Course Catalog

Golden Gate University offers degree and certificate programs at three teaching centers and online.

NUMBER COURSE TITLE
LLM 300A
Professional Responsibility for Trust & Estate Practice

2 Unit(s)

This class concentrates on the ethical and practical considerations that an estate planning and probate attorney faces in his or her day-to-day practice. Focus is given to client meetings/interactions, including potential pitfalls when representing multiple clients and generations and clients with diminished capacity. This class pays particular attention to scope of representation, conflicts of interest, confidentiality, attorney-client privilege, work-product, and setting reasonable fees. The class is practice based and very interactive.

LLM 300B
Estate Planning Practice Management

1 Unit(s)

This course focuses on practical and tangible ways to achieve and build a successful estate planning practice. In this course, students will be exposed to "day to day" operations and tools for setting-up the infrastructure to help attain such a practice (e.g. effective marketing, social media, workshops, etc.). The "psychology" behind growing one's practice and implementation of specific tangible methods shall also be shared and discussed. The course shall be interactive and student participation is required through the use of instructional exercises and role-plays. (Offered through the LLM in Taxation and Estate Planning programs. JD students seeking to enroll must obtain the approval of the program director.)

LLM 306A
Pro Bono Tax Clinic: State Income Tax

13 Unit(s)

Under supervision of an attorney from the California Franchise Tax Board's Taxpayer Rights Advocate Office, students assist taxpayers with state income tax disputes against the state of California. Students receive legal practice skills training, including gathering and identifying evidence, drafting legal briefs, and representing clients/taxpayers in negotiations with the Franchise Tax Board and at oral hearings. This course is graded on a Credit/No Credit basis and is offered through the LLM in Taxation Program. Program Director approval is required for all students seeking to register. Cross-listed with and equivalent to TA 306A.

View Course Sections: Spring 2023 , Fall 2022

LLM 306B
Pro Bono Tax Clinic: Sales & Use Tax

13 Unit(s)

The Sales and Use Tax Clinic is a hands-on clinic where students will gain real world experience, allowing them to apply what they are learning in the classroom to actual client cases. Under the supervision of an attorney, students will represent actual clients who are appealing Sales and Use Tax assessments issued by the California Department of Tax and Fee Administration (CDTFA). Students will have the opportunity to gain practical legal skills including: client interview and counseling, gathering evidence, preparing legal briefs, performing case strategy, as well as negotiating with auditors and settlement attorneys from the CDTFA. Furthermore, when necessary, students will have the opportunity to represent clients in a litigation setting. And although the cases involve tax issues, students do not need to be focused on tax law to participate. This course is graded on a Credit/No Credit basis and is offered through the LLM in Taxation Program. Program Director approval is required for all students seeking to register. Cross-listed with and equivalent to TA 306B.

LLM 312
Estate Planning Externship

13 Unit(s)

The Estate Planning Externship is a course, providing students with the opportunity to assist estate planning law firms and practitioners while obtaining hands-on, practical experience working on estate plans, conservatorships, trust and probate administrations. The course consists of two components: class and field work. The instructors are estate planning attorneys. The class will meet approximately every other week, to discuss substantive questions and practical hurdles, arising from their field work. Students are required to maintain and share journals, chronicling their weekly experiences, questions, and concerns. The class culminates with a paper/presentation. In the field component, each student is placed with an estate planning law firm or with a practitioner in the greater San Francisco Bay Area and shall complete 90 hours (2 units) or 135 hours (3 units) of field work over the span of the 15 week semester. The field work involves working on active cases in the areas of estate planning, conservatorships, trust and probate administrations. Prerequisites for LLM students: None. Prerequisites for JD students: Wills & Trusts. This course is graded on a Credit/No Credit basis and offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director. This course counts toward completion of the Experiential Learning Requirement for JD students.

View Course Sections: Spring 2023 , Fall 2022

LLM 315
Multistate Taxation of Business Entities (other States)

3 Unit(s)

Analyzes the tax treatment, tax problems and tax-planning techniques of corporations and flow through entities engaged in multistate activities. The course is structured as a survey course and will cover the rules and regulations in multiple states. Students will be able to request coverage of specific states that are of interest to them in their practice. Topics include: Constitutional limitations on states' ability to tax multistate corporations and flow through entities, new developments in state doing business standard, state tax treatment of S corporations, partnerships and LLCs, computation of taxable income, business vs. nonbusiness income, formula apportionment,ary taxation, combined reporting, consolidated returns and water's-edge elections. Case studies are used to illustrate concepts. Cross-listed with and equivalent to TA 315. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 317A and LLM 330.

View Course Sections: Fall 2022

LLM 317A
Tax Research

1 Unit(s)

This course acquaints students with resources available for tax research, including legislative processes, the Internal Revenue Code, judicial and administrative interpretations, reference services, and electronic research. (Offered through the LLM in Taxation and Estate Planning programs. JD students seeking to enroll must obtain the approval of the program director.)

View Course Sections: Spring 2023 , Fall 2022

LLM 318
Advanced Federal Income Taxation

3 Unit(s)

Examines the basics of federal income taxation with emphasis on statutory materials; special attention to problems of individual taxpayers and specific rules regarding gross income, adjusted gross income, taxable income, deductions, exemptions and credits. Students are required to take this course as one of the first two advanced graduate seminars in taxation. Cross-listed with and equivalent to TA 318. (JD students seeking to enroll must obtain the approval of the program director.) Corequisite: LLM 317A.

