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:
• Taxation of Mergers and Acquisitions
• Advanced Corporate Tax Problems (Students may request to substitute another advanced corporate tax course for A.C.T.P.)
Students then elect from the following offerings, pending availability:
• Taxation of Financial Instruments
• Taxation of Affiliated Corporations
• Taxation of Private Equity Transactions
Estate Planning
The Estate Planning APC requires the following core courses:
• Estate Planning
• Income Taxation of Trusts and Estates
Students then elect from the following offerings, pending availability:
• Advanced Topics in Partnership Tax
• Generation Skipping Transfer Tax
• Partnership Taxation
International Taxation
The International Taxation APC requires the following core courses:
Students then elect from the following offerings, pending availability:
• International Taxation III
• Taxation of Mergers and Acquisitions
• Transfer Pricing