LL.M. in Taxation Program

Our tax program is unique from many other programs in that all of our LL.M. candidates are presumed to have already completed a basic course in Federal Income Taxation at the J.D. level prior to matriculation at Chapman.*

This benefits you because it allows you to focus more of your time on upper division coursework in specialized courses that interest you.  It also benefits Chapman, because it drives motivated candidates who are already sure of their desire complete post-graduate work in tax and estate planning. 

We offer advanced courses in both business and estate planning fields.  All required courses are offered at least annually so that you may complete the program in nine months on a full-time basis.  The most popular elective courses are offered annually, and the more select advanced topic seminars are typically offered every other year or as occasional summer courses.

* Note: If you have not completed a J.D. level course in Federal Income Tax before matriculation, you will be required to complete it during your first semester in the program.  This may impact your ability to complete the program in one-year.

Required Courses

• Income Tax For LL.M. Students (3 Credits)
• Federal Tax Procedure (3 Credits)
• Federal Tax Research (2 Credits)
• Corporate Tax I (3 Credits)
• Partnership Tax (3 Credits)
• Ethics in Tax Practice (2 Credit)

Elective Courses

Tax Courses Related to Businesses and Individuals (Core)

• Closely-Held Business Tax Planning (2 Credits)
• Consolidated Returns (2 Credits)
• Corporate Tax II (2-3 Credits)
• Divorce Tax Planning (1-2 Credits)
• Executive Compensation (2 Credits)
• Intellectual Property Taxation (1-2 Credits)
• Qualified Pension and Profit-Sharing Plans (2 Credits)
• Real Estate Tax Planning (2 Credits)
• S Corporations (1 Credit)
• State and Local Taxation (2 Credits)
• Tax-Exempt Organizations (2 Credits)
• U.S. Taxation of International Income (3 Credits)

Courses Related to Estate Planning (Core)

• Charitable Gift Planning (1-2 Credits)
• Elder Law for LL.M.’s (1 Credit)
• Estate and Gift Taxation (3 Credits)
• Estate Planning (2 Credits)
• Estate Planning - Owners of Closely Held Businesses (2 Credits)
• Estate Planning - Offshore Trusts (1 Credit)
• Estate Planning Techniques for The High Net Worth Individual (1 Credit)
• Income Taxation of Trusts, Estates and Beneficiaries (2 Credits)
• Post-Mortem Estate Planning (2 Credits)
• Valuation for Tax Purposes (3 Credits)

Advanced Topics & Niche Practice Courses

• Advanced Corporate Tax Planning (1 Or 2 Credits)
• Advanced Partnership Tax (2 Credits)
• Advanced U.S. Taxation of International Income (1 Or 2 Credits)
• Bankruptcy and Workout Tax Issues (2 Credits)
• California Taxation (2 Credits)
• Ethical Issues in Estate Planning (1 Credit)
• Mexico - U. S. Tax Planning (1 Credit)
• Retirement Plans - Income and Estate Planning (1 Credit)
• Tax Policy (2 Credits)
• Tax Treaties and International Controversies (1 Credit)
• Transaction Review - The Role of the Tax Lawyer (1 Credit)

Other Courses

• With permission of the Associate Dean of Academic Affairs, credit may be given for other courses including Tax Externships, Tax Clinic work and other courses with a sufficient nexus to the program.

Transfer Courses

• Complete details on our policy for accepting transfer units are listed under Program Requirements, but to summarize, a non-Chapman J.D. may receive up to 6 credits and a Chapman J.D. may receive up to 12 units towards the degree for qualifying coursework.  In unusual cases, a student may petition to request additional transfer credits.