View Course Sections: Spring 2023 , Fall 2022

LLM 319
Federal Tax Procedure

3 Unit(s)

A survey course in the procedural aspects of dealings between taxpayers and their representatives on the one hand and the Internal Revenue Service, IRS Office of Professional Responsibility, the Office of the Chief Counsel for the Internal Revenue Service, and the Tax Division of the Department of Justice on the other hand. It will assist you to understand and prepare to handle practical issues involving your and your clients' or employer's duties, powers, responsibilities, liabilities, privileges, and ethical obligations arising in federal tax practice, including access to information; IRS examinations and appeals; deficiency assessments; interest on underpayments and overpayments; penalties (civil and criminal) against taxpayers, their representatives, and their tax return preparers; statutes of limitations on assessment and collection of taxes and penalties and criminal tax prosecutions; and refund and collection of federal income, estate and gift taxes. Cross-listed with and equivalent to TA 319. (JD students seeking to enroll must obtain the approval of the program director.)

View Course Sections: Spring 2023 , Fall 2022

LLM 320
Multistate Taxation of California Business Entities

3 Unit(s)

Analyzes the tax treatment, tax problems and tax-planning techniques of corporations and flow through entities engaged in multistate activities. Emphasis is on California law and how it applies to businesses organized or doing business in the state. Topics include: Constitutional limitations on states' ability to tax multistate corporations and flow through entities, new developments in California doing business standard, California tax treatment of S corporations, partnerships and LLCs, computation of income, business vs. nonbusiness income, formula apportionment, unitary taxation, combined reports, consolidated returns and water's-edge elections. Case studies are used to illustrate concepts. Cross-listed with and equivalent to TA 320. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 317A and LLM 330.

LLM 321
Principles of International Taxation

3 Unit(s)

Presents a broad survey of the rules of US income taxation regarding international transactions. Covers both in-bound transactions - the treatment of non-resident aliens and foreign corporations investing and/or doing business in theed States, as well as out-bound transactions - the treatment of US citizens and residents investing and/or doing business outside the US. Cross-listed with and equivalent to TA 321. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 317A and LLM 330.

View Course Sections: Spring 2023 , Fall 2022

LLM 322
International Trade Law and Dispute Resolution

3 Unit(s)

This course will provide students with an introduction to the main multilateral and international rules and regulations governing international trade in goods and services. It will provide students with a brief introduction to principles of International Law with an emphasis on the concept of sovereignty and the principles of Treaty Law. It will introduce students to the World Trade Organization ("WTO") and then provide an in-depth look at the international trade agreements such as The General Agreement on Tariffs and Trade ("GATT"). The course will also give students an appreciation of how the WTO functions to enforce those rules and regulations through a formal dispute resolution system by actively participating in simulated trade-dispute scenarios using real-world WTO cases. Students will acquire knowledge on how the WTO resolves trade disputes between states by analyzing past and current trade disputes to determine whether a state's actions are/were consistent with its obligations under the WTO Agreement. trade and investment. The course is based on the lecture and case-study methods and will be participative in design. It is intended to provide students with the opportunity to develop a marketable skill-set: analyzing international trade disputes. This course counts toward completion of the Upper-Division Writing Requirement as a practice-based writing course.

LLM 322A
Federal Income Taxation of Corporations and Shareholders I

3 Unit(s)

Analyzes tax treatment, tax problems and tax planning techniques involving transactions between corporations and their shareholders: transfers to corporation; capital structure; dividends and other distributions; stock redemptions and liquidations; stock dividends and preferred stock bailouts; and introduction to S corporations. Cross-listed with and equivalent to TA 322A. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 330.

View Course Sections: Spring 2023 , Fall 2022

LLM 322B
Federal Income Taxation of Corporations And Shareholders II

3 Unit(s)

Covers specific issues of operating in corporate form: corporate reorganizations and divisions; carryovers of tax attributes; limitations on carryovers. Cross-listed with and equivalent to TA 322B. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 322A.

LLM 322C
Import and Export Regulations and Compliance

3 Unit(s)

This course will be conducted using the lecture and case-study methods to provide participants with instruction in the core trade law compliance disciplines: International Business Document Requirements, Compliance with Import Regulations and Procedures, and Compliance with Export Regulations and Procedures. It will also provide participants with practical, hands-on training in dealing with real-world problems or simulations that give them the opportunity to apply what they have learned in the classroom to an actual import or export problem and thereby reinforce what they have learned during the instruction period(s). It will provide participants with a marketable skill-set that is increasingly in demand to meet a growing need for professionals who possess the requisite background and skill-set to guide corporations and government agencies through the myriad of laws and regulations dealing with international and domestic trade law compliance. In addition to learning and applying practical skills, participants will be able to participate in long-term research and writing projects to support demands from industry and government for analyses of trade compliance issues. This course counts toward completion of the JD Upper Division Writing Requirement.

LLM 323
Multistate Taxation of Individuals, Trusts and Estates

3 Unit(s)

Covers the state tax structure applied to individuals, which includes in-depth coverage of issues related to residency and sourcing of income of nonresidents. Also explores the rules in multiple states and analyzes the constitutional limitations on the state's ability to extend its tax system to nonresidents. Covers state sourcing rules that apply to nonresident partners, shareholders and LLC members. The course will also examine issues related to telecommuting and the mobile work force. Also analyzed are the issue of conformity to federal law in light of massive nonconformity by most of the states; tax incentives offered by the states to encourage job growth; and specialized topics such as state taxation of estates, trusts and their beneficiaries, accounting periods and methods and state taxation of taxable and nontaxable sales and exchanges. Cross-listed with and equivalent to TA 323. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 330.

View Course Sections: Spring 2023

LLM 325
Estate and Gift Taxation

3 Unit(s)

Covers federal estate, gift and generation-skipping transfer taxes; preparation of the federal estate tax return and federal gift tax return. Cross-listed with and equivalent to TA 325. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 317A and LLM 330.

View Course Sections: Fall 2022

LLM 325A
Tax Aspects of Charitable Giving

1 Unit(s)

This course will provide an in-depth analysis of income, estate, and gift tax issues arising in the context of gifts to charity. Basic rules of charitable giving, including analysis of contributions that will and will not give rise to tax benefits, permissible beneficiaries, limitations based on adjusted gross income and other considerations, valuation and substantiation will be presented. In addition, charitable giving techniques will be discussed, including charitable lead trusts, charitable remainder trusts, and bargain sales. Specific giving situations relevant to estate planning will also be covered. Recommended: Estate and Gift Taxation. (Offered through the LLM in Taxation and Estate Planning programs. JD students seeking to enroll must obtain the approval of the program director.)

