An LLM in Taxation student must complete 24 semester hours of credit with a minimum cumulative grade point average (GPA) of 2.50 in order to earn the degree. A student is automatically dismisssed if he or she has a cumulative GPA of below 2.0 for any three consecutive semesters. A Summer term is counted as a semester for this purpose. If a student does not meet the degree GPA requirements of 2.5, the student will earn a certificate in Taxation if the student completes 18 credit hours with a cumulative GPA of 2.0.
Courses must be selected from the LLM in Taxation course list. The LLM program may be completed on either a full- or part-time basis but must be completed within five years.
The American Bar Association mandates that no credit be given for taxation courses taken before a student is accepted into the LLM program. Credits earned as part of a JD program do not count toward the LLM in Taxation.
Required Courses (9 or 10 credits)