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4.21.01

A student may earn an LL.M in Business and Taxation degree with either a business or tax concentration. This section does not attempt to set forth all requirements for earning the LL.M in Business and Taxation degree, but only those related to required and elective courses.

4.21.02 LL.M. in Business and Taxation/Tax Concentration

A. The student must successfully complete the 14 credit hours of course work required to earn the LL. M in Taxation degree. These courses are:

1. Advanced Income Tax Problems 2 cr
2. Taxation Research & Communications I 2
3. Taxation Research II, Current Issues Seminar,
Tax Policy Seminar or Thesis 2
4. Corporate Tax 3
5. Partnership Tax 3
6. Tax And Professional Responsibility 2

B. The student also must enroll in the Business Planning Practicum, Corporate Finance, and must elect 5 credit hours of course work from one of the concentrations for students pursuing the LL.M in Business degree. These courses include Corporate Finance, Business Research and the elective courses listed in the categories of Regulation of Business, Commercial, and Labor and Employment in the LL.M. in Business degree. (See §4.21.03 (B)(3) for a listing of courses.)

4.21.03 LL.M. in Business and Taxation/Business Concentration

The student must successfully complete the following requirements:

A. Required Courses

1. Corporate Finance 3
2. Taxation of Business Entities * 3
3. Business Planning Practicum ** 2
4. A policy perspective course of the business sector
being studied by the student (2 or 3 credits) (E.g. Tax and Professional Responsibility, Tax Policy, Law and Economics, or Corporate Governance)
5. The student must complete a substantial research paper of at least 30 pages, which is submitted for a grade in one of the LL.M. courses or seminars. The student must receive a minimum grade of C on the paper.

* If the student is unable to schedule the Taxation of Business Entities course, the student may petition the Program Director to take either Corporate Taxation or Partnership Taxation.

** With permission of the Program Director, a course more suited to the student’s area of concentration may be substituted for the Business Planning course. (e.g. If the area of study is Labor and Employment Law, the student may be permitted to substitute Labor Arbitration in place of Business Planning.)

B. Additional Course Requirements and Concentration of Law Study

1. Students pursuing an LL.M. in Business and Taxation/Business Concentration must select one of the following areas of concentration: (1) Finance/Corporate Governance, (2) Small Business, (3) Regulatory, (4) Dispute Resolution, (5) Labor and Employment, and (6) Intellectual Property. Concentrations are based upon courses the Law School intends to offer for at least 3 years. However, the Law School reserves the right to add or delete concentrations and/or courses within these concentrations depending upon course availability, course enrollment, or additional course development.

2. The student must take at least 8 of their remaining credit hours from the list of courses provided within the selected concentration area.

3. Following is a list of the concentration areas and the courses:

Finanance/Corporate Governance	Small Business	Regulatory
Antitrust	Entrepreneurship Law	Antitrust
Mergers & Acquisitions	Consumer Law	Energy Law
Real Estate Finance	International Sales	Environmental Law
Corporate Counsel	Consumer Bankruptcy	Hazardous Waste
Securities Regulation	Business Bankruptcy	Immigration Law
Corporate Taxation	Accounting Problems for Lawyers	Environmental Practicum
International Taxation I and II	Limited Liability Companies	Health Law
Business Bankruptcy	Partnership Taxation	Insurance Law
International Sales
Dispute Resolution	Labor and Employment	Intellectual Property
Mediation	Employment Law	Intellectual Property
Negotiation	Labor Arbitration	Computer Law
Arbitration*	Employment Discrimination	Patent Law
Dispute Resolution	Labor Law	Copyright Law
DR in the Healthcare Industry*
DR in Domestic Law*
DR / Selected Regulatory Issues*
DR Systems Development*
DR Practicum*

*These courses are underdevelopment. Check with the Director of Graduate Programs or Registrar’s Office to determine availability.

C. Elective Courses – Students must select additional electives so as to meet the 24 credit hour graduation requirement. At least four credit hours must come from the list of taxation courses permitted or required for a student pursuing the LL.M. in Taxation degree (See LL.M. in Taxation for a partial listing of LL.M. in Taxation courses).

4.21.04 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 by 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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