J.D./LL.M. Program in Taxation

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The Joint J.D./LL.M. Program offers students an opportunity to earn both degrees in seven semesters. Students begin to take graduate level tax courses during their third year, with 12 LL.M. credit hours counting toward both degrees.

The Joint J.D./LL.M. option is available to students from the University of Miami School of Law who have earned a minimum GPA of 2.80 and at least a "B" in Federal Income Tax. Students who are enrolled at other law schools and wish to apply to the joint J.D./LL.M. Program must have earned a minimum GPA of 3.00 and at least a "B" in Federal Income Tax.

They must also submit a letter from their home school dean confirming that our program credits will be accepted for transfer toward their J.D. degree. Students seeking admission to the joint degree program should apply during the spring semester of their second year of law school.

LL.M. in taxation

The following courses are required for the LL.M. degree:

• Tax Policy and Practice (2 credits each semester)
• Corporate Tax (4 credits)
• International Tax (3 credits)
• Federal Wealth Transfer Tax (2 credits)
• Partnership Tax (3 credits)
• Federal Tax Procedure (2 credits)

Students have to complete 10 credit hours from among the following electives:

• Advanced Corporate Tax (2 credits)
• Federal Tax Planning (2 credits)
• Transfer Pricing and Tax Treaties (2 credits)
• International Tax: Inbound (2 credits)
• International Tax: Outbound (2 credits)
• Taxation of International Transactions (2 credits)
• Pensions and Deferred Compensation (2 credits)
• Taxation of Exempt Organizations (2 credits)
• Estate Planning Workshop (2 credits)
• State and Local Tax (2 credits)
• Bankruptcy Tax (2 credits)
• Commercial Lending (2 credits)

For more information

Students interested in this joint degree program should contact Program Coordinator Lorrie Capps at 305-284-5567, lcapps@law.miami.edu or visit the Graduate Program in Taxation website.