LLM 328
Federal Income Taxation of Partners and Partnerships

3 Unit(s)

Analyzes tax problems of the organization and operation of partnerships including the treatment of partnership distributions, withdrawal of a partner during his/her lifetime, dissolution of the partnership, sales or exchanges of partnership interests. Cross-listed with and equivalent to TA 328. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 330.

View Course Sections: Spring 2023 , Fall 2022

LLM 330
Property Transactions

3 Unit(s)

Analyzes federal income taxation of property transactions, including definition and mechanics of property transactions, definition of capital assets, nonrecognition property transactions, including I.R.C. Sections 121, 1031 and 1033; examination of the at risk and passive loss rules. Cross-listed with and equivalent to TA 330. (JD students seeking to enroll must obtain the approval of the program director.) Corequisites: LLM 318 and LLM 317A.

View Course Sections: Spring 2023 , Fall 2022

LLM 330A
Federal Income Taxation

3 Unit(s)

This course examines the fundamental concepts of federal income taxation, including gross income, business and investment deductions, personal exemptions, and the mechanics of capital transactions. Cross-listed with and equivalent to LAW 838B. JD students should register for LAW 838B.

LLM 332
State Tax Research, Practice, and Procedure

3 Unit(s)

Covers the state tax structure applied to all taxpayers, as well as various sources of law in California (and other states). Also covers resources available to locate state tax law on various matters. Examines state tax practice, states that require registration to prepare tax returns and that regulate tax return preparers. Discusses state ethical procedures and rules dealing with such issues as client confidentiality, privileged communication, malpractice and the unauthorized practice of law. Also covers state tax procedure including constitutional authority to tax, limitations on imposing taxes (versus fees) and administrative provisions governing rulemaking. Examines state filing requirements, estimated tax payments and amended returns. Discusses statute of limitations and the audit process, as well as unique state penalties and reporting requirements. Cross-listed with and equivalent to TA 332. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 330.

LLM 333
Consolidated Return Regulations

3 Unit(s)

Explores the consolidated tax return regulations, including their conceptual framework, authority and history; eligibility to file; computation of consolidated and separate taxable income; intercompany transactions, attribute limitation rules; consolidated basis adjustments, ELA's, and the unified loss rules. An emphasis will be placed on how these rules impact acquisition planning. Cross-listed with and equivalent to TA 333. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 322A.

View Course Sections: Fall 2022

LLM 334
Estate Planning I

3 Unit(s)

Examines selected topics in estate planning, including general legal principles relating to estate planning, including a review of relevant, legal documents; lifetime gifting, including utilization of the annual exclusion and alternative forms of wealth transfer; marital deduction planning, including quantifying the deduction through partial QTIP elections, utilization of the TPT credit, and the use of formula clauses; gifts to charity, including the use of both outright and split-interest gifts; the use of life insurance in estate planning; planning for generation skipping transfers; advising elderly clients; and post mortem planning. Cross-listed with and equivalent to TA 334. (JD students seeking to enroll must obtain the approval of the program director.) Recommended prerequisite:®LLM 325.

View Course Sections: Spring 2023 , Fall 2022

LLM 334A
Estate Planning II

2 Unit(s)

This course takes a comprehensive and detailed look into issues such as charitable organizations, valuation discounts, domestic partnerships, family limited partnerships, guardianships and conservatorships, trust and estate litigation, representing high net worth clients, irrevocable trusts, and law office management. (Offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 334.

LLM 334B
Estate Planning for the Blended Family

1 Unit(s)

For estate planners representing blended families such as second marriages, same sex relationships, and families with difficult children, this one-unit course will explore and analyze technical and tax issues surrounding the marital deduction, discretionary trust distributions, retirement plan distributions, community property characterization, tax allocation and payment planning, post mortem planning, death versus divorce and the individual psychologies of the parties. This course will also address ethical conflicts and dissect some "typical" estate planning documents to show drafting modifications appropriate for the blended family. (Offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director.)

LLM 334C
Probate Procedure

3 Unit(s)

The course will cover the types of proceedings within the Probate Departments of the California courts. Students will learn how to handle post death transfers that do not need probate administration, including summary administration and non-probate transfers. All aspects of estate and trust administrations will be studied. In addition, the most common probate protective proceedings involving elders, minors , and the disabled members of society will be covered, including conservatorships, guardianships, special needs trusts, and powers of attorney. Students will learn best practices guides and techniques. (Offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director.)

LLM 334D
Mediating Trust & Estate Disputes

2 Unit(s)

Trust and estate practice is filled with actual and potential conflicts among close and distant family members and other interested persons. Effectively identifying and addressing these unique types and causes of conflicts are essential to a successful trust and estate practice. This course will enable the practitioner to sharpen his/her existing skills in dealing with these conflicts and disputes and equip the practitioner with new tools and methods for creative non-adversarial resolution. The students will learn by using real case scenarios in an interactive classroom setting that includes dispute resolution role-play. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director. This course meets the Experiential Learning requirement for JD students.)

LLM 334I
Combatting Financial Elder Abuse

1 Unit(s)

This course explores the California laws that seek to protect the elderly from financial abuse and those which remedy abuse that has occurred. The student will receive a 400 page workbook, written by the professor, gratis. The workbook contains all relevant code sections and numerous case studies. Further, in this dynamic five week course students will learn how to draft: a legal memorandum evaluating the capacity of an elder; an elder abuse petition and memorandum of points and authorities; and trust provisions which seek to protect elderly clients. In addition, a social worker from Adult Protective Services and a professional fiduciary will make presentations to the class.

