Degree Programs: Master of Laws (LLM) in Taxation

The LLM Taxation program is now in its fourth decade, boasting a network of more than one thousand graduates.

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.

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

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."

Flexibility

Transfer 12 qualifying units from ABA-accredited JD or other LLM Tax 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 highly competitive at $1,500 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

To earn the LLM in taxation degree, students must complete 24 units. Classes are offered 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.

 

TOTAL UNITS -- 24

REQUIRED COURSES -- 17 UNITS

  • LLM 330 - Characterization of Income and Expenditures (3 units)
  • LLM 338 - Timing of Income and Expenditures (2 units)
  • LLM 322A - Corporate Taxation (3 units)
  • LLM 319 - Federal Tax Procedure (3 units)
  • LLM 300 - Professional Responsibility for Tax Practitioners (2 units)
  • LLM 317A - Tax Research (1 unit)
 
Plus one of:
  • LLM 328 - Partnerships in Tax (3 units)
  • LLM 326 - Real Estate Tax (3 units)
  • LLM 321 - International Tax I & II (3 units)

 

ELECTIVE COURSES -- 7 UNITS

  • LLM 340A - 401(k) Plans – Tax and ERISA Issues
  • LLM 334A - Advanced Estate Planning
  • LLM 340B - 401(k) Plans II – Tax and ERISA Issues
  • LLM 334I - Combating Financial Elder Abuse
  • LLM 346W - Bankruptcy Tax
  • LLM 334G - Court Ordered Estate Planning
  • LLM 348B - CA Property Tax
  • LLM 334B - Estate Planning for the Blended Family
  • LLM 301A - Comparative International Tax
  • LLM 334L - Estate Planning Lab
  • LLM 335 - Executive Compensation
  • LLM 300B - Estate Planning Practice Management
  • LLM 346H - Taxation of LLC’s and S-Corps
  • LLM 334H - Litigating in Probate Court
  • LLM 319A - FATCA
  • LLM 351 - Multinational Estate Planning
  • LLM 368 - State and Local Tax
  • LLM 325A - Tax Aspects of Charitable Giving
  • LLM 331 - Tax Exempt Organizations
  • LLM 317A - Tax Research
  • LLM 397 - Tax Fieldwork
  • LLM 322A - Corporate Tax
  • LLM 341D - Tax Litigation
  • LLM 339A - Taxation of Mergers and Acquisitions
  • LLM 340 - Taxation, Politics & the Law
  • LLM 319 - Federal Tax Procedure
  • LLM 321D - Transfer Pricing I
  • LLM 328 - Partnership Tax LLM 321F Transfer Pricing II
  • LLM 347C - Value Added Tax
  • LLM 326 - Real Estate Tax
  • LLM 321 - International Tax
  • LLM 399 - Directed Study
  • LLM 307 - DOJ Internship
  • LLM 309 - IRS Internship
  • LLM 306C - IRS Litigation Clinic
  • LLM 306 - Pro Bono Tax Clinic
  • LLM 397I - Low Income Taxpayer Clinic
  • LLM 324 - GSTT
  • LLM 312 - Estate Planning Externship
  • LLM 393 - Probate Court Externship
 

EARN BOTH LLM IN ESTATE PLANNING & LLM IN TAXATION

Students may earn both an LLM in Estate Planning, Trust, and Probate and an LLM in Taxation by completing only 34 units. To do so the student must complete the 17 units of required courses for each degree for the school year (Fall thru Summer) in which the student is enrolled in each program.

 

CERTIFICATE IN ESTATE PLANNING

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 14 units from the courses listed below.

Required Courses:
  • LLM 330E - Income Taxation for Estate Planners (1 unit)
  • LLM 325 - Estate & Gift Tax (3 units)
  • LLM 334 - Estate Planning (3 units)
  • LLM 344 - Income Tax of Trusts & Estates (2 units)
  • LLM 334E - California Probate Procedure (3 units)
  • LLM 300A - Professional Responsibility for Trust and Estate Practice (2 units)

MORE INFORMATION