The student must successfully complete 24 credit hours of required and elective coursework and achieve a 2.75 grade point average within a six-year period. This time period decreases if the student transfers credits from a J.D. program into the LL.M. program.
LLM in Business and Taxation with a Business Concentration
Degree requirements include 10 hours of required courses, at least 8 hours of courses in a business concentration, and at least 4 hours of elective tax courses.
Required Courses (credit hours in parentheses)
- Corporate Finance (3)
- Taxation of Business Entities (3)
- Business Planning Practicum (2)
- The student is required to have completed a substantial research paper of at least 30 pages which was submitted for a grade in one of the LL.M courses or seminars; the student must receive a passing grade (at least a “C”) on the paper.
Concentration CoursesStudents must select a concentration area. At least eight credit hours of course work must come from one of the concentration areas for students pursuing an LL.M in Business degree.
Concentration areas and examples of courses within those concentration areas:
Dispute ResolutionArbitration
Business Negotiation
Dispute Resolution (Policy)
DR Systems Design
Mediation
Multi-Disciplinary Dispute Processing
Negotiation
Various clinics and dispute resolution practicums
Finance/Corporate GovernanceAntitrust
Business Bankruptcy
Corporate Counsel
Corporate Governance Seminar (Policy)
Corporate Taxation
International Sales
International Taxation I and II
Real Estate Finance
Securities Regulations
Intellectual PropertyComputer Law
Copyright Law
Intellectual Property (Policy)
Patent Law
Unfair Trade Practices
Labor and EmploymentEmployment Discrimination
Employment Law (Policy)
Labor Arbitration
Labor Law
RegulatoryAntitrust
Energy Law
Environmental Law (Policy)
Environmental Practicum
Hazardous Waste
Health Law
Immigration Law
Insurance Law
Land Use Controls
Small BusinessAccounting Problems for Lawyers
Business Bankruptcy
Consumer Bankruptcy
Consumer Law
Entrepreneurship
International Sales
LLCs
Partnership Taxation
Capital University Law School reserves the right to add or delete concentrations, as well as the courses within those concentrations, depending upon course availability or additional course development.
ElectivesAt 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). The number of elective credits depends upon the number of total required course credits taken by the student. Elective coursework is \subject to approval by the Associate Dean for Graduate Programs.
Note: Students will still be required to complete 24 credit hours within a six year time period; this time period decreases if courses are transferred from the J.D. program into the LL.M program.
LLM in Business and Taxation with a Taxation ConcentrationDegree requirements include 19 hours of required tax and business courses, and 5 hours of elective courses from within one of the concentration areas in the LL.M in Business.
Required Courses
- Advanced Individual Income Tax Problems (2)
- Taxation Research Communications I (2)
- Taxation Research II/Tax Policy Seminar (2)
- Corporate Tax (3)
- Partnership Tax (3)
- Tax and Professional Responsibility (2)
- Corporate Finance (3)
- Business Planning Practicum (2)
Elective Courses Elective coursework is subject to approval by the Associate Dean for Graduate Programs.
Capital University Law School reserves the right to add or delete concentrations, as well as the courses within those concentrations, depending upon course availability or additional course development.