Candidates for the Advanced Professional Certificate (APC) must hold a JD or an LLB 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 LLM in Taxation program. Note that these certificates do not qualify one for any professional license or exam, and one may not practice law in the US solely on the basis of having earned one of these certificates.

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. Many of the courses in the certificate programs may be available online, though some required and elective courses may not be. For example, Advanced Corporate Tax Problems, a required course for the corporate certificate, is not offered online. Students may suggest a substitute tax class for approval. The Advanced Professional Certificate programs are:

 

Corporate Taxation

The Corporate Taxation APC requires the following core courses:

  • Corporate Taxation I & II
  • Taxation of Mergers and Acquisitions
  • Advanced Corporate Tax Problems (Students may request to substitute another advanced corporate tax course for ACTP)

Students then elect from the following offerings, pending availability:

  • Advanced Partnership Tax I
  • Advanced Partnership Tax II: Issues in Practice
  • Partnership Taxation
  • International Taxation I, II, & III
  • Taxation of Financial Instruments
  • Taxation of Affiliated Corporations
  • Taxation of Private Equity Transactions
  • Taxation of Property Transactions

 

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, pending availability:

  • Advanced Partnership Tax
  • Corporate Taxation I & II
  • Generation Skipping Transfer Tax
  • International Estate Planning
  • International Taxation I, II, & III
  • Partnership Taxation
  • Tax Aspects of Charitable Giving
  • Tax Exempt Organizations
  • Taxation of Executive Compensation
  • Taxation of Property Transactions
  • Timing Issues and the Income Tax

International Taxation

The International Taxation APC requires the following core courses:

  • International Taxation I & II

Students then elect from the following offerings, pending availability:

  • Advanced Corporate Tax Problem
  • Advanced Corporate Tax Problems: International
  • Advanced Partnership Tax I
  • Advanced Partnership Tax II: Issues in Practice
  • Corporate Taxation I & II
  • International Taxation III
  • Partnership Taxation
  • Tax Treaties
  • Taxation of Property Transactions
  • Taxation of Mergers and Acquisitions
  • Transfer Pricing

State Law Complaint Processes

States may have unique complaint processes available, SHEEO (State Higher Education Executive Officers Association) has compiled some of these individual state processes for complaints. Students who reside outside of New York taking online classes may avail themselves of the NC-SARA complaint process, as most US states now belong to this multi-state reciprocity compact.