Taxation and Estate Planning, Trust, and Probate Law, Dual LLM

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Students may earn both an LLM in Taxation and an LLM in Estate Planning, Trust, and Probate by completing only 34 units. To do so, the student must complete the required courses for each degree and the remaining units may be fulfilled from electives.

Dual LLM Requirements:

Successful completion of 34 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

Students must complete 15 units from the following Taxation courses:

LLM - 318 Advanced Federal Income Taxation 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)
LLM - 330 Property Transactions 3 unit(s)
LLM - 317A Tax Research 1 unit(s)
LLM - 338A Timing of Income & Expenditure 2 unit(s)
*LLM 318 may be waived by the program director if the student has successfully completed a J.D. level taxation course.

Estate Planning Required Courses

Students must complete 14 units from the following Estate Planning courses:

LLM - 325 Estate and Gift Taxation 3 unit(s)
LLM - 334 Estate Planning I 3 unit(s)
LLM - 344 Federal Income Taxation of Trusts and Estates 3 unit(s)
LLM - 300A Professional Responsibility for Trust & Estate Practice 2 unit(s)
LLM - 334C Probate Procedure 3 unit(s)

Elective Courses

Students in the dual program must complete the remaining 5 units from the courses listed on the law school website 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.