View Course Sections: Fall 2022

LLM 334J
Drafting Estate Plans

1 Unit(s)

Students will have the opportunity to draft simple wills and the operative provisions of simple trusts (without significant tax implications), culminating in a basic estate plan. Students will engage in drafting based on written materials, and also based on information elicited from client interviews.

View Course Sections: Fall 2022

LLM 337
Individual Retirement Plans and Distributions

3 Unit(s)

Presents a discussion and analysis of the estate, income and excise tax treatment of retirement plans, SEPS and IRAs, including various methods of distribution at age 70 1/2, naming of individuals or trusts as beneficiaries, marital deduction and non-citizen spouse issues, comparison of deferral and payment of benefits during life, and after death, with emphasis on actual case studies and examples of the interplay between estate and income tax consequences of retirement plans and IRAs. Cross-listed with and equivalent to TA 337. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 317A and LLM 330.

View Course Sections: Fall 2022

LLM 338
Tax Timing

3 Unit(s)

Examines issues related to the allocation of items of income and deduction to the proper taxable year, including adoption of tax year end; definition of method of accounting; the annual accounting concept; cash, accrual and installment methods of accounting; time value of money; and the Uniform Capitalization Rules. Cross-listed with and equivalent to TA 338. (JD students seeking to enroll must obtain the approval of the program director.) Corequisite(s): LLM 318 and LLM 317A.

View Course Sections: Spring 2023 , Fall 2022

LLM 340
Taxation, Politics & the Law

2 Unit(s)

This course discusses taxation policy in the United States and the making of federal tax legislation. It will particularly focus on the 2017 Tax Cuts and Jobs Act to examine the political factors that influence federal tax policy, addressing such topics as how the political parties aligned for and against the tax proposals and why, the implications of the new law on both individual and corporate taxpayers, whether the 2017 act actually represents tax "reform," and how has the legislative process that produced the Act has changed over the last 40 years. We will also address the effects of the 2017 Act for tax practitioners in the near and long term.

LLM 342
Tax Litigation

2 Unit(s)

After analyzing litigation procedures and rules, students apply them to model cases through pleadings, discovery, pretrial motions, settlement conferences, stipulations, trial strategies, briefs and memoranda, oral arguments, evidentiary hearings. Cross-listed with and equivalent to TA 342. (JD students seeking to enroll must obtain the approval of the program director.) Corequisites: LLM 319.

LLM 344
Federal Income Taxation of Trusts and Estates

3 Unit(s)

Analyzes taxation of trusts and estates and their creators, beneficiaries and fiduciaries, including computation of distributable net income and taxable net income, taxation of simple and complex trusts, operation of "throwback" rules, computation of income in respect of a decedent, preparation of the last return for a decedent and the returns of trusts and estates from inception through termination. Cross-listed with and equivalent to TA 344. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 317A and LLM 330.

View Course Sections: Spring 2023

LLM 345
Trust Administration

1 Unit(s)

This course will provide students with highly practical guidance on the administration of irrevocable trusts. Beginning with the process of post-death administration and continuing through topics such as making discretionary distributions, the basics of trust accounting, and investing trust assets. Additional topics will include the duties and responsibilities of the trustee, trustee suitability, trust situs and the role of a trust protector. The course will draw heavily from real-life case studies.

LLM 347
State Sales & Use Tax

3 Unit(s)

Sales, use, excise, and gross receipts taxes are forms of indirect taxes that states and localities use to generate income. This course analyzes the constitutional and governmental limitations on a state's ability to impose a tax on the sale of goods and services. Topics covered include marketplace facilitators, state compliance burden and procedures, economic nexus rules, interstate purchases and sales, leasing, construction, and technology transfers. Cross-listed with and equivalent to TA 347. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 317A and LLM 330.

LLM 350
Introduction to the US Legal System

2 Unit(s)

Students study the US legal system, including the structure of the court system, binding and persuasive precedent, and how to read cases. They study the substantive law, in survey form, of Constitutional Law, Torts, Contracts, and Civil Procedure. They learn basic legal terminology and principles of the common law as well as statutory analysis. They complete four written assignments: a case brief, an IRAC exercise, an outline; and a memorandum of law. They also take a final essay exam. This course is open to LLM and SJD students whose first law degree is from a non-US Law School.

View Course Sections: Spring 2023 , Fall 2022

LLM 350A
Taxation of Foreign Persons With US Activities

3 Unit(s)

Examines business and investment transactions by nonresident alien individuals and foreign corporations earning income in theed State (inbound transactions) including: residence for income taxation, sources of income, sources and allocation of deductions, US taxation of passive income by nonresident aliens and foreign corporations, the branch profit tax and gains of foreign taxpayers from the sale of US Real Property. Cross-listed with and equivalent to TA 350A. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 321.

View Course Sections: Fall 2022

LLM 350B
Taxation of US Persons with Foreign Activities

3 Unit(s)

Covers US taxation of foreign operations by US individuals and corporations including an in-depth analysis of the foreign tax credit, controlled foreign corporations, passive foreign investment companies, foreign sales corporations and foreign currency transactions. Cross-listed with and equivalent to TA 350B. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 321.

View Course Sections: Spring 2023

LLM 350C
Income Tax Treaties

3 Unit(s)

Focuses on the role, function and uses of income tax treaties. Examines the general aspects of treaties (policy, legal authority and negotiation), the interpretation of treaties, and a detailed examination of the terms of the US Model Income Tax Convention, the OECD Model Tax Convention, the United Nations Model Double Tax Convention between Developed and Developing Countries, as well as selected provisions of current United States treaties in force. Topics include: taxation of investment income (i.e. interest, dividends and capital gains), taxation of license fees and royalties, treaty shopping; limitation of benefits, permanent establishment; taxation of the income of natural persons (i.e. personal services), allocation of income between related parties, non-discrimination toward foreigners and recent treaty developments. Cross-listed with and equivalent to TA 350C. (JD students seeking to enroll must obtain the approval of the program director.)

