Chapter 1
Admissions

1.1 General Admission Procedures

1.1.01 The Director for Graduate Law Programs has primary authority to admit students to graduate law programs. Graduate law programs include both the Master of Laws degrees and the Master of Taxation for Accountants degree.

1.2 Admission Criteria

1.2.01 Master of Laws (LL.M.) Degrees

These standards are applicable for the Master of Laws in Taxation, Master of Laws in Business and the Master of Laws in Business and Taxation Degrees.

A. The Law School will only consider those applicants to our LL.M. programs who have (1) a law degree from an ABA-accredited law school; (2) a law degree from an internationally-accredited law school; or 3) a law degree and are licensed to practice law in a state, territory, or the District of Columbia.

B. The applicant must demonstrate aptitude to undertake graduate legal tax or business studies as evidenced by the following criteria:

1. law school academic record (preference will be given to applicants who were in the upper half of their law school class);
2. published and unpublished written work (applicants are encouraged to attach to their applications evidence or writing ability, including law reviews, tax articles, etc.);
3. nature and duration of legal, tax-related or business-related experience.

C. Each applicant must demonstrate successful completion, at the law school level, of a basic income tax course and a basic business associations course (including agency, partnerships and corporations). In addition, for the LL.M. in Business, successful completion of a secured transactions (UCC Article 9) course is required. Qualified applicants are eligible to enroll in J.D. courses to fulfill these prerequisite requirements.

1.2.02 Master of Taxation for Accountants

A. The applicant must have earned a baccalaureate degree at an institution accredited by one of the six regional accrediting affiliates of the American Council on Education or from an appropriately approved university outside the United States.

B. The applicant must have successfully completed 24 semester hours (36 quarter hours) of business and accounting courses which must include classes in federal personal income taxation and business law (including agency, partnerships and corporations). Preference is given to candidates with a B average or better, or those in the upper half of the class at the baccalaureate level.

C. The applicant must demonstrate aptitude to undertake graduate tax studies as evidenced by the following criteria:

1. accounting and undergraduate academic record, including grades in accounting, tax and tax related courses;
2. published and unpublished written work (applicants are encouraged to attach to their application evidence of writing ability including tax and business-related articles);
3. nature and duration of accounting experience, including possession of professional certificates such as the CPA or CMA; and
4. the score achieved not earlier than five years prior to the application on a nationally competitive admissions examination such as the LSAT, GMAT or GRE (taking these tests is not required for admission to either the LL.M. or the M.T. program but if the exam has been taken the results may indicate aptitude for success in the program).

1.2.03 International Students

To be eligible for admission in the master of laws candidacy, the applicant must have demonstrated through the application process and provision of documentary evidence, the following:

A. The applicant must have earned a J.D. or LL.B. from an accredited foreign law school. Based upon an examination of the transcripts, applicants may be required to take J.D. level business or taxation courses prior to beginning their master of laws course of study. In this case, the applicant will be provisionally admitted with final evaluation after completion of the prerequisite courses. The prerequisite courses do not count toward the degree requirements.

B. Applicants whose native language is not English must take the TOEFL examination and achieve at least a 600 (250 on the computer version, 100 on the internet version). In lieu of TOEFL scores, the applicant may provide GMAT, GRE or LSAT scores.

C. The applicant must obtain appropriate visas for entry into the United States and show adequate financial resources to participate in the degree program.

1.2.04 Joint Degree (J.D./LL.M.) Students

Once a Capital University Law School J.D. student has completed Federal Personal Income Taxation, he or she is eligible for provisional admission in the LL.M. degree programs. The student may be permitted to transfer to the graduate law program up to twelve hours of upper-level tax and business courses taken while pursuing the J.D. degree.

Once the student completes their J.D. degree, he or she may carry over into the LL.M. program credit and grade point average for up to 12 credit hours of upper-level J.D. tax or business courses in which they earn an overall average of 2.75 grade points, as long as they have earned a grade of C or better in each of the courses. This enables the student to complete their course of study in three and one-half years rather than the four years typically required to pursue both degrees separately.

Subject to Director approval, a student obtaining a J.D. degree from other ABA accredited law schools may transfer up to six credit hours of advanced tax courses (beyond Federal Personal Income Taxation or its equivalent) into the LL.M. in Taxation program.

