Master of Laws: 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 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.

Scholarships & Financial Aid

Scholarships and financial aid based on merit and need are available for qualified candidates. Tuition is highly competitive. 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 -- 15 UNITS

  • LLM - 318 Advanced Federal Income Taxation (3 units)
  • LLM - 322A Federal Income Taxation of Corporations and Shareholders I (3 units)
  • LLM - 328 Federal Income Taxation of Partners and Partnerships (3 units)
  • LLM - 330 Property Transactions (3 units)
  • LLM - 317A Tax Research (1 unit)
  • LLM - 338 Timing of Income and Expenditures (2 units)

ELECTIVE COURSES -- 9 UNITS

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 & 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& Estates 3 unit(s)
  • LLM - 337 Individual Retirement Plans & Distributions 3 unit(s)
  • LLM - 351 International Estate Planning 1 unit(s)
  • LLM - 323 Multistate Taxation of Individuals, Trusts & Estates 3 unit(s)
  • LLM - 331 Taxation of Exempt Organizations 3 unit(s)

International Tax Courses

  • LLM - 350C Income Tax Treaties 3 unit(s)
  • LLM - 350E International Mergers, Acquisitions & 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)

Litigation Courses

  • LLM - 341E Criminal Tax Investigation & Prosecution 1 unit(s)
  • LLM - 319 Federal Tax Procedure 3 unit(s)
  • LLM - 341D Tax Litigation 2 unit(s)

State and Local Tax Courses

  • LLM - 348 California Sales and Use Taxation 3 unit(s)
  • LLM - 341 Multistate Sales & Use Taxation 3 unit(s)
  • LLM - 315 Multistate Taxation of Business Entities (other States) 3 unit(s)
  • LLM - 320 Multistate Taxation of California Business Entities 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)
  • 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 14 units of required courses for each degree and the remaining units may be fulfilled from the elective courses.

    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)

    TUITION


    MORE INFORMATION