LLM 350D
Transfer Pricing

3 Unit(s)

Provides an in-depth coverage of intercompany pricing rules, including intercompany sales, loans, services, leasing, and transfers of intangibles. Discussion of intercompany sales cases, as well as the treatment of intercompany loans under the imputed interest and below market loan provisions. Examination of advance pricing agreements and relevant treaty provisions. Cross-listed with and equivalent to TA 350D. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 321.

LLM 351
International Estate Planning

1 Unit(s)

This course addresses estate, inheritance, gift, and income taxation of trusts and estates as they relate to U.S. citizens living abroad, foreign nationals in the United States, and nonresident aliens. Analysis includes comparative law, estate and gift tax treaties, conflicts of law, and choice of law in selected jurisdictions. Recommended: Income Taxation of Trusts & Estates; International Taxation. (Offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director.)

LLM 352
Comparative Legal Systems

3 Unit(s)

This global approach to the study of legal systems in various parts of the world is designed to enable students to recognize and analyze legal problems that might confront lawyers dealing with matters involving application of foreign law. The course focuses on the fundamental historical, institutional, and procedural differences between the common law and the civil law systems, with an emphasis on the code systems of continental Europe, and on their use as models for law reform in developing countries. References are also made to legal systems based on religious principles or socialist legal principles.

LLM 352A
Taxation of Electronic Commerce

3 Unit(s)

Provides a comprehensive examination of the tax issues confronted by companies engaged in electronic commerce, with special attention to remote sellers. Areas of taxation studied include state sales tax, state income tax, cross-border (international) transactions, tax accounting for web site development costs, acquisitions and dispositions of web-based businesses, valuation issues and tax compliance associated with e-commerce. The course emphasizes six unique aspects of e-commerce taxation, including: worldwide reach of web sites, anonymous transactions, digital products, remote operation of a web server, intangible assets in web sites, and fast-changing rules. Cross-listed with and equivalent to TA 352. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 317A, LLM 322A, and LLM 330.

LLM 352B
Chinese Legal Systems and Governance

2 Unit(s)

China is the most populous nation today; the rapid pace of development of its legal system in the last few decades is an extraordinary phenomenon in the world's legal history. Chinese socialist legal system, in parallel with the Common Law and the Civil Law, is one of the major legal systems in the world. It has its own uniqueness in legal traditions, culture, institutions and governance. This course is a good start for students who are interested in Chinese studies and would do research in this area in a comparative approach to enrich the International Legal Studies academia. In addition, it accommodates current or potential legal practitioners by equipping them with sound knowledge and understanding of China's legal systems and institutions, and how law is practiced in its political regime.

LLM 356
Choice of Entity

3 Unit(s)

Examines and compares the tax characteristics of business and investment entities. Explores the tax treatment, problems and planning techniques of formation and operation of entities, including effective tax rate, eligibility, election, revocation, termination and accounting rules. This is a highly recommended elective course. Cross-listed with and equivalent to TA 356. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 322A and LLM 328.

LLM 360
International Business Transactions

3 Unit(s)

This three (3) unit course will provide students with an introduction to the main multilateral and international rules, regimes and organizations governing international business transactions, international trade and international investment. By understanding the principles of international law and why States have established regimes and intergovernmental organizations and why States have adhered to these legal principles, students will gain a thorough appreciation of the important role these organizations, rules and regimes play in shaping and determining the flow of international business and investment. The students will acquire knowledge on how these regimes and organizations govern relations among States, how they function, the roles of member governments and secretariat officials, how decisions are made and their consequences and how disputes are resolved. As a result, students should be able to identify how and why an international organization or regime can contribute to the resolution of specific problems faced by governments, firms, or NGOs as a result of international trade and investment. The course will use a problem/case-study approach in dealing with legal issues arising in international commercial transactions, international trade, and international investment. Students will gain an appreciation for the intersection of conflicting national legal norms that must be negotiated in order to complete cross-border transactions. Students will also gain an awareness of the international treaties that provide the background for these transactions while becoming familiar with some of the documents that are typically used in international trade.

View Course Sections: Spring 2023

LLM 360A
International Investment Law

2 Unit(s)

This course examines the law regulating international investment, exploring the range of issues practitioners deal with, including different bodies and mechanisms set up for the settlement of investment disputes, as well as selected international instruments at regional, interregional, and multilateral levels.

View Course Sections: Fall 2022

LLM 360B
International Commercial Arbitration

2 Unit(s)

Given the internationalization of the business world, disputes, with increasing frequency, involve parties from different parts of the globe. The intent of this course, therefore, is to provide GGU students with an introduction to international commercial arbitration currently and foreseeably the dominant vehicle by which transnational commercial disputes are resolved. The course will provide a basic understanding of the legal underpinnings of arbitration as well as the key issues surrounding the assemblage of an arbitration agreement; the conduct of an arbitral proceeding and the enforcement issues confronting a successful commercial disputant.

LLM 360C
International Commercial Contracts

2 Unit(s)

This course puts the existing national and international solutions in a comparative perspective so as to work with the sources of such generally accepted principles. Special attention is given to the UNIDROIT Principles on International Commercial Contracts and the European Principles of Contract Law. It will discuss the general principles underpinning international contracts: contractual formation and negotiations, interpretation, transversal general principles, changed circumstances and hardship, agency, third parties, assignment, self-help and set-off. The course will also discuss the international contract practice and its interaction with the various applicable sources assessing the role of each factor influencing the contract (i.e. contractual regulation, national law and transnational sources) identifying the relevant legal problems of international contracts and the proposed solutions.

