Degree Programs: Master of Laws (LLM) in Taxation

The LL.M. Taxation program, now in its fourth decade and with a network of over a thousand graduates, is the only program with such deep roots in the northern California taxation and estate planning communities, and one of the few statewide. It has consistently been recognized as among the top graduate tax programs nationally for training in taxation, estate planning, and elder care.

PROGRAM HIGHLIGHTS

Perfected Program; Experienced Mentors: Over three decades of enhancing the profession with successful tax and estate planning attorneys. 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: Ranked among the top 10 LLM programs nationwide by Tax Talent, a national network of tax employers and tax professionals. Consistently listed in The Recorder’s “Best LLM Programs in California.”

Flexibility: Transfer 12 qualifying units from other ABA-accredited JD or LLM programs. Graduate in one semester with transfer credits. Earn a Certificate in Estate Planning as part of the 24-unit degree requirement. Rolling admissions for fall, spring and summer.

Focus: Select the perfect focus area for your practice: Business Taxation; Transfer Pricing and Taxation of Technology; Trusts, Estates and Probate; Tax Controversies and Litigation; International Taxation; Employee Benefits.

Scholarships & Financial Aid: Scholarships and financial aid based on merit and need are available for qualified candidates. Tuition is competitive at $1,445 per unit. Contact our office to learn more.

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.

CURRICULUM

REQUIRED COURSES - 13 UNITS

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


ESTATE PLANNING CERTIFICATE

Students may earn both the LLM in Tax and the Estate Planning Certificate, or a student may choose the Certificate only. The Estate Planning Certificate is awarded to those students who complete 12 units of instruction in the LLM Tax Program, 11 of which are required courses.

Required Courses:
  • Estate & Gift Tax (3 units)
  • Estate Planning (3 units)
  • Income Tax of Trusts & Estates (2 units)
  • California Probate Procedure I (2 units)
  • California Probate Procedure II (1 unit)


ELECTIVE COURSES - 11 UNITS

  • Advanced Estate Planning
  • Bankruptcy Taxation
  • California Property Tax
  • Comparative International Tax
  • Directed Study in Taxation
  • 401(k) Plans - Tax & ERISA Issues
  • Estate & Gift Taxation
  • Estate Planning
  • Estate Planning Externship
  • Estate Planning Lab
  • Estate Planning for the Blended Family
  • Executive Compensation
  • Federal Income Taxation of LLC and S Corps
  • Income Taxation of Trusts & Estates
  • International Taxation I & II
  • DOJ/IRS Internship
  • Probate Court Externship
  • Marital Taxation
  • Multinational Estate Planning
  • Partnership Taxation
  • California Probate Procedure I & II
  • Real Estate Taxation
  • Tax Aspects of Charitable Giving
  • Tax Exempt Organizations
  • Tax Fieldwork
  • Pro Bono Tax Clinic
  • Tax Litigation
  • Tax Policy
  • Tax Research
  • Taxation of Mergers & Acquisitions
  • Thesis
  • Transfer Pricing I & II
  • Mediating Trust & Estates Disputes
  • Generation Skipping Transfer Tax & Special Valuation Rules

MORE INFORMATION