LL.M. in Taxation and certificate applicants must have satisfactorily completed a basic income tax course in law school or demonstrated comparable work experience. An applicant who cannot meet this requirement must take the basic course in taxation (Taxation I) offered in Temple’s J.D. program in the student’s first term of enrollment and earn at least a B-. Credits earned in meeting this prerequisite will not be applied toward the LL.M. degree or certificate.

LL.M. in Taxation Requirements

• Coursework completed within 4 years of initial enrollment
• Earn 24 credits, including completion of the Core Curriculum
• GPA of 2.5 or higher
• Satisfaction of Writing Requirement

Classes that meet the Writing Requirement are listed on the Degree Requirement Checklist.

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

NOTE: This is not a concurrent degree, but Temple J.D. students can earn partial credit towards the LL.M.

A Temple J.D. student may qualify for entry into the LL.M. program before graduation, and earn up to half of the required 24 credits for the LL.M. while still a J.D. student. A student who earns the minimum number of credits required for a J.D. degree may apply up to six credits from eligible tax courses (which do not include Taxation I) toward an LL.M. For each additional credit a student earns beyond the minimum number of credits for a J.D. degree, the student can apply one more credit from eligible tax courses toward an LL.M. up to a maximum of 12 credits.

The following example illustrates the above rules. A Temple J.D. student who has taken 12 credits of eligible tax courses and graduates with the minimum 88 credits can apply six credits towards an LL.M. In order to apply all 12 credits of eligible tax courses, the student must graduate with 94 credits, six more than the minimum.

Estate Planning Certificate Requirements

  • Coursework completed within 2 years
  • Earn 9 credits in Estate Planning I and estate planning electives
  • GPA of 2.5 or higher

Employee Benefits Certificate Requirements

  • Coursework completed within 2 years
  • Earn 8 credits in Introduction to Employee Benefits Law and employee benefits electives
  • GPA of 2.5 or higher