LLM 363
Taxation of Financial Instruments

3 Unit(s)

Examines the tax aspects of financial instruments, products, and transactions. Covers basic principles, including financial terminology, types of market participants, as well as the tax concepts of timing, character, and source. Addresses wash sales, constructive sales, short sale rules, straddles, market discount, original issue discount, Section 1256 and notional principal contract regulations. The course will be divided into three broad categories: Equity, Debt and Derivatives. Students will study the detailed rules regarding the tax treatment of financial instruments including stocks, bonds, options, forward contracts, futures contracts, convertible and contingent payment instruments, swaps and hybrid instruments. Cross-listed with and equivalent to TA 363. (JD students seeking to enroll must obtain the approval of the program director.) Prerequisite: LLM 317A and LLM 330.

LLM 364
International Human Rights Seminar

3 Unit(s)

This course begins with a brief historical introduction to the concept of international human rights and their antecedents. Selected international human rights instruments, including U.N. documents, regional instruments, U.S. reservations, U.S. legislation, and war crimes documents, are then examined in detail with appropriate classifications of human rights in accordance with their contents or substance and the chronological and generational stages of their development. This course counts toward the Upper Division Writing requirement.

LLM 364G
Gender, Children & International Law

2 Unit(s)

This seminar will examine key legal issues related to women and children within the international context and the relevant responses designed by international law. Each week we will look at current international issues such as gender discrimination, violence against women, women's violence, religious or traditional practices, including female genital cutting and forced child marriages, abortion, sex trafficking and prostitution, women in peace building, women's land and property rights, child labor, child soldiers as well as other war crimes affecting women and children in hostilities.

LLM 365
Employee Benefits and Compensation

3 Unit(s)

Offers an in-depth study of employee benefit and compensation plans and their regulation under the Internal Revenue Code of 1986, as amended (the Code), and the Employee Retirement Income Security Act of 1974 (ERISA). The course will be taught from a workbook, handbook and relevant cases. Students will work extensively with the Code and ERISA. Cross-listed with and equivalent to TA 365. (JD students seeking to enroll must obtain the approval of the program director.)

LLM 366
Public International Law

3 Unit(s)

This basic course introduces the progressive development of international law, which primarily regulates the relations between states but also governs the rights and obligations of subjects other than states, namely, international organizations and individuals. Sources of international law are examined. Substantive topics for study include jurisdiction, territories and responsibility of states, the law of treaties, and international liability of states for injurious consequences of acts not prohibited by international law.

View Course Sections: Fall 2022

LLM 366D
Transnational Courts

2 Unit(s)

The focus of this course is to examine the theory, law and practices of transnational courts. The rapid proliferation of these new international courts constitutes one of the most remarkable changes in international law. Although traditional international courts have served the regions well in the past, new regional integration agreements demand these new specialized courts to ensure uniformity, a predictable economic climate, and adherence to the rule of law. Factors such as increased cross-border movement of goods and services, financial interdependence, and instant communication necessitates familiarity with their various legal practices. Students will examine the expanding judicial roles these new international courts are called upon to play and their influence in reshaping states behavior. Students will also acquire knowledge of the institutional and procedural aspects of these courts, and assess their advantages and disadvantages.

LLM 370
Principles of International Law in Business Environments

3 Unit(s)

This course will introduce the foundational principles of international law and emerging innovations essential to understand contemporary international corporate/business and financial law practice. The course will begin by introducing students to key principles in international law such as sovereignty, international collaborations, and jurisdictional issues. Students will explore significant legal and institutional developments in the areas of human rights, environmental regulations, labor protections as they relate to the business environment. This course would also offer an insight into the functions of different dispute settlement mechanisms with special focus on international commercial arbitration.

LLM 370A
Tax and Estate Planning Review Writer

12 Unit(s)

Required of all Tax & Estate Planning Review members during their first year on the Journal (2 units/Fall, 1 unit/Spring). Over the course of the two semesters, each student will write a minimum of six case summaries and two blog posts. LLM/SJD students may either write the same number of case summaries as law students or petition to write a longer academic article, case note, or comment. In either case, LLM/SJD students must also write a minimum of two blog posts. During the Fall semester, 12 hours of mandatory seminar sessions will be scheduled. The total of 3 credits will be awarded at the end of the Spring term. Enrollment is limited to persons invited to join the Journal. Membership on the Journal is determined in two ways: by first-year grades or through a writing competition that is held during the summer after the first-year. This course is graded on a Credit/No Credit basis.

View Course Sections: Spring 2023 , Fall 2022

LLM 370B
Tax and Estate Planning Review Associate Editor

12 Unit(s)

Required of all Journal members who do not sit on the Board during their second year and beyond (2 units/Fall, 1 unit/Spring). In the Fall term, 12 hours of mandatory seminar sessions will be scheduled. During the course of the two semesters, each member will edit and cite check the work of various first year Journal members or work on selected articles from outside authors. Additionally, Associate Editors are required to author two blog posts over the course of two semesters. The total of 3 credits will be awarded at the end of the Spring term. This course is graded on a Credit/No Credit basis.

View Course Sections: Spring 2023 , Fall 2022

LLM 370C
Tax and Estate Planning Review Board

12 Unit(s)

Required of all Tax & Estate Planning Review Board members during the Fall and Spring terms. Outlines of the requisite responsibilities of the board members are found in the Journal's Bylaws. This course is graded on a Credit/No Credit basis.

View Course Sections: Spring 2023 , Fall 2022

LLM 371
International Business Transactions and Commercial Contracts

3 Unit(s)

This course begins with an introduction to the main multilateral and international rules, types of harmonization instruments, regimes and organizations governing international business transactions. By understanding the principles of international law and why state parties establish regimes and intergovernmental organizations, students will gain a thorough understating of them and the significance of their role in shaping and determining the flow of international business and investment globally. Students will learn how these regimes and organizations govern relations among businesses and function; challenges faced in the harmonization process (e.g., negotiations, consensus, costs, implementation, building capacity); decision-making processes and their consequences, and how disputes are resolved. The course also will introduce students to international commercial contract practice by examining each factor influencing contract formation, identifying common legal problems that arise in the negotiation of international contracts, and proposed solutions. Special attention will be given to the UNIDROIT Principles on International Commercial Contracts and Vienna Convention on International Sales of Goods. Finally, the course will examine fundamentals of the law regulating international secured finance, exploring the range of issues that practitioners of international business law encounter, as well as selected international instruments at regional, interregional, and multilateral levels.

