JD/LLM IN TAXATION
The Charles Widger School of Law offers a combined JD/LLM degree in taxation for current JD students. Students accepted into the JD/LLM program may work toward an LLM degree in Taxation while completing their JD degree.
Benefits of a JD/LLM in Taxation
The JD/LLM program provides students with a broad based and advanced skill set in taxation, which will create employment opportunities for current JD students interested in a career in Tax Law.
Participating in the JD/LLM program allows current JD students to take Graduate Tax Program 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 and online 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 Introduction to Federal 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. Students should consult the Law School Handbook on what minimum grades need to be earned for GTP courses to count for JD course credit.
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 Faculty 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 official college transcripts to the Graduate Tax Program Office.
Prospective JD/LLM students are encouraged to meet with the Faculty Director of the Graduate Tax Program prior to applying, and admitted students are expected to meet with the Director of the Graduate Tax Program once a semester to discuss course selection and registration.
To optimize the benefits of the program, a current JD student should consider applying for the joint degree at the end of the Fall semester of the 2L year.
A JD student may take up to six credits 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 Faculty Director of the Graduate Tax Program.
Grading and Credits
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. Students should consult the Law School Handbook on what minimum grades need to be earned for GTP courses to count for JD course credit.
Typically, a JD student who is not in the JD/LLM program will be approved to take no more than six credits for JD credit. Alumni from the Charles Widger School of Law 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 for review and decision by the Faculty Director.