4.19.01
A student may earn a Master in Laws in either Business,
Taxation or Business and Taxation by satisfying the following requirements,
in addition to the course requirements of the specific degree.
A. Applicants for Master of Laws in Business, Taxation, or Business
and Taxation
1. The applicant must have earned a J.D. or LL.B. from an ABA accredited
law school.
2. The applicant must demonstrate aptitude to undertake graduate
legal tax or business studies. Factors considered include: law school
academic record (preference is given to those graduating in the top-half
of their law school class); published and unpublished relevant written
work; nature and duration of legal or tax/ business-related work experience.
2. Each applicant must demonstrate successful completion at the law
school level of the following courses:
a. LL.M in Taxation or LL.M in Business & Taxation: (1) a federal
personal income taxation course; and (2) a basic business association
course(s) (including agency, partnership and corporations).
b. LL.M in Business: (1) a federal personal income taxation course;
(2) secured transactions (UCC Article 9); and (3) a basic business
associations course(s) (including agency, partnership and corporations).
Applicants are eligible to enroll in the J.D.-level courses to
fulfill these prerequisite courses.
B. Applicants for Masters of Taxation
1. 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.
2. The applicant must have successfully completed 24 semester hours
(36 quarter hours) of accounting courses; preference is given to candidates
with a B average or better, or those in the upper half of the class
at the baccalaureate level.
3. The applicant must demonstrate aptitude to undertake graduate
tax or business studies. Factors considered include: (1) accounting
and undergraduate academic record; (2) published and unpublished relevant
written work; (3) nature and duration of accounting experience, including
possession of professional certificates such as the CPA or the CMA;
and/or (4) the score achieved no earlier than five years prior to
the application on a nationally competitive admission examination
such as the LSAT, GMAT or GRE.
4. The applicant must have completed a basic taxation course and
a business law course (including agency, partnership and corporation
law) in the accounting baccalaureate program.
C. International Students
1. The applicant must have earned a J.D. or LL.B. from an accredited
foreign law school.
2. The applicant must provide TOEFL scores. The minimum acceptable
score on the manual test is 600; the minimum acceptable score on the
computerized test is 250. In lieu of TOEFL scores, the applicant may
provide GMAT, GRE or LSAT scores.
The applicant must secure appropriate visas for entry into the United
States.
4.19.02 Admission Process
A. Applicants in all graduate law degree programs must complete the
following process:
1. Complete a printed or on-line application.
2. Request that official transcripts be sent directly to the Graduate
Law Programs office from the awarding institution. Official transcripts
must be sent for all post-high schoolwork undertaken regardless of
whether it resulted in a degree.
3. Submit the application fee of $25.00.
4. Although not required, letters of recommendation are considered
if submitted by the applicant.
5. Each applicant must submit a personal statement detailing the
non-quantifiable qualities that he or she possesses. Applicants may
also submit a resume or curriculum vitae.
6. Each applicant must complete a personal interview with the executive
director of Graduate Law Programs. If the applicant is unable to personally
appear in Columbus, a telephone interview is arranged.
B. The J.D./LL.M Program (3 ½ Year Program): Capital University
Law School J.D. students that have successfully completed Federal Personal
Income Taxation are eligible to provisionally enter the J.D./LL.M program.
Upon completion of their J.D. degree and upon admission to the LL.M.
program, these students may transfer 12 credits of required or eligible
elective courses for which they have a cumulative GPA of at least 2.75
into the LL.M program of their choice. These students can complete both
a J.D. and an LL.M in three and a half years. Students also have the
option of completing their LL.M on a part-time basis.
C. Transfer Credits: Students that have obtained their J.D. at an ABA
accredited law school may, subject to director approval, transfer six
credits of advanced tax courses (beyond a basic federal personal income
taxation course) into the LL.M in Taxation program, cutting their overall
credit requirements by a full one-third.
4.19.03 Degree Requirements
A. Students must complete 24 credit hours of required and elective
coursework for the selected program and achieve a 2.75 grade point average
within a six-year period. Course requirements for the Master of Laws
in Taxation or Masters of Taxation follow. Course requirements for the
Master of Laws in Business and Master of Laws in Business and Taxation
may be found in Section 4.20 and Section 4.21, respectively.
B. Course Requirements for LL. M in Taxation or M.T.
1. Required Courses
Advanced Individual Income Tax Problems |
2 |
Taxation Research & Communication I |
2 |
Taxation Research II/Tax Policy Seminar |
2 |
Introduction to Tax Procedure |
2 |
Tax and Professional Responsibility |
2 |
Corporate Tax |
3 |
Partnership Tax |
3 |
Total Required |
16 |
Required courses must be taken in the semester prescribed.
2. Elective Courses 8
(See view book or Course Descriptions for a listing of tax electives)
An LL.M in Taxation or M.T. student may take up to four hours
of graduate business law classes.
C. Academic Standing:
1. The student must remain in academic good standing while a student
in the program. The student must achieve a 2.75 cumulative grade point
average or better upon attempting nine (9) credit hours to continue
to register for classes in a graduate program. Any student whose grade
point average is below a 2.75 cumulative grade point average after
attempting nine (9) credit hours must petition the Graduate Council
for permission to continue his studies. If permission is granted,
the student is on academic probation and not in good academic standing.
In order to receive a degree, the student must have a minimum cumulative
grade point average of 2.75.
2. A student who fails to meet the requirements of 4.19.01(C)(1)
may petition the Graduate Council for permission to continue as a
student.
D. A full time student may take up to 12 hours of graduate course work
in any semester. A part time student may take up to 6 credit hours of
course work in any semester
4.19.04 Grading
The graduate programs utilize a modified 4.0 scale: The point value
of grades is as follows:
A |
Outstanding |
4.00 |
A- |
Excellent |
3.67 |
B+ |
Very Good |
3.33 |
B |
Good |
3.00 |
B |
Acceptable |
2.67 |
C+ |
Acceptable |
2.33 |
C |
Minimum for Credit
|
2.00 |
E |
Failure |
0.00 |
4.19.05 Changes in Required or Elective Courses
The Graduate Council and Law Council reserve the right and do periodically
change course requirements as well as add and delete courses. Students
are required to meet the requirements in effect at the time they begin
the LL.M program, unless otherwise provided the Graduate and/or Law
Council. Students in the three and one half year program, begin the
LL.M program only when they have completed all of their J.D. requirements.
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