Advanced Professional Certificate in Taxation

Candidates for the Advanced Professional Certificate (APC) must hold a J.D. or an LL.B. degree from a law school that is approved by the Section on Legal Education of the American Bar Association or its foreign equivalent. Please note that admissions deadlines differ for candidates with foreign credentials. The APC consists of a combination of related courses totaling at least 12 credits and not exceeding 14 credits. The APC in Taxation may be completed by students who wish to pursue only the Certificate, as well as students who have been admitted to the Part-time LL.M. in Taxation program.

Students may complete the program in one calendar year of part-time work. All APC requirements must be completed within four years. Since the APC consists of advanced courses, students must satisfy prerequisites.

The Advanced Professional Certificate programs are:

Corporate Taxation
The Corporate Taxation APC requires the following core courses:
• Corporate Taxation I & II
• Taxation of Corporate Mergers and Acquisitions
• Advanced Corporate Tax Problems

Students then elect from the following offerings:
• Partnership Taxation I & II
• International Taxation I & II
• Taxation of Financial Instruments
• Taxation of Affiliated Corporations
• Taxation of Property Transactions I& II

Estate Planning
The Estate Planning APC requires the following core courses:
• Estate and Gift Taxation
• Estate Planning
• Income Taxation of Trusts and Estates

Students then elect from the following offerings:
• Advanced Estate and Gift Taxation
• Tax Aspects of Charitable Giving
• Tax Exempt Organizations
• Corporate Taxation I & II
• International Taxation I & II
• Partnerships I & II
• Timing Issues and the Income Tax
• Taxation of Property Transactions I & II

International Taxation
The International Taxation APC requires the following core courses:
• International Taxation I & II

Students then elect from the following offerings:
• Corporate Taxation I & II
• Advanced Corporate Tax Problems
• Taxation of Corporate Mergers and Acquisitions
• Partnership Taxation I & II
• Taxation of Property Transactions I & II
• Tax Treaties
• International Taxation III