LLM 372
Technology, Business & Law

3 Unit(s)

International business has traditionally been receptive to technological progress, but the advent of digital technologies has dramatically accelerated the speed of technological change. The aim of this course is to identify the legal challenges posed by digital innovation in international business, and to discuss, compare, and propose possible policy options and regulatory strategies to create an environment conducive to innovation, creativity, and social inclusiveness, without compromising protection of interests and rights. To this end, the course will introduce students to two generations of regional and international harmonization efforts to regulate the digital economy. The first generation of digital innovation produced rules on electronic commerce, electronic signatures, and other digital-business-related issues; these topics will be examined. Attention will then turn to the second generation of digital transformation affecting the economy and trade, namely the rise of an ecosystem of emerging and transformative technologies such as AI, IoT, DLT, big data, platforms, and virtual reality. Consideration will be given to many of the initiatives to define principles and rules for this second generation of digital transformation, such as rules for automated decision-making, liability rules for AI systems, rules for platforms, conceptualization and taxonomy of digital assets, conflict-of-law-rules for DLT models, and principles for Online Dispute Resolution (ODR) platforms. As such, students will acquire familiarity with the main harmonization initiatives and projects, as well as policy debates about future directions.

LLM 373
International Criminal Law

3 Unit(s)

From the Nuremberg Tribunal to current developments following September 11, this course will provide an overview of international criminal law and institutions concerning human rights, humanitarian law and international terrorism. Substantive topics will include: genocide, war crimes, crimes against humanity, torture and terrorism. The institutions to be covered will include international and mixed international criminal courts, universal jurisdiction, and national prosecutions of serious international crimes.

View Course Sections: Spring 2023

LLM 374
Comparative Business Association Law

3 Unit(s)

This course provides a comparative overview of the formation, financing, structure, control, and management of business associations, including corporations, partnerships, and limited liability entities internationally. It will examine the strengths and weaknesses of each system, enabling students to develop the necessary skills to recognize and analyze current legal problems that might confront corporate lawyers working transnationally and internationally. The course will include consideration of the fundamental historical, institutional, and procedural differences between common and civil law systems, with an emphasis on civil law code systems, and on their use as models for corporate law reform in emerging markets and economically developing countries.

LLM 375
International Trade Law

3 Unit(s)

This course will first introduce students to the main multilateral and international rules and regulations governing international trade in goods and services with an emphasis on the World Trade Organization (WTO) treaty network. Second, drawing heavily on case laws, the course will address current practices of states involving tariffs, Free Trade Areas, Customs Union, anti-dumping, health related measures, investment among other areas of WTO treaty mandates and existing tensions between international and domestic trade regulations. Third, the course will examine WTO dispute settlement system as well as emerging challenges for international trade relations.

LLM 376
International Investment Law

3 Unit(s)

One of the defining characteristics of the modern global economy is the ease with which capital flows across international borders. While international trade involves an exchange at the border of money for goods or services and is usually a relatively short term transaction, international capital movements generally involve an investor of one country who establishes an investment inside the territory of another country for an extended period of time, sometimes decades. Such investment often includes not only capital, but also intellectual property rights, concession agreements, tangible property, real estate, and other assets. Once invested, it becomes subject to the regulatory authority of the country where it is situated, putting the foreign investor at risk not only of adverse economic circumstances in that country, but also of adverse government action, often referred to as sovereign risk. This sovereign risk includes, among other things, expropriation, currency exchange controls, discriminatory legislation, damage from wars, riots, and other civil disturbances, failure to protect, breach of investment agreements, and denial of justice in local courts. International investment law comprises the study of the rules adopted under international law to protect foreign investment against sovereign risk. These rules may be found in a network of more than 2,600 bilateral and multilateral treaties concluded worldwide, as well as in principles of customary international law. Such rules are enforceable in a variety of ways, including a system of international arbitration that has yielded hundreds of arbitral decisions awarding billions of dollars in compensation to investors.

LLM 377
Comparative and International Issues in Intellectual Property Law

3 Unit(s)

Intellectual property, from inventions in the world of digital media to those in biotechnology, is evermore central to life worldwide in the 21st century. This course will introduce students to different legal regimes for the regulation of copyright, patent, trademark, unfair competition, and enforcement law across the world. Students will study the key principles, agreements, and institutions that govern intellectual property internationally, and consider the political economy of globalized intellectual property. Further, the course will explore issues such as the acquisition, licensing, and assertion of intellectual property rights across national borders, and country-level international property disputes. Case studies may include considerations of conflicts such as access to medicines, the assertion of moral rights, claims for restoration of historical and cultural patrimony and debates about intellectual property "piracy." Copyright formalities and Berne retroactivity will also be covered. Cutting edge issues in corporate law with intellectual property implications, such as blockchain technology and its consequences for business and commerce, will be considered as appropriate.

LLM 378
International Organizations

3 Unit(s)

This survey of international organizations includes the United Nations and its specialized agencies, as well as institutions for dispute resolution.

LLM 379
Dissertation

3 Unit(s)

Students are required to write a dissertation for the successful completion of the degree. The choice of topic and the title of the dissertation will be subject to the approval of the LL.M. Dissertation Committee of the School of Law and the availability of appropriate supervision. The dissertation should be between 5,000 to 6,000 words in length (including footnotes, but excluding bibliography, declaration, acknowledgment, and other formal materials). Dissertation topics must relate to the topical areas covered by the degree, and should both defend a legal thesis and provide a critical overview of relevant literature.

