DUAL DEGREES
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curriculum, see III. below. A candidate in the dual degree JD/Tax LLM program must
satisfactorily complete 26 credits in the Suffolk University Law School (SULS) prescribed Tax
LLM curriculum, see III. below.
All students enrolled in the Tax LLM program must maintain a cumulative GPA of 3.00 or
higher, determined as of the close of each academic year, to remain in the Tax LLM program;
however, for students in the JD/Tax LLM dual degree, the 3.00 minimum GPA requirement
affects only participation in the Tax LLM portion of the program.
Every candidate for the LLM in Tax is required to complete the ten-week intensive summer tax
semester, 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.
III. Course Requirements
A. Required Courses
All of the following courses must be taken to earn the Tax LLM degree:
Intensive Summer: Advanced Income Tax Topics (6 credits)
Intensive Summer: Business Entity Tax Topics (6 credits)
International Tax (3 credits)
Estate and Gift Taxation (3 credits)
Tax Practice and Procedure (2 credits)
B. Elective Courses*
A student who holds a JD at the time of enrollment in the Tax LLM program must take courses
totaling at least four credits, and a student enrolled in the dual-degree JD/Tax LLM program
must take courses totaling at least six credits, from the following list to earn the Tax LLM
degree:
Advanced Legal Research: Tax
Advanced Topics in International Tax
Advanced Topics in Partnership Taxation
ERISA
Estate Planning
Federal Tax Accounting
State and Local Taxation
Taxation of Exempt Organizations
Taxation of Mergers and Acquisitions
Income Taxation of Estates and Trusts
*Not all electives will be offered every year and others may be added.