LLM in Taxation | Golden Gate University

Taxation, LLM

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Program at a Glance

Program

Taxation, LLM

Format

Online

Total Units

25

$1,860

Per Unit

Program Overview

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.

Over three decades of enhancing the profession with successful tax and estate planning attorneys and 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. 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 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.

Admission Requirements

All applicants are encouraged to apply as early as possible during the admission cycle. To receive consideration by the Admissions Committee, applicants must submit their applications by the posted deadline. Applications may be accepted after the posted deadline and are reviewed on a space-available basis.

A complete LLM program application consists of the following:

Completed LLM Application, available at www.lsac.org
Personal Statement;
Resume or Curriculum Vitae (C.V.);
Character and Fitness Addendum (if applicable);
Letters of Recommendation;
Law School Transcripts (translated if not in English);
Interview (if applicable); and
Non-US applicants must submit additional documents, including English proficiency demonstrated with either the TOEFL, IELTS, interview with Program Director, or waived for the exceptions

Applications are complete when they contain all of the required materials detailed below. Once an application is complete, it is forwarded to the Admissions Committee for review. A decision is typically rendered four to six weeks after an application is forwarded to the Committee, but may be reached sooner. Applicants will be notified of decisions through email and LSAC’s Online Status Check (see below). All admission decisions are final.

Application Form

Applicants must use the electronic application form available through the LSAC website. Applicants are advised to read the application form thoroughly and follow the instructions carefully.

Personal Statement

Applicants must submit a personal statement. The statement must be no more than two double-spaced, typed pages in 12-point font. The statement should specifically address: the applicant’s motivation for attending law school; why the applicant will make a successful law student and lawyer; and why the applicant wishes to attend Golden Gate University School of Law. The statement may also address the applicant’s ethnicity/race, employment history, volunteer experience, sexual orientation and/or gender identity, socioeconomic and cultural background, or any unique personal characteristics that would contribute to the university’s law school community. Applicants MUST certify their authorship of the statement, and the fact that they did not receive undue assistance in its preparation.

Resume or C.V.

Applicants must include a current résumé detailing educational and work history along with any current or past community service or volunteer experience.

Character and Fitness Addendum

If an applicant answers “Yes” to any of the questions in the Character and Fitness section, an addendum is required. Applicants must provide a statement that includes the date(s) of occurrence, an explanation of relevant circumstances, and how the matter was resolved for each “Yes” response in that section. If an applicant has questions or is uncertain about how to answer, the applicant is strongly encouraged to consult our Office of Admissions and/or the Committee of Bar Examiners in the state in which the applicant intends to practice law.

Letters of Recommendation

Applicants are strongly encouraged to submit at least two, but no more than four, letters of recommendation. Letters from current or former professors, professional colleagues, and/or supervisors who can attest to the applicant’s intellectual and professional attributes are most effective. Letters from friends, family members, and other such acquaintances are not advisable. Required (at least 2, but 4 encouraged) for the LLM Programs in US Legal Studies, International Legal Studies, Intellectual Property, and Environmental Law. Recommended for the Taxation and Estate Planning Programs. All letters of recommendation must be submitted by the recommender directly.

Law School Transcripts

Applicants must provide all undergraduate and graduate school transcripts. AT MINIMUM, APPLICANTS MUST POSSESS A JD, LLB, OR EQUIVALENT LAW DEGREE FROM A LAW SCHOOL OR UNIVERSITY BEFORE THE FIRST DAY OF NEW STUDENT ORIENTATION. Applicants are required to provide original, official transcripts or certified true copies of their academic record, whether from a U.S. institution or non-U.S. institution. These records must be in the original issuing language and come directly from the issuing academic institution. If that issuing language is not English, a certified English translation must accompany the record. If these records are included with the applicant’s submission, academic records should be in an official, sealed envelope from the institution. GGU Law will withdraw offers of admission from admitted students who cannot show proof of a conferred law degree.

Interview

Although an interview is not required, one may be scheduled upon request.

Curriculum

To earn the LLM in Taxation degree, students must complete 25 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.

LLM 317A

Tax Research – 1 unit(s)

LLM 318

Advanced Federal Income Taxation – 3 unit(s)

LLM 330

Property Transactions – 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)

And one of the following courses:

LLM 338

Tax Timing – 3 unit(s)

LLM 319

Federal Tax Procedure – 3 unit(s)

Note: LLM 318 may be waived by the program director if the student has successfully completed a J.D. level taxation course.

