tax Program. The following courses are required: Estate and Gift Tax, Estate Planning, Income Taxation for Estate Planners, Income Taxation of Trusts and Estates, PR for Trust and Estate Practice, and Probate Procedure. With the approval of the Program 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 Estate Planning Certificate who decides to continue in the LLM Tax Program may apply all credits earned toward the LLM Tax degree. Students in the LLM Tax 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 Tax courses taken while a JD student toward the Estate Planning Certificate. Students seeking the Certificate in Estate Planning are not eligible for Financial Aid or Merit Based Scholarships.