1.3 Admission Process and Procedures

1.3.1 Master of Laws and Master of Taxation for Accountants Degrees

A. The applicant must complete the application, either in hard-copy format or on-line, which includes a personal statement detailing the non-quantifiable qualities that the applicant possesses. Of particular interest to the Admissions Committee are the goals and aspirations of the candidate as well as past professional experience. This narrative should not exceed two double-spaced pages. The application must be submitted to the Graduate Law Programs office and be accompanied by a $35 non-refundable application fee.

B. Applicants must provide the Graduate Law Programs office with original transcripts for each post-secondary institution they have attended. Transcripts must be sent directly to the Graduate Law Programs office from the issuing institution, must bear an official stamp or seal of the issuing institution, and must indicate the degree awarded, if any, by the issuing institution. All admissions are conditioned upon receipt of transcripts within a reasonable time after admission. Failure to provide a transcript shall result in cancellation of admission or dismissal from the graduate degree program.

C. Letters of recommendation are encouraged and reviewed, but are not required.

D. All candidates must complete a personal interview with the Director of Graduate Law Programs. If the applicant is unable to travel to Columbus, a telephone interview can be arranged.

1.3.2 International Students

In addition to completing the above listed (1.3.1) admission process, international students must provide the following:

A. TOEFL scores, or in lieu thereof, GMAT, GRE or LSAT scores.

B. Documentation verifying the financial ability to successfully complete the graduate degree program and the ability to cover living expenses during that time.

C. Official transcript of foreign law education showing courses, grades, and achievement of the degree.

Additionally, applicants are responsible for obtaining appropriate visas for entry into the United States.

1.3.3 Joint Degree Students

A. J.D./LL.M. Joint Degree Program. Once a Capital University Law School J.D. student completes Federal Personal Income Tax, he or she may complete an application for admission to the joint degree program. The application fee is waived. The student’s transcript will be evaluated and a personal conference will be scheduled with the Director of Graduate Law Programs.

B. LL.M./ MBA or M.T./MBA Joint Degree Program of Capital University Law School and the School of Management of Capital University

1. Introduction

Capital University School of Management (SOM) and Capital University Law School offers a joint LL.M./MBA and joint M.T./MBA program. Without the joint program, a student would have to complete prerequisite courses, as needed, and 40 hours in the School of Management and 24 hours in the LL.M./M.T. program. Under the auspices of the joint program, the School of Management will award its students nine hours of elective credit for taking the LL.M. program; the Law School will award its LL.M./M.T. students four elective credit hours for completing the MBA program. Thus, through participation in the joint program, the student's hourly requirement is decreased by 13 credit hours.

It should be noted that a student may not simultaneously pursue a “triple” combined degree, i.e., a joint J.D./LL.M./MBA.


2. Advantages of the Joint LL.M./MBA Program

Frequently, business executives, accountants, and attorneys recommend to associates that they consider acquiring an LL.M./ M.T. degree or an MBA. Both courses of study are extremely useful in the business and legal communities. An individual holding both degrees will be able to progress even faster, utilizing the training in law and business to achieve both professional and personal goals. Having both degrees would provide the graduate with the flexibility of pursuing more advanced opportunities in law and/or business.

3. Application to the Joint LL.M./MBA Program

a. Students enrolled in either the School of Management or the Law School may seek the assistance of the program advisors. Prospective students not currently enrolled at Capital University may request additional information about the joint degree program from either:

Office of the Dean

Graduate Law Program Office

Capital University
School of Management

Capital University Law School

2199 East Main Street
Columbus, Ohio 43209
(614) 236-6670

303 East Broad Street
Columbus, Ohio 43215
(614) 236-6885

 

E-mail:culsgradlaw@law.capital.edu

www.capital.edu

www.law.capital.edu


b. Persons who desire to enroll in the joint program should read thoroughly the relevant materials of both the Graduate Law Program and the School of Management prior to scheduling a conference with the joint program advisor in either school. A student already enrolled in one school should first talk with that school's advisor.

c. Admission into the MBA program requires completing and filing its admissions application, together with the reported results of the GMAT, with the School of Management (SOM); the School of Management has indicated that it will also accept LSAT scores in lieu of GMAT scores for joint graduate program students; the LSAT must have been taken within five years of application to the joint degree program. Similarly, admission into either the LL.M or M.T. program requires completion and filing of the appropriate admissions application and other required documentation to the Graduate Law Programs Office.

