LL.M. in Taxation

  • Master of laws (LL.M.)
  • Starting date: January; May; August
  • Tuition Fee: $42,000.00 USD
  • Language: English
  • Program type: Part-time; Full-time
  • Duration: 1 year; 2 years
  • Specialization: Taxation

Program

GGU Law's Taxation LLM has been ranked as The Best Tax LLM in California by TaxTalent for the past three years, and it is consistently recognized as among the top graduate tax programs nationally for training in taxation, estate planning, and elder care. Faculty members include tax practitioners from well-respected law firms, counsel from the IRS, and judges from the US Tax Court and the Alameda Superior Court.

 

Highlights

Over three decades of enhancing the profession with successful tax and estate planning attorneys and a network of more than one thousand graduates. Professors are recognized tax professionals in the private and public sectors, including federal and state taxing authorities, businesses, and law and accounting firms of all sizes. Faculty includes professionals from the Internal Revenue Service; Morgan, Lewis, & Bockius, LLP; Morgan Stanley, Schiff Hardin, LLP; and Winston & Strawn, LLP, among others.

 

National & Regional Recognition

 

Repeatedly ranked by Tax Talent, a national network of tax employers and tax professionals, among the top 10 LLM Tax programs nationwide, and it is the highest ranking of any California Tax LLM program. It’s consistently listed in The Recorder's "Best LLM Programs in California."

Professional Path

 

Develop professional contacts through substantive courses supplemented with workshops, field work, and externships in taxation, trusts, estates, and elder care. One-on-one career counseling, professional and student organizations, and events with GGU Law's robust alumni network offer additional networking opportunities.

Flexibility

 

Applicants May Complete Their LLM Degree In Only One Semester. Applicants may transfer up to 12 qualifying units from ABA-accredited JD or other LLM programs toward their LLM Degree, allowing them to graduate in as little as one semester. JD students may apply during the final year of their JD Program for early (provisional) admission.

Curriculum

To earn the LLM in taxation degree, students must complete 24 units. Classes are offered both during the day as well as in the evening to accommodate working professionals. Students may attend full-time or part-time. All students must finish the degree requirements within five years of matriculation. LLM students must maintain a cumulative grade point average of 2.5 on a 4.0 scale each semester.

 

Required Courses

  • Characterization of Income and Expenditures (3 units)
  • Timing of Income and Expenditures (2 units)
  • Corporate Taxation (3 units)
  • Federal Tax Procedure (3 units)
  • Professional Responsibility for Tax Practitioners (2 units)
  • Tax Research (1 unit)

 

Elective Courses 

 

  • 401(k) Plans - Tax and ERISA Issues
  • 401(k) Plans II - Tax and ERISA Issues
  • Advanced Estate Planning
  • Bankruptcy Tax
  • CA Property Tax
  • Combating Financial Elder Abuse
  • Comparative International Tax
  • Corporate Tax
  • Court Ordered Estate Planning
  • Directed Study
  • DOJ Internship
  • Estate Planning Externship
  • Estate Planning for the Blended Family
  • Estate Planning Lab
  • Estate Planning Practice Management
  • Executive Compensation
  • FATCA
  • Federal Tax Procedure
  • GSTT
  • International Tax
  • IRS Internship
  • IRS Litigation Clinic
  • Litigating in Probate Court
  • Low Income Taxpayer Clinic
  • Multinational Estate Planning
  • Partnership Tax
  • Transfer Pricing II
  • Pro Bono Tax Clinic
  • Probate Court Externship
  • Real Estate Tax
  • State and Local Tax
  • Tax Aspects of Charitable Giving
  • Tax Exempt Organizations
  • Tax Fieldwork
  • Tax Litigation
  • Tax Research
  • Taxation of LLC's and S-Corps
  • Taxation of Mergers and Acquisitions
  • Taxation, Politics & the Law
  • Transfer Pricing I
  • Value Added Tax

With Estate Planning

Earn both LLM in Estate Planning & LLM in Taxation

Students may earn both an LLM in Estate Planning, Trust, and Probate and an LLM in Taxation by completing only 34 units. To do so the student must complete the 14 units of required courses for each degree and the remaining units may be fulfilled from electives.

 

Certificate in Estate Planning

LLM students may earn both the LLM in Estate Planning, Trust, and Probate and the Taxation Certificate, or the student may choose the certificate only. The Estate Planning Certificates awarded to those students who complete the following required 14 units:

  • Income Taxation for Estate Planners (1 unit)
  • Estate & Gift Tax (3 units)
  • Estate Planning (3 units)
  • Income Tax of Trusts & Estates (2 units)
  • California Probate Procedure (3 units)
  • Professional Responsibility for Trust and Estate Practice (2 units)

 

To obtain both the LLM in Taxation and the Taxation Estate Planning, LLM students must complete the 14 units listed above in addition to the required courses in the LLM in Estate Planning, Trust, and Probate.