4.20.03 LL.M. in Business and Taxation/Business Concentration The student must successfully complete the following requirements: A. Required Courses 1. Corporate Finance 3 2. Taxation of Business Entities * 3 3. Business Planning Practicum ** 2 4. A policy perspective course of the business sector being studied by the student (2 or 3 credits) (E.g. Tax and Professional Responsibility, Tax Policy, Law and Economics, or Corporate Governance) 5. The student must complete a substantial research paper of at least 30 pages, which is submitted for a grade in one of the LL.M. courses or seminars. The student must receive a minimum grade of C on the paper. * If the student is unable to schedule the Taxation of Business Entities course, the student may petition the Program Director to take either Corporate Taxation or Partnership Taxation. ** With permission of the Program Director, a course more suited to the student’s area of concentration may be substituted for the Business Planning course. (e.g. If the area of study is Labor and Employment Law, the student may be permitted to substitute Labor Arbitration in place of Business Planning.) B. Additional Course Requirements and Concentration of Law Study 1. Students pursuing an LL.M. in Business and Taxation/Business Concentration must select one of the following areas of concentration: (1) Finance/Corporate Governance, (2) Small Business, (3) Regulatory, (4) Dispute Resolution, (5) Labor and Employment, and (6) Intellectual Property. Concentrations are based upon courses the Law School intends to offer for at least 3 years. However, the Law School reserves the right to add or delete concentrations and/or courses within these concentrations depending upon course availability, course enrollment, or additional course development. 2. The student must take at least 8 of their remaining credit hours from the list of courses provided within the selected concentration area. 3. Following is a list of the concentration areas and the courses:
*These courses are under development. Check with the Director of Graduate Programs or Office of Records and Registration to determine availability. C. Elective Courses – Students must select additional electives so as to meet the 24 credit hour graduation requirement. At least four credit hours must come from the list of taxation courses permitted or required for a student pursuing the LL.M. in Taxation degree (See LL.M. in Taxation for a partial listing of LL.M. in Taxation courses).
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