LL.M in Business and Taxation Degree Requirements

BUSINESS CONCENTRATION

Required Courses

• Corporate Finance (3)

• Taxation of Business Entities (3)

• Business Planning Practicum (2)

• A course dealing with the policy perspectives of the business sector being studied (2 or 3 credits). Course must be approved by the Program Director.

In addition: The student is required to have completed a substantial research paper of at least 30 pages which was submitted for a grade in one of the LL.M courses or seminars; the student must receive a passing grade (at least a “C”) on the paper.

Concentration Courses

Students must select a concentration area. At least eight credit hours of course work must come from one of the concentration areas for students pursuing an LL.M in Business degree.

Concentration areas and examples of courses within those concentration areas:

Finance/Corporate Governance

Antitrust
Real Estate Finance
Corporate Counsel
Securities Regulations
Corporate Taxation
International Taxation I and II
International Sales
Business Bankruptcy
Corporate Governance Seminar (Policy)

Labor and Employment

Employment Law (Policy)
Labor Arbitration
Employment Discrimination
Labor Law

Intellectual Property

Intellectual Property (Policy)
Computer Law
Patent Law
Copyright Law
Unfair Trade Practices

Small Business

Entrepreneurship
Consumer Law
International Sales
Consumer Bankruptcy
Business Bankruptcy
Accounting Problems for Lawyers
LLCs
Partnership Taxation

Regulatory

Antitrust
Energy Law
Environmental Law (Policy)
Hazardous Waste
Immigration Law
Environmental Practicum
Health Law
Insurance Law
Land Use Controls

Dispute Resolution

Business Negotiation
Multi-Disciplinary Dispute Processing
DR Systems Design
Mediation
Negotiation
Arbitration
Dispute Resolution (Policy)
Various clinics and dispute resolution practicums

Capital University Law School reserves the right to add or delete concentrations, as well as the courses within those concentrations, depending upon course availability or additional course development.

Electives

At least four credit hours must come from the list of taxation courses permitted or required for a student pursuing the LL.M in Taxation degree (see LL.M in Taxation for a partial listing of LL.M in Taxation courses). The number of elective credits depends upon the number of total required course credits taken by the student. Electives are subject to approval by the Program Director.

Note: Students will still be required to complete 24 credit hours within a six year time period; this time period decreases if courses are transferred from the J.D. program into the LL.M program.

TAXATION CONCENTRATION

Required Courses

• Advanced Individual Income Tax Problems (2)

• Taxation Research and Communications I (2)

• Taxation Research II/Tax Policy Seminar (2)

• Corporate Tax (3)

• Partnership Tax (3)

• Tax and Professional Responsibility (2)

• Corporate Finance (3)

• Business Planning Practicum (2)

In addition: The student is required to have completed a substantial research paper of at least 30 pages which was submitted for a grade in one of the LL.M courses or seminars; the student must receive a passing grade (at least a “C”) on the paper.

Elective Courses

Five credit hours must come from within one of the concentration areas in the LL.M in Business. Electives are subject to approval by the Program Director.

Capital University Law School reserves the right to add or delete concentrations, as well as the courses within those concentrations, depending upon course availability or additional course development.

Note: Students will still be required to complete 24 credit hours within a six year time period; this time period decreases if courses are transferred from the J.D. program into the LL.M program.