Suffolk University Law - New Student Information Guide 2017

DUAL DEGREES

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.

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