1. The joint degree applicant must complete two applications, submit the required standardized test score to the School of Management, pay two application fees, and file the joint degree applications with both programs.

2. Because each school admits students separately, admission into either program does not signify or predict admissibility into the other.

3. A prospective student not already enrolled in either school may apply to both schools at the same time and so indicate by filing the joint student applications with both schools.

4. The student already enrolled in one program may apply for admission into the other program as outlined in the relevant admissions materials of each school and be considered a joint LL.M./MBA or M.T./MBA student. Also a joint degree application must be filed with the Office of Admission of each school.

a. As indicated above, admission into one program does not signify admissibility into the other program. In order to be admitted into the second program the student will have to be in good standing in the first program and meet all admission requirements of the second program. However, a student who is near completion of one program, but who has not yet commenced the other program, may not be able to realize the full benefits of the joint degree program.

b. A current student in either program may apply to be a joint student by notifying the faculty advisor and registrar (Law School) or registrar (SOM) of the school in which the student is already enrolled, and then applying for admission to the other school.

5. Occasionally an applicant to the joint LL.M./MBA program seeks to apply, as transfer credit, course work taken at a school other than Capital University.

a. The School of Management accepts up to nine hours of transfer credit from another accredited MBA program (usually about three courses) and the Graduate Law Program accepts up to 6 credit hours of advanced taxation transfer credit from another accredited law program, which may only be applied to the LL.M. in Taxation program. However, a course taken at another institution and accepted for transfer credit by SOM cannot be used to satisfy the nine credit hours that the Graduate Law Program accepts from SOM work for credit toward the LL.M. degree. A course taken at another institution and accepted for transfer credit by the Graduate Law Program cannot be used to satisfy the nine credit hours that the School of Management accepts from the Graduate Law Program work for credit toward the MBA degree.

6. Period of Enrollment

a. The School of Management normally requires the student to complete the 40 credit hours required to obtain the MBA within five years from the semester in which the student is initially enrolled in MBA 600 (Business and Society). Because the joint degree program requires completion of many more hours than the MBA, the SOM faculty has agreed to waive the five-year rule, providing the student is making satisfactory progress towards completion of both degrees. The student must seek and receive permission for waiver of this time period by formalized written application to the SOM faculty outlining a planned completion.

b. The Graduate Law Program requires that the student complete the 24 credit hours required for the LL.M. or M.T. program within six years from the term in which the student is first enrolled. The combined LL.M. or M.T./MBA may easily be completed within six years even by the part-time student. Therefore, no need exists to waive the requirement. Waivers rarely are granted by the Law School, and then only because of extraordinary circumstances, and only for one year.

7. The Program of Study

a. The School of Management offers its MBA primarily during the evening, with occasional classes on Saturday mornings, on a part-time basis. The Law School offers the LL.M. and M.T. degrees during the evening on a part-time or full-time basis.

b. With the permission of both advisors, a student may take both law and business courses during the same semester. Simultaneous enrollment in the School of Management and the LL.M. or M.T. program usually is permitted.

1. However, the full-time student may never take concurrently more than 16 credit hours in both programs in the same semester. The part-time LL.M. or M.T. student, may take courses concurrently in both schools, but is prohibited from taking concurrently more than 11 credit hours in both programs at any given time. During summer sessions, the joint degree candidate may not take more than eight credit hours concurrently as a full-time student or six credit hours as a part-time degree student, without the express written permission of the Associate Dean of the Law School for law courses and the Dean of the School of Management for MBA courses.

2. Joint degree students registered only in one school should communicate periodically with the other school. Each school's registrar automatically continues to mail registration materials to the joint degree candidate until it is determined that the candidate no longer wishes to receive them. It is the joint degree student's responsibility to notify both the Law School Registrar and the SOM Registrar of changes in either their permanent or local mailing address.

c. Because SOM and the Law School are on different calendars and may on occasion offer special courses at times and on a schedule which creates conflicts with the calendar and course and exam schedules of the other school, students may not always be able to take courses offered in the curriculum of the MBA program or the Law School. Students with scheduling problems should talk with the advisor at the school affected. However, there may be occasions in which a solution to scheduling conflicts cannot be resolved, and the student may have to postpone taking a desired course.

d. The joint degree student may complete both course requirements together, or complete one ahead of the other. Because each school grants academic credit for some courses successfully completed in the other school:

1. to be eligible to receive the LL.M. or M.T. degree, the joint degree student must successfully complete 18 credit hours in the MBA program at the 600, 700, and 900 levels.

