Suffolk Law - 2019 New Student Information Guide

DUAL DEGREES

Every candidate for the LLM in Tax is required to complete the intensive summer tax program, which consists of two courses: Intensive Summer: Advanced Income Tax Topics (6 credits) and Intensive Summer: Business Entity Tax Topics (6 credits).

Degrees are awarded by the Trustees of Suffolk University on the recommendation of the Law Faculty. Recommendations may be withheld by the Faculty for good cause.

Course Requirements

Required Courses

All of the following courses must be taken to earn the Tax/LLM Degree

Intensive Summer: Advanced Income Tax Topics

International Tax

Intensive Summer: Business Entity Tax Topics Tax Practice and Procedure

Elective Courses*

A student must take courses totaling nine credits from the following list to earn the Tax LLM degree and a student enrolled in the dual degree JD/Tax LLM program must take at least four courses from the following list to earn the Tax LLM degree:

Accounting for Lawyers

Estate Planning

Advanced Legal Research: Tax

Income Taxation of Trusts and Estates

Advanced Topics in International Tax

State and Local Taxation

Advanced Topics in Partnership Tax

Taxation of Exempt Organizations

ERISA

Taxation of Intellectual Property

Estate and Gift Taxation **

*Not all electives will be offered every year. Additional courses will be added as they become available.

** Elective course only for students who enrolled in the Tax LLM program starting in Summer 2018. All prior enrolled students must complete Estate and Gift Taxation as a required course.

Note: Partnership Taxation and Corporate Taxation do not count toward the Tax LLM degree.

Prerequisite

Basic Federal Income Tax (4 credits)

A student must earn a grade of B or higher to be eligible to participate in the Tax LLM program, but the course does not count toward the credits required to earn the Tax LLM degree.

17 | P a g e