Degrees & Requirements
LL.M. in Taxation for Lawyers | Combined J.D. / LL.M. for Current UB Law Students | M.S. in Taxation for Accountants | Certificate in Estate Planning | Course Descriptions
Admission to the program is open to qualified applicants who have a first professional law degree or an under-graduate degree in accounting (or equivalent degree).
The LL.M. In Taxation is awarded to those entering the program with a J.D. degree or equivalent. Students entering with an accounting background take the M.S. in Taxation. To graduate, students must earn 30 credits in tax courses (10 to 12 classes) with a cumulative grade point average (GPA) of 3.0 or better.
All requirements—including any preparatory course work for the M.S. in taxation—must be completed within five years of enrollment.
LL.M. In Taxation
Students can receive advanced credit toward the LL.M. degree for up to 15 credits of qualifying tax courses taken while enrolled in a J.D. program at an ABA-approved law school. Such courses must have content that is substantially similar to a Graduate Tax Program course described below. Students can receive credit, subject to the above limitations, for courses (a) taken within five calendar years of enrollment in the Graduate Tax Program, and (b) for which the student earned a grade of B or better.
Combined J.D./LL.M.
Current University of Baltimore law students may apply up to 15 credits earned for tax courses taken in the J.D. program toward the LL.M. In taxation. After receiving the J.D., they can complete the LL.M. by taking as few as 15 additional credits (rather than the usual 30). For more details, click here.
M.S. in Taxation
Applicants should have an undergraduate accounting degree, or equivalent, and meet other requirements for admission. Those admitted without an accounting degree must satisfy equivalency requirements concurrently with completion of the M.S. in taxation.
Certificate in Estate Planning
Starting in the fall of 2008, the University of Baltimore School of Law will offer a post-J.D. program that will lead to a Certificate in Estate Planning. The certificate program is geared towards satisfying the specialized, advanced education needs of individuals wanting to practice in the area of estate planning. The Certificate program will be run under the auspices of the Graduate Tax Program. For more details, click here:
Degree Requirements
A total of 30 Graduate Tax Program credits is required for either the LL.M. or M.S. degree: