Advanced Professional Certificate in Taxation
NYU School of Law's Advanced Professional Certificate (APC) in Taxation program is intended to meet the special postgraduate educational needs of attorneys who want to take LL.M. courses in Taxation but do not want, or are not able, to complete the 24-credit LL.M. in Taxation program. The APC consists of a combination of related courses totaling at least 12 credits and not exceeding 14 credits.
Program Information
Students may complete the program in one calendar year of part-time work, taking no more than six credit hours per semester. All APC requirements must be completed within four years. Since the APC consists of advanced courses, students must satisfy prerequisites. Should an APC in Taxation student want to pursue an LL.M. in Taxation, he or she may apply to transfer to the part-time LL.M. in Taxation program. Likewise, a student pursuing an LL.M. in Taxation may apply to transfer to the APC in Taxation program should he or she decide not to complete the LL.M.
All courses taken as an APC student, whether for credit or as a prerequisite, must be taken for a letter grade; no pass/fail option is available. All grades received (even in prerequisite courses or in courses above and beyond the program requirements) will count toward the student's cumulative grade point average. A minimum grade point average of B-/2.67 is required to receive the certificate. No exceptions are made to this minimum.
The Advanced Professional Certificate program has three areas of concentration: Corporate Taxation, Estate Planning and International Taxation.
Detailed Requirements
Corporate Taxation
Corporate Taxation APC will require the following core courses:
• Advanced Corporate Tax Problems (2 credits)
• Corporate Tax I (2 credits)
• Corporate Tax II (2 credits)
• Taxation of Mergers & Acquisitions (2 credits)
Students will then elect from the following offerings:
• International Tax I (2 credits)
• International Tax II (2 credits)
• International Tax III (2 credits)
• Partnership Taxation I (2 credits)
• Partnership Taxation II (2 credits)
• Survey of International Taxation (3 credits)
• Taxation of Financial Instruments (2 credits)
• Taxation of Affiliated Corporations (2 credits)
• Taxation of Private Equity Transactions (2 credits)
• Taxation of Property Transactions I (3 credits)
• Taxation of Property Transactions II (2 credits)
Estate Planning
Estate Planning APC will require the following core courses:
• Estate and Gift Taxation (2 or 3 credits)
• Estate Planning (2 credits)
• Income Taxation of Trusts and Estates (2 credits)
Students will then elect from the following offerings:
• Corporate Tax I (2 credits)
• Corporate Tax II (2 credits)
• International Estate Planning (1 credit)
• Generation-Skipping Transfer Tax (1 credit)
• Income Taxation of Trusts and Estates II (2 credits)
• International Tax III (2 credits)
• Survey of International Taxation I (3 or 4 credits)
• Tax Aspects of Charitable Giving (2 credits)
• Tax Exempt Organizations (2 credits)
• Taxation of Property Transactions (3 credits)
• Taxation of Property Transactions II (2 credits)
• Timing Issues and the Income Tax (2 credits)
• Estate Planning (2 credits)
• Advanced Estate and Gift Taxation (2 credits)
International Taxation
International Taxation APC will require the following core courses:
• International Tax I (2 credits)
• International Tax II (2 credits)
• International Tax III (2 credits)
Students will then elect from the following offerings:
• Advanced Corporate Tax Problems (2 credits)
• Corporate Tax I (2 credits)
• Corporate Tax II (2 credits)
• Partnership Tax (2 or 3 credits)
• Partnership Tax II (2 credits)
• Taxation of Mergers and Acquisitions (2 credits)
• Taxation of Property Transactions (2 credits)
• Taxation of Property Transactions II (2 credits)
How to Apply
Applicants to the Advanced Professional Certificate (APC) in Taxation program must use the NYU School of Law Graduate Online Application (application fee: $75), and must follow the directions in the Admissions Information and Application Instructions.