4.20 LL.M. in Business and Taxation Business or Tax Concentration

  • 4.20.01 Introduction

    A student may earn an LL.M in Business and Taxation degree with either a business or tax concentration. This section does not attempt to set forth all requirements for earning the LL.M in Business and Taxation degree, but only those related to required and elective courses.
  • 4.20.02 LL.M. in Business and Taxation/Tax Concentration

    A. The student must successfully complete the 14 credit hours of course work required to earn the LL. M in Taxation degree. These courses are:

    1. Advanced Income Tax Problems 2 cr

    2. Taxation Research & Communications I 2

    3. Taxation Research II, Current Issues Seminar, Tax Policy Seminar or Thesis 2

    4. Corporate Tax 3

    5. Partnership Tax 3

    6. Tax And Professional Responsibility 2

    B. The student also must enroll in the Business Planning Practicum, Corporate Finance, and must elect 5 credit hours of course work from one of the concentrations for students pursuing the LL.M in Business degree. These courses include Corporate Finance, Business Research and the elective courses listed in the categories of Regulation of Business, Commercial, and Labor and Employment in the LL.M. in Business degree. (See §4.21.03 (B)(3) for a listing of courses.)

  •  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:

     

    Finance/Corporate Governance  Small Business  Regulatory 
    Antitrust Entrepreneurship Law Antitrust
    Mergers & Acquisitions Consumer Law Energy Law
    Corporate Counsel Consumer Bankruptcy Hazardous Waste
    Securities Regulation Business Bankruptcy Immigration Law
    Corporate Taxation Accounting Problems for Lawyers        Environmental Practicum
    International Taxation I and II Limited Liability Companies Health Law
    Business Bankruptcy Partnership Taxation Insurance Law
    International Sales    
         
    Dispute Resolution   Labor and Employment  Intellectual Property 
    Mediation Employment Law Intellectual Property
    Negotiation Labor Arbitration Computer Law
    Arbitration* Employment Discrimination Patent Law
    Dispute Resolution Labor Law Copyright Law
    DR in the Healthcare Industry* Mediation of Workplace Disputes Unfair Trade Practices
    DR in Domestic Law*    
    DR/Selected Regulatory Issues*    
    DR Systems Development*    
    DR Practicum*    
    Mediation of Workplace Disputes             

     

    *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).
     

  •  4.20.04 Changes in Required or Elective Courses

    The Graduate Council and Law Council reserve the right and do periodically change course requirements as well as add and delete courses. Students are required to meet the requirements in effect at the time they begin the LL.M program, unless otherwise provided by the Graduate and/or Law Council. Students in the three and one-half year program, begin the LL.M program only when they have completed all of their J.D. requirements.