The Charles Widger School of Law offers a combined JD/LLM degree in taxation. Students accepted into the JD/LLM program may work toward an LLM degree in Taxation while completing their JD degree. The JD/LLM program provides students with a broad based and advanced skill set in taxation, which will create employment opportunities for students interested in a career in Tax Law. Participating in the JD/LLM program will allow students to take Graduate Tax Program (GTP) courses prior to the fall on-campus-interview sessions, thereby enhancing the prospects for tax related summer internships or full time offers. In addition, the JD/LLM program offers summer semester evening courses, which JD/LLM students can attend without interfering with summer internships or employment.
The JD degree is awarded upon completion of six semesters of full-time study, and the LLM degree is awarded when the 24 credit hour requirement for the LLM degree is completed. During the regular three years of law school, JD/LLM students may earn up to 12 credit hours from GTP courses and approved JD Tax courses that will count both as elective credits toward the JD degree, and credits toward the 24 credit hour requirement for the LLM degree. While these credit hours will double count towards both degrees, the grade from a course can only be counted towards the cumulative GPA for one degree. For example, a student enrolled in the JD Introductory Tax course will receive credit for the course on the JD and GTP transcripts, but the course grade will only be included in the grade point average of the JD transcript. Similarly, a student enrolled in a GTP course will receive credit for the course on the JD and GTP transcripts, but the course grade will only be included in the grade point average of the GTP transcript. A JD/LLM student can earn more than 12 credit hours from GTP courses during their regular three years of law school, however the student must obtain the permission of the Associate Dean for Academic Affairs and the Director of the Graduate Tax Program. Any such credits earned from GTP courses in excess of the 12 credit hour limit will only count toward the GTP degree and GPA, and will be billed as additional GTP tuition.
Students must have a minimum cumulative JD GPA of 2.67 as a prerequisite for admission to the LLM program, and must request and submit college transcripts to the Graduate Tax Office. Prospective students are encouraged to meet with the Director of the Graduate Tax Program prior to applying, and admitted students are expected to meet with the Associate Director of the Graduate Tax Program once a semester to discuss course selection and registration. To optimize the benefits of the program, a JD student should consider applying for the joint degree no later than the beginning of the spring semester of the 2L year.
A JD student may take courses in the Graduate Tax Program (GTP) for credit towards the JD degree, however the student must obtain the permission of the Associate Dean for Academic Affairs and the Director of the Graduate Tax Program. A letter grade and credit will be awarded, but the grade for the GTP course will not be included in the student’s JD grade point average. GTP courses taken by students as part of the JD program will not count toward the LLM degree, unless the student later enrolls in the JD /LLM program, and is formally accepted during the time they are enrolled in law school.
Typically, a JD student who is not in the JD/LLM program will be approved to take no more than two GTP courses for JD credit. Students who earned the JD within the last two years and who decide to apply for the LLM post-graduation may submit a written request to transfer up to 6 credit hours from either advanced JD tax courses or GTP courses into the LLM.