Advanced Certificate in Taxation
The Advanced Certificate in Taxation is a part-time, 12-credit, specialized study program in Corporate Taxation, Estate Planning, or International Taxation.
General Information and Requirements
- Candidates for the Advanced Certificate 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.
- The certificates consist of a combination of related courses totaling 12 credits. Certificate students may not exceed 14 credits.
- The certificate requirements consist of advanced courses; students must satisfy prerequisites.
- All requirements must be completed within four years. It is possible for students to complete a certificate in one academic year.
- 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, a required course for the corporate certificate, is not offered online. Students may suggest a substitute tax class for approval (or ask for a suggestion) as we have many other classes focusing on transactional tax issues.
- Note that these certificates do not qualify one for any professional license or exam, and one may not practice law in the U.S. solely on the basis of having earned one of these certificates.
Advanced Certificate Specializations: Core and Elective Courses
The Corporate Taxation Certificate requires the following core courses:
| Core Courses | |
|---|---|
| Corporate Taxation or Corporate Tax I and Corporate Tax II | 3 credits, on campus only 2 credits each, online only |
| Taxation of Mergers and Acquisitions | 2 credits, on campus or online |
| Advanced Corporate Tax Problems or Advanced Corporate Tax: Current Deal Structures | 2 credits, on campus only 2 credits, on campus only |
Students then elect from the following course offerings, pending availability:
| Elective Courses | |
|---|---|
| Advanced Partnership Tax I | 1 credit, on campus only |
| Advanced Partnership Tax II | 1 credit, on campus only |
| International Tax I | 2 credits, on campus or online |
| International Tax II | 2 credits, on campus or online |
| International Tax III | 2 credits, on campus or online |
| Partnership Taxation | 3 credits, on campus or online |
| Taxation of Financial Instruments | 2 credits, on campus or online |
| Taxation of Affiliated Corporations | 2 credits, on campus or online |
| Taxation of Private Equity Transactions | 2 credits, on campus or online |
| Taxation of Property Transactions | 2 credits, on campus or online |
The Estate Planning Certificate requires the following core courses:
| Core Courses | |
|---|---|
| Estate and Gift Taxation | 3 credits, on campus or online |
| Estate Planning | 2 credits, on campus or online |
| Income Taxation of Trusts and Estates I | 2 credits, on campus or online |
Students then elect from the following offerings, pending availability:
| Elective Courses | |
|---|---|
| Advanced Estate and Gift Taxation | 2 credits, on campus or online |
| Advanced Partnership Tax I | 1 credit, on campus |
| Corporate Taxation or Corporate Tax I and/or Corporate Tax II | 3 credits, on campus only 2 credits each, online only |
| Income Taxation of Trusts and Estates II | 1 credit, on campus or online |
| International Estate Planning | 1 credit, on campus or online |
| International Tax I | 2 credits, on campus or online |
| International Tax II | 2 credits, on campus or online |
| International Tax III | 2 credits, on campus or online |
| Partnership Taxation | 3 credits, on campus or online |
| Tax Aspects of Charitable Giving or Tax Aspects of Charitable Giving | 2 credits, on campus only 1 credit, online only |
| Tax-exempt Organizations | 2 credits, on campus or online |
| Taxation of Executive Compensation | 2 credits, on campus or online |
| Taxation of Property Transactions | 2 credits, on campus or online |
| Timing Issues and the Income Tax | 1 credit, on campus or online |
The International Taxation Certificate requires the following core courses:
| Core Courses | |
|---|---|
| International Tax I & II or International Tax I and International Tax II | 4 credits, on campus only 2 credits each, on campus or online |
Students then elect from the following offerings, pending availability:
| Elective Courses | |
|---|---|
| Advanced Corporate Tax Problems | 2 credits, on campus only |
| Advanced Corporate Tax Problems: International | 2 credits, on campus only |
| Advanced Partnership Tax I | 1 credit, on campus only |
| Advanced Partnership Tax II: Issues in Practice | 1 credit, on campus only |
| Corporate Taxation or Corporate Tax I and/or Corporate Tax II | 3 credits, on campus only 2 credits each, online only |
| International Tax III | 2 credits, on campus or online |
| Partnership Taxation | 3 credits, on campus or online |
| Tax Treaties | 4 credits, on campus only |
| Taxation of Property Transactions | 2 credits, on campus or online |
| Taxation of Mergers and Acquisitions | 2 credits, on campus or online |
| Transfer Pricing | 1 credit, on campus or online |
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.