Choose 9 units from any of the following courses:

Corporate Courses

LLM 356

Choice of Entity – 3 unit(s)

LLM 333

Consolidated Return Regulations – 3 unit(s)

LLM 322B

Federal Income Taxation of Corporations and Shareholders II – 3 unit(s)

LLM 352A

Taxation of Electronic Commerce – 3 unit(s)

LLM 350D

Transfer Pricing – 3 unit(s)

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 337

Individual Retirement Plans and Distributions – 3 unit(s)

LLM 351

International Estate Planning – 1 unit(s)

LLM 323

Multistate Taxation of Individuals, Trusts and Estates – 3 unit(s)

International Tax Courses

LLM 350C

Income Tax Treaties – 3 unit(s)

LLM 350E

International Mergers, Acquisitions, and Joint Ventures – 3 unit(s)

LLM 321

Principles of International Taxation – 3 unit(s)

LLM 350A

Taxation of Foreign Persons with US Activities – 3 unit(s)

LLM 350B

Taxation of US Persons with Foreign Activities – 3 unit(s)

State and Local Tax Courses

LLM 315

Multistate Taxation of Business Entities (Other States) – 3 unit(s)

LLM 320

Multistate Taxation of California Business Entities – 3 unit(s)

LLM 347

State Sales & Use Tax – 3 unit(s)

LLM 332

State Tax Research, Practice, and Procedure – 3 unit(s)

LLM 306B

Pro Bono Tax Clinic: Sales & Use Tax – 1-3 unit(s)

LLM 306A

Pro Bono Tax Clinic: State Income Tax – 1-3 unit(s)

Other Tax Electives

LLM 319

Federal Tax Procedure – 3 unit(s)

LLM 342

Tax Litigation – 2 unit(s)

LLM 340

Taxation, Politics & the Law – 2 unit(s)

Additional Tax Elective courses as identified in the course schedule.

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.

Dual LLM

Students may earn both an LLM in Taxation and an LLM in Estate Planning by completing only 36 units. To do so, the student must complete the required courses for each degree and the remaining units may be fulfilled from electives.

Certificate in Estate Planning Law

LLM in Taxation students have the opportunity to complete a certificate in Estate Planning along with their degree.

The Estate Planning Certificate is awarded to those students who complete the following required 12 units:

LLM 300A

Professional Responsibility for Trust & Estate Practice – 2 unit(s)

LLM 317A

Tax Research – 1 unit(s)

LLM 334

Estate Planning I – 3 unit(s)

LLM 334A

Estate Planning II – 2 unit(s)

LLM 345

Trust Administration – 2 unit(s)

And one of the following:

LLM 334C

Probate Procedure – 3 unit(s)

LLM 337

Individual Retirement Plans and Distributions – 3 unit(s)

To obtain both the LLM in Taxation and the Estate Planning Certificate, LLM students must complete the 12 units listed above in addition to the required LLM degree program courses.

Learning Outcomes

Students graduating from the LLM Program will be able to demonstrate that they understand the legal rules, principles, and theories in the respective field of substantive and procedural law.
Students graduating from the LLM Program will be able to demonstrate that they can apply the legal rules, principles, and theories in the respective field of substantive and procedural law in order to resolve legal problems and provide advice for prospective clients.
Students graduating from the LLM Program will be able to demonstrate that they can clearly and effectively communicate in a professional legal setting within the respective field of law.
Students graduating from the LLM Program will be able to succeed in the respective field of law.

J-1 Visiting Scholar Program

GGU Law’s J-1 Visiting Scholar Program is intended to provide foreign nationals with opportunities to participate in educational and cultural programs in the United States and return home to share their experiences. It is also intended to encourage Americans to participate in educational and cultural programs in other countries.

Application Requirements

In addition to the application requirements listed above we recommend that LLM and SJD applicants from other nations bring with them an extra copy of their official transcripts of undergraduate and law studies as well as any official documents they have received from the courts or bar associations of their home country indicating that they have been admitted to practice law in that country. Students planning to prepare for a bar examination may need a transcript evaluation by an independent agency. This evaluation can be completed after students arrive to begin the LLM or SJD programs.

English Proficiency

Applicants who received their degrees outside the United States must satisfy the Admissions Committee of the proficiency of their English language abilities. An official TOEFL score report sent directly from the Education Testing Service (ETS) to the appropriate program at GGU Law satisfies this requirement. Visit the TOEFL Website.

The TOEFL Institution Code for Golden Gate University is 4329
The TOEFL Department Code for the School of Law is 03

Applicants must receive a minimum TOEFL score of 580 Paper-based test (PBT), or 92 Internet-based test (iBT) for the LLM (Master of Laws) Programs in U.S. Legal Studies, International Legal Studies, Environmental Law, Intellectual Property Law, and Taxation, and the SJD (Doctorate) Program in International Legal Studies.

TOEFL Practice Online is a community for test takers preparing for the next generation TOEFL test, or anyone wishing to improve their academic English skills. This is the ONLY website that has official test material from the new TOEFL test that will assess these language skills: Listening, Writing, Reading, Speaking. By becoming a member you can access helpful information, discussion boards, sample responses from a speaking test, and purchase a practice test and practice questions. TOEFL Practice Online Website.

GGU Law accepts International English Language Testing (IELTS) scores. Students need about Level 6.5 to be admitted to the LLM (Master of Laws) Programs and the SJD (Doctorate) Program in International Legal Studies.

Proficiency may be demonstrated with either the TOEFL, IELTS, interview with Program Director, or waived for the exceptions.