Executive LLM in Tax

Courses

The Executive LLM in Taxation requires 24 credits of study, 20 of which must be in advanced tax courses taken through NYU. "Advanced tax courses" are any tax courses at NYU excepting Income Taxation and the Tax Clinic, neither of which are open to LLM enrollment and are never offered online. Many, but not all of our tax classes are offered online. Feel free to contact us if you have a question about whether a specific course will be offered online. All 24 credits of coursework required for the Executive LLM in Taxation may be completed through online study, which is not the case with our other degree programs. The only specific requirement is that students must take a course in tax procedure. Several courses meet this requirement, including Survey of Tax Procedure (1 credit), Tax Procedure (2 credits), and Tax Penalties and Prosecutions (2 credits). Students can petition to waive this requirement if they have already taken a procedure course or participated in a tax clinic in their JD program. (When this requirement is waived, students must still complete 24 credits.)

Each online course is built upon the traditional Graduate Tax Program course materials, Professors, and a "Blackboard" course website, just as we use for all of our courses. For more about the Blackboard learning environment, see our Technology page.

As the course begins, our Audio/Visual staff video tape class sessions and then post the recording onto the course blackboard site. Students with access to the videos may watch the videos at any time, and may watch them repeatedly. We track viewings of these classes on our servers for all students enrolled in an online section of a class, and typically measure online "attendance" at two points in the semester. These viewing deadlines are posted at the beginning of the semester. Although it is within the Professor's discretion, most professors make the class videos available to students enrolled in both the traditional, 'live' section as well as the online section. These courses are internally referred to as "Combined" courses because from the perspective of a Professor, the student populations are combined. All students take the same exam and are graded on the same grading curve.

The following semester, when the Professor may not typically teach the same course on-campus, the blackboard site with the video recordings are made available again. The Professor who originally taught the course inspects the materials, both written and visual, to make sure that they reflect current law and are pedagogically sound. We refer to these courses internally as "Online" courses because they do not have a corresponding live section.

Finally, it is common that a Professor will teach the same course the following year to a live group of students. When we cannot re-record this course, the Professor who is once again reviewing and revising materials for that semester will inspect the materials for pedagogical soundness. The live course and the online course are functional equivalents of one another. Again, students in both sections again take the same final exam and are graded on the same curve. Our experience shows that both populations perform comparably. We refer to these courses as "Parallel" courses. Typically the same books and problem sets are used in each offering of these courses, so there is no significant difference in the substance that is covered. Many part-time students prefer courses in either the online or parallel format as the videos are all immediately available, in case they wish to front-load their learning around deadlines or travel plans later in the semester. Additionally, students have reported encountering issues in their work which they were better able to handle because they could skip forward to relevant class lecture on that topic.

 

Historical List of Offerings

Over the three-year pilot phase of the program, we have offered the courses listed below. Clicking on the hyperlinks will take you to the description of that course in the NYU School of Law's Course Management System.

Spring 2010

Corporate Tax I & II - Schmolka
International Tax III - Andersen
Multistate Taxation in the New Millennium I - Pomp
Partnership Taxation - L. Cunningham
Taxation of Mergers and Acquisitions - Schmolka/Heitner
Taxation of Property Transactions - Davidian
Timing Issues and the Income Tax - Engler
Parallel
Generation-Skipping Transfer Tax - McCaffrey/Schneider
International Estate Planning - McCaffrey/Christensen
Combined
Estate Planning - Harris/Sloan

Fall 2009

International Tax I - Zonana
International Tax II - Andersen
Multistate Taxation in the New Millennium I - Pomp
Partnership Taxation - L. Cunningham
Parallel
Estate and Gift Taxation - Gans
Taxation of Property Transactions - Davidian
Combined
Tax Procedure - Billman

Summer 2009

Parallel
Timing Issues and the Income Tax - Engler

Spring 2009

Corporate Tax I & II - Schmolka
Survey of Tax Procedure - Blank
Taxation of Executive Compensation - Susko
Taxation of Property Transactions - Davidian
Parallel
Multistate Taxation in the New Millennium II- Pomp
Timing Issues and the Income Tax - Engler
Combined
Estate Planning - Harris/Sloan
Generation Skipping Transfer Tax - McCaffrey/Schneider
International Estate Planning - Christensen/McCaffrey
Partnership Taxation - L. Cunningham
Taxation of Private Equity Transactions - Weigel
Corporate Tax I - Blank

Fall 2008

Partnership Taxation - L. Cunningham
Tax Procedure - Billman
Tax of Executive Compensation - Susko
Tax of Property Transactions 2 - Engler
Parallel
Multistate Taxation in the New Millennium I - Pomp
Survey of Tax Procedure - Blank
Combined
Corporate Tax I & II - Schmolka
Estate and Gift Taxation - Gans
Taxation of Property Transactions - Davidian
Timing Issues and the Income Tax - Engler

Spring 2008

Estate & Gift Taxation -Gans
Multistate Taxation in the New Millennium 2 - Pomp
Tax Procedure - Billman
Taxation of Property Transactions 1 - N. Cunningham
Timing Issues and the Income Tax - Engler
Advanced Corporate Tax Problems - Steinberg
International Estate Planning - Christensen & McCaffrey
Estate Planning - Harris & Sloan
Partnership Taxation - L. Cunningham
Taxation of Executive Compensation - Susko
Taxation of Financial Instruments - Humphreys
Taxation of Mergers & Acquisitions - Heitner & Schmolka
Taxation of Property Transactions 2 - Engler

Fall 2007

Corporate Tax I & II - Schmolka
Parallel
Multistate Taxation in the New Millennium I -  Pomp
Timing Issues and the Income Tax - Engler
Combined
Taxation of Property Transactions I - N. Cunningham
Tax Procedure - Billman
Estate & Gift Taxation - Gans

Spring 2007

Corporate Tax I & II (L11.3080.004.FA07) Schmolka (for one student)
Combined
Taxation of Mergers and Acquisitions - Schmolka
Taxation of Financial Instruments - Humphreys
Multistate Taxation in the New Millennium II - Pomp
Advanced Corporate Tax Problems - Steinberg

Fall 2006

Corporate Tax II - Malman
Transfer Pricing - Rosenbloom
Generation-Skipping TransferTax - McCaffrey & McCaffrey
International Estate Planning - McCaffrey & McCaffrey
Taxation of Property Transactions II - Davidian
Combined
Multistate Taxation in the New Millennium I - Pomp
Timing Issues and the income Tax - Engler
Corporate Tax I & II - Schmolka 

Spring 2006

Taxation of Property Transactions I - Davidian
Tax Procedure - Brookes Billman
Corporate Tax I - Malman
Combined
Transfer Pricing - Rosenbloom
Taxation of Property Transactions II - Davidian
International Estate Planning - Christensen & C. McCaffrey
Generation-Skipping Transfer Tax - C. McCaffrey & P. Schneider 
Corporate Tax II - Malman

Fall 2005

Taxation of Mergers and Acquisitions - Schmolka
Taxation of Financial Instruments - Humphreys
Combined
Taxation of Property Transactions I - Davidian
Tax Procedure - Brookes Billman
Corporate Tax I - Malman

Spring 2005

Taxation of Property Transactions I - N. Cunningham
Tax Procedure - Brookes Billman
Combined
Taxation of Mergers and Acquisitions - Schmolka & Heitner
Taxation of Financial Instruments - Humphreys

Fall 2004

Combined
Taxation of Property Transactions I - N. Cunningham
Tax Procedure - Brookes Billman