2. to be eligible to receive the MBA degree, the joint degree student must successfully complete all Graduate Law Program courses being used as MBA Electives (joint degree credits) as well as the other MBA core courses.

The joint degree student must notify the registrar of each school at the appropriate time to receive the degree awarded by each. Degrees are presented at the respective commencements of the two schools.


8. Definition and Operation of Joint Degree Credit

a. SOM accepts up to nine hours of law work for its forty required hours to complete the MBA, i.e., SOM uses nine hours of specified law courses in place of nine hours of MBA electives. The courses in the Graduate Law Program that can be used for credit towards the MBA are listed in section 9 following. The Graduate Law Program will allow a law candidate to use any four hours in the MBA Core (600, 700, and 900 levels) to count towards its 24 credit hour degree requirement.

b. The academic retention rules of the School of Management and the Law School differ, and interested students are advised to consult with the appropriate advisor.

c. Accreditation standards prohibit either program from using transfer credit that has been achieved at a substandard level.

1. The LL.M. or M.T. student must maintain a 2.75 cumulative grade point average to remain in the graduate law program. Because a C grade or better is considered acceptable and receives credit in the Graduate Law Program , a C grade or better earned in a course at the Graduate Law Program that satisfies the requirements for joint degree credit will be counted as indicated below for joint degree credit.

2. The MBA student must achieve a cumulative 3.0 G.P.A. to graduate with the degree. A course taken in the MBA program will be counted for joint degree credit only if it satisfies the requirements for joint degree credit and only if the student earns a B or better.

d. A student enrolled in the LL.M. or M.T./MBA joint degree program will have two official transcripts, one from each program (LL.M. or M.T. and MBA). In order to have a complete record, it will be necessary for a joint degree student to request both transcripts.

1. Credits earned in the law program that satisfy and are to be counted for joint degree credits will appear on the Law School transcripts by course title, credit hour and letter grade. Those same credits, following an appropriate footnote, will be listed on the SOM transcript by course title and credit hour. The letter grades will not be averaged into the MBA cumulative grade average.

2. Credits earned in the MBA program that satisfy and are to be counted for the joint degree credits, will appear on the MBA transcript by course title, credit hour and letter grade. Those same credits, following an appropriate footnote, will be listed on the Law School transcript by course title and credit hour. The letter grades will not be averaged into the Law School cumulative grade point average.

9. Capital Law School LL.M. and M.T. Courses That Will Serve As Joint Degree Credit

(Courses listed below may change. Consequently, this list may not reflect courses currently being offered at the law school. Additionally, new courses may be added to the curriculum and not appear on this list. Students are advised to check the Course Descriptions appearing in the Manual of Policies and Procedures or contact the law school registrar.)

I. Required Courses for LL.M. in Taxation or Master of Taxation for Accountants


-Advanced Individual Income Tax Problems
-Taxation Research and Communication I
-Taxation Research II or Tax Policy Seminar
-Introduction to Tax Procedure
-Tax and Professional Responsibility
-Corporate Tax
-Partnership Tax

II. Elective Tax Courses (partial list)

-S Corporations and Advanced Pass-Through Entities
-Tax Reorganizations
-Consolidated Income Tax Returns
-Advanced S-Corporation Planning
-Advanced Partnership Issues
-Limited Liability Corporations
-Problems in Mergers and Acquisitions
-Advanced Problems in Corporate Acquisitions
-Estate and Gift Taxation (M.T. students must obtain prior approval of the Professor to enroll in this class.)
-Income Taxation of Trusts and Estates
-Estate Planning Practicum
-Tax Fraud
-Tax Litigation Seminar
-Qualified Retirement Plans
-Executive Compensation
-International Taxation I and II
-Accounting Problems of Lawyers
-State and Local Taxation
-Real Estate Taxation
-Exempt Organizations
-Tax Timing Problems
-Charitable Giving
-Sales and Use Tax
-Alternative Minimum Tax