LLM 383
Law of International Armed Conflict

3 Unit(s)

Students explore the body of law governing the actions of nations and individuals during a state of armed conflict. Topics include the use of force between states, rules of international armed conflict, war crimes and war crimes tribunals (including applications to ongoing conflicts), international humanitarian law, the Geneva Conventions, arms control and disarmament, torture, collective security, women in armed conflict, child soldiers, the United Nations and U.N. peacekeeping efforts, and the applicability of the laws to national and international terrorism.

LLM 383A
Intra-State Conflict & Peace Building

2 Unit(s)

This course aims to introduce students to the theories of intra-state conflicts and international practices of resolving them at the very basic level. Students will explore sources and causes of conflicts, ongoing conflicts, successful resolution practices, peace building, relevant international law and the role of international and regional organizations in resolving intra state conflicts. General knowledge of or familiarity with international law required.

LLM 383B
International Humanitarian Law

2 Unit(s)

This course is designed to introduce students with the International law concepts of Conflicts, its classifications, conduct during hostilities, applicable international legal instruments and enforcement of laws related to protection of persons. Through case studies, students are expected to explore differences between human rights laws and humanitarian laws, Prosecution of violations in international forums, role of third parties and the role of International Criminal Court.

LLM 383T
Terrorism & Counter-Terrorism

2 Unit(s)

The word "terrorism" has a complex connotation in International Law. This course will examine the differences between terrorism, insurgency, and armed conflict, as well as the effectiveness of existing counter-terrorism laws. This course will explore the origin of terrorism and motivations behind terrorist acts, introduce students to the efforts by the United Nations and its member States to combat terrorism by state and non-state actors, evaluate the international obligations, duties and sanctions imposed on terrorist organizations, and examine the effectiveness of counter-terrorism laws.

LLM 386
Thesis

46 Unit(s)

A thesis is an independent study project for LLM students done under the supervision of the LLM Program Director. Thesis can be taken for 4-6 units. The thesis can be on any topic agreed to by the student and the Program Director. Thesis can be taken for a letter grade or for a Credit/No Credit grade and must be decided at the time of topic approval. All papers submitted under this program should reflect approximately 70 hours of work per unit of credit.

LLM 393
Probate Court Externship

23 Unit(s)

This is a competitive placement as an unpaid law clerk with the Probate Department of the California Superior Court. Selected students will work directly with the probate judge, probate examiners, court investigators, and courtroom staff on pending estate, trust, and conservatorship cases. The externs will get hands-on Probate Court experience from the judicial perspective. The course provides invaluable insight for future estate planners. Recommended: Wills & Trusts or Probate Procedure. This course is graded on a Credit/No Credit basis. Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director. This course counts toward completion of the Experiential Learning Requirement for JD students.

LLM 395
Curricular Practical Training (LLM)

12 Unit(s)

Qualified international students in valid visa status may obtain practical training by participating in clinical programs, legal internships and externships, and law clerk positions under the guidance of the program director and a faculty adviser. To qualify, students must demonstrate competence in legal writing and research and obtain written authorization from an international student adviser. May be taken a maximum of three times. Open only to students in LLM programs. This course is graded on a Credit/No Credit basis. Students wishing to enroll must obtain approval from the Law School's Designated Official in order to enroll.

LLM 396
Selected Topics in Taxation

13 Unit(s)

Addresses significant, topical and practical problems, issues and theories in taxation. Topics are compiled and selected by the dean. Prerequisite(s): will vary based on topic.

LLM 396L
Becoming the Best Leader You Can Be

0 Unit(s)

FOR CONTINUING LEGAL EDUCATION ONLY. Have your technical skills taking you up the point where higher productivity, creativity, soft skills, leadership skills are essential for your career to realize its full potential? Using the latest advancements in neuroscience and learning, students will be able to improve their cognitive productivity by 10% or more, develop the soft skills and leadership skills professionals need to be effective leaders; and through personalized assessments, students will explore their understanding of personalities, controlling emotions and cultural awareness, communication and presentation skills, interpersonal relationships, and teambuilding skills. Course is graded Credit/No Credit and is equivalent to 30 hours of CPE credit. (Designed for Continuing Legal Education. Does not satisfy academic program requirements.)

LLM 397
Tax Fieldwork

13 Unit(s)

Clinical fieldwork in a tax practice may be performed under the supervision of a practicing attorney. Students must petition to program director for approval. This course is graded on a Credit/No Credit basis. (Offered through the LLM in Taxation and Estate Planning programs. JD students seeking to enroll must obtain the approval of the program director.) This course counts toward completion of the Experiential Learning Requirement for JD students.

LLM 398
Visiting Scholar Residency Seminar

1 Unit(s)

This is a 1-unit course that is required for Visiting Scholars to register every semester during their visit at GGU. Visitors will meet 4 times per semester, remote or in person, to learn legal research and writing skills and methodology. This is also an opportunity for visitors to meet each other regularly, to present their work, and learn about other academic activities in the Law School. Open to students in the LLM programs with approval of the Program Director.

View Course Sections: Spring 2023 , Fall 2022

LLM 399
Directed Study

13 Unit(s)

A Directed Study is an independent study project for LLM students done under the supervision of a faculty member or supervising attorney for academic credit. Directed Study can be taken for 1 to 3 units. The project should be on a topic that involves in-depth research and analysis of some particular complexity or conflict in the law with a well-reasoned and supported resolution that adds to the field of knowledge on the topic. The student is to submit a written request to the LLM program director identifying a focused topic and briefly explaining: the complexity or conflict to be covered; why the topic merits coverage; and what conclusion(s) should be reached regarding the topic. The next step is for the student to refine the topic, if necessary, with the guidance of the LLM program director. When the topic has been sufficiently focused the LLM program director will identify a faculty member or supervising attorney who agrees to supervise the project. Directed Study can be taken for a letter grade or for a Credit/No Credit grade and must be decided at the time of topic approval. All papers submitted under this program should reflect 70 hours of verifiable work per unit of credit.

View Course Sections: Spring 2023 , Fall 2022