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Golden Gate University School of Law LLM in Tax 2000 Golden Gate University School of Law GGU Law Digital Commons Law School Bulletins & Prospectus About GGU School of Law 2000 Golden Gate University School of Law LLM in Tax 2000 Follow this and additional works at: http://digitalcommons.law.ggu.edu/bulletins Part of the Legal Education Commons Recommended Citation "Golden Gate University School of Law LLM in Tax 2000" (2000). Law School Bulletins & Prospectus. Paper 95. http://digitalcommons.law.ggu.edu/bulletins/95 This Newsletter or Magazine is brought to you for free and open access by the About GGU School of Law at GGU Law Digital Commons. It has been accepted for inclusion in Law School Bulletins & Prospectus by an authorized administrator of GGU Law Digital Commons. For more information, please contact [email protected]. GOLDEN GATE UN SCHQ:ttlL. OF LAW L L.M. 11\1 TAXATION --., he main campus of Golden Gate University School of Law is located in the heart of downtown San Francisco. With the legal and financial district on one side and the bustling "Multimedia Gulch" on the other, the school is a short walk from law, judicial, and government offices as well as restaurants, shopping, and many attractive museums and plazas. THE Golden Gate University is a private nonprofit institution of higher education, a major center for professional study in the fields of management, business, technology, international studies, public administration, and law. It is accredited by the Western Association of Schools and Colleges. The Law School, founded in 1901, is one of the oldest law schools in the western United States. It is fully accredited by the American Bar Association and the Committee of Bar Examiners of the State of California and is a member of the Association of American Law Schools. Golden Gate students come from across the United States and from more than 35 foreign nations. They represent a wide spectrum of ethnic, economic, and cultural backgrounds. CONTENTS The LL.M. in Taxation Program is also Dean's Message ............................. 2 offered in Los Angeles. Contact us for more Director's Message ........................... 3 information. Overview & Requirements .................... 4 Course Descriptions ......................... 5 Faculty ................................... 8 Admissions ............................... 11 Academic Calendar & Fees ................... 13 Map & Directions .......................... 14 LL.M. in Taxation Application ................ 15 Golden Gate University School of Law LL.M. in Taxation 536 Mission Street, San Francisco, CA 94105-2968 Tel (415) 442-6605 (800) 4-TAX-LLM E-mail [email protected] Fax: (415) 495-6756 Visit our website at www.ggu.edullaw Design: Jung Design ~~""''''''''I Q Recycled _.~!~K. ~ Paper Ed~orial & Production: Lorri Ungaretti Photography: Mark Koehle" Aaron Laue" Richard Taube" Lorri Ungaretti GOLDEN GATE UNIVERSITY SCHOOL OF LAW DEAN'S MESSAGE Oday,s lawyer is only well equipped to fully confront clients' legal questions if he or she has a thorough grounding in tax law. The critical importance of tax law has long been recog T nized at Golden Gate University School of Law. In 1978, we established our LL.M. in Taxation Program, one of the first in the nation, and it has grown considerably, in both size and prestige. As a result, Golden Gate is renowned as one of America's major centers of tax studies, and we are a national focus for the study of tax law. Over the years, the LL.M. in Taxation Program has thrived, expanded, and won world renown. Through the development of an international curriculum, the program has attracted attorneys from allover the world. In 1995, as part of the program's expansion, we opened a Los Angeles campus, which draws many enthusiastic students from southern California. With each successful development, the LL.M. in Taxation Program has flourished and further evolved An LL.M degree in taxation with superb offerings, new courses added continually, and excellent faculty brought in to enrich and enhance it. An LL.M. degree in taxation from Golden Gate is immediately recognized as a from Golden Gate distinguished, highly respected badge of professional merit that identifies a first-rate scholar and an adept practitioner in tax law. is recognized as a distinguished Pursuing an LL.M. degree in taxation from Golden Gate will expand your intellectual skills and and highly respected badge of abilities and add great value to your credentials as a lawyer. The degree identifies you as one with unique and sought-after talents that will serve and reward you throughout your career. professional merit that Come join us and share in this rich scholarly, personal, and professional experience. identifies a first-rate scholar and practitioner in tax law. Peter G. Keane