III. LL.M. in Business and Taxation and LL.M. in Business Courses

-Taxation of Business Entities
-Corporate Finance
-Business Planning Practicum
-Consumer Bankruptcy
-Business Bankruptcy
-International Sales
-Consumer Law
-Antitrust and Trade Regulation
-Unfair Trade Practices
-Securities Regulation
-Health Law
-Energy Law
-Entrepreneurship Law
-Labor Law
-Employment Law
-Employment Discrimination
-Labor Arbitration
-Law of Professional Sports
-Corporate Counsel
-Dispute Resolution
-Mediation
-Negotiation
-Arbitration
-Business Negotiation
-Multidisciplinary Dispute Processing and Conflict Resolution
-Systems Design in Dispute Resolution

1.4 Auditors

Members of the bar, graduates from approved law schools, alumni of the graduate law programs, and in limited circumstances other college graduates, may be admitted at the discretion of the dean to enroll as auditors. Normally an auditor is expected to prepare all assignments and to participate in classroom discussion, but takes no examinations and receives no academic credit.

1.5 Reinstatement

The student must achieve a 2.75 grade point average or better upon attempting 9 semester credit hours to continue to register for classes in a graduate program. Any student whose grade point average is below that which is needed to continue in a program must petition the Graduate Council for permission to continue his or her studies. Any student below a 2.75 grade point average after attempting 9 hours who is permitted to continue his or her studies is on probation and is not in good academic standing.

1.5.01 Petitions for Reinstatement

A. When a student is dismissed for failing to attain or to maintain the required cumulative grade point average, he or she may file a petition for reinstatement.

B. The petitioner must convince the Graduate Council in the form of its Academic Affairs Committee, the voting membership of which is comprised of the full-time tax and business faculty (the Law School Associate Dean and Graduate Law Program Director are ex officio members), that the grades received by the dismissed student are not an adequate measure of the student’s learning or performance. In particular, the petitioner must prove:

1. that the academic deficiency was the result of causes other than an inability to study in a graduate level program;

2. that such causes were sufficiently substantial to cause poor academic performance;

3. that such causes were beyond the petitioner’s control, or were justifiable;

4. that the causes for the academic deficiency have been fully or substantially resolved, and no longer exist; and

5. that, given one more semester of graduate study, there is a reasonable possibility that the student will be able to attain the required cumulative grade point average.

1.5.02 Procedure for Petitions for Reinstatement

A. When a student is dismissed, the student is sent a letter that officially notifies the student of his or her dismissal. The letter of dismissal will advise the dismissed student of the privilege to file a petition for reinstatement within 14 business days.

B. The Graduate Council then meets to discuss each petition for reinstatement. As is the case with all petitions before the Graduate Council or its committee, petitioners do not appear nor do they have representatives appear on their behalf; other subjects of petition may include a request for extension of the time limitation within which the student must complete his or her degree. The Graduate Council, in its deliberation, considers whether the student has a realistic chance of achieving academic success upon reinstatement. Factors to consider include, but are not limited to, the following:

1. The grade point average at the time the student petitions, including the level of performance a student must maintain to raise the grade point average to 2.75;

2. reasons given in the student’s petition for poor performance and other matters presented in the student’s petition;

2. the student’s credentials, both current and those upon initial enrollment;

3. comments and recommendations from members of the Graduate Council;

4. the student’s level of motivation;

5. the number of hours a student has attempted at the time of the petition.


C. The Director for Graduate Law Programs will promptly notify the petitioner in writing of the final decision of the Graduate Law Council.

1.5.03 Appeal Process

Academic decisions made by the Graduate Council, or any committee thereof, involving students are final, except that the decision may be appealed, in writing, to the Law School Dean within 14 days of the notice of the decision being transmitted to the student. The review of the decision by the Dean is a limited appeal. The Dean will review the decision only to determine whether the Graduate Council violated its own procedures or another Law School or University policy and the student was prejudiced by such violation. If the Law School Dean finds that the decision of the Graduate Council violated its own procedures or another Law School or University policy and finds the student was prejudiced by such violation, the Dean may, at the Dean’s discretion, remand the decision to the Graduate Council for action consistent with the Dean’s determination, reverse or modify the decision, or make the appropriate referral of the matter to another appropriate law school or university office. The Dean may confine the review to written materials submitted by the student and written materials submitted by the Graduate Council.

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