Dean GOLDEN GATE UNIVERSITY SCHOOL OF LAW --DIRE he impact of tax law is almost inescapable for the modern law practitioner. More and more professionals are discovering the need to supplement legal education T with specialized advanced studies. Formal study is often essential for those intending to concentrate their law practice in the area of tax law. Depending on individual needs, such study may be helpful at the beginning of a legal career or may benefit a more experienced attorney making a career change or shifting a practice focus. Those in other legal fields are also increasingly aware of the value of tax expertise. Our students include not only traditional tax and business attorneys, but also estate planners, bank employees, real estate experts, personal injury lawyers, matrimonial attorneys, and international entrepreneurs. At Golden Gate, our large number of elective courses appeal to a variety of students. Many choose a traditional broad approach including all aspects of tax law. Others Our students include not only use their choice of courses to concentrate in more specialized areas, such as business tax law, estate planning, tax litigation, or international tax. traditional tax and business Enrollment options accommodate the differenr circumstances of our student body. Those able to attorneys, but also estate devote themselves to full-time study can complete the program in two trimesters. Others choose to extend their studies to three trimesters. Many working professionals attend part-time, and some earn planners, bank employees, their degrees entirely through evening classes. real estate experts, personal Our faculty is among the finest available anywhere. Drawing on the thriving legal communities of San Francisco and Los Angeles, we are able to attract experienced practitioners who are experts in their injury lawyers, matrimonial fields and masters in their classrooms. attorneys, and international We at Golden Gate University School of Law are proud of our LL.M. in Taxation Program. entrepreneurs. The effectiveness of our program is evidenced by the breadth of our curriculum, the quality of our faculty, the satisfaction of our students, and the success of our graduates. I would welcome the opportunity to discuss what an LL.M. degree in taxation can do for you, and why I believe that Golden Gate is an attractive place to earn that degree. Marci L. Kelly Associate Dean and Director ofthe LL.M in Taxation Program GOLDEN GATE UNIVERSITY SCHOOL OF LAW 3 OVERVIEW & REQUIREM DEGREE REQUIREMENTS he LL.M. in Taxation Program is offered on a IS-week trimester basis, with the fall trimester classes scheduled September-December, the In order to earn the LL.M. in Taxation T spring trimester classes scheduled January-April, and the summer degree, students must complete 26 units with a trimester classes scheduled May-August. Classes are held Monday through cumulative grade point average of at least 2.5 Thursday. Students may tailor a program to their needs by attending full-time on a 4.0 scale. The grade scale is: or part-time, afternoon or evening, or any combination thereof Students may A 4.0 B 3.0 C 2.0 D 1.0 complete the program in as few as two trimesters, but must finish all degree A- 3.5 B- 2.5 C- 1.5 F 0.0 requirements within five years of the date of matriculation. Students must complete 13 units of required courses and 13 units of elective courses before the next listing begins. TRANSFER OF CREDITS Units from aJD. program or from any non­ law school tax program cannot be transferred into the LL.M. in Taxation Program. Up to 12 units from an ABA-approved LL.M. in Taxation Program can be transferred to the program if the student has earned grades of at least B- (2.5). A special transfer provision exists for students who have taken tax courses while attending the Golden Gate J.D. program. Up to 9 such units may be transferred to the LL.M. program. CROss-REGISTRATION Students may receive credit toward the LL.M. in Taxation degree by taking courses in Golden Gate's other LL.M. programs. Consent of the directors of both programs is required. For course descriptions, see the individual bulletins of Golden Gate University LL.M. Programs in International Legal Studies, Environmental Law, or United States Legal Studies. 4 GOLDEN GATE UNIVERSITY SCHOOL OF LAW ot every course is offered each Professional Responsibility forTax comparative tax systems, hybrid instruments, trimester. Required courses are Practitioners (I) choice of entity issues, international tax policy, Nnormally offered at least two of This course considers tax practice issues, international tax credits, transfer pricing, and every three trimesters. Elective courses are including tax attorney regulation and ethical concerns of foreign investors in the U.S. offered at least
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