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J.D./LL.M. in Taxation Joint Degree
Graduate Taxation Program
Joint Program Admission Requirements
Joint Program Requirements
FAQs
The joint degree program helps Cooley students earn both a J.D. and an LL.M. in Taxation. The program will let qualified Cooley students gain provisional admission to the Graduate Taxation program. These students can then take up to eight hours of LL.M. credit and use those hours toward the J.D. degree. The net result is to save joint degree students eight hours of time and tuition while they are earning both degrees.
Graduate Tax Program
The Graduate Taxation program is located at Cooley's Rochester/Oakland University Campus. Professor Gina Torielli is the Director, and Professor Stuart Lazar is the Assistant Director. The graduate tax classes are offered on the weekends at Cooley's campus at Rochester/Oakland University.
To earn the LL.M. degree, students must successfully complete the required courses and a sufficient number of elective courses to earn 24 credits. An overall cumulative grade point average of at least a 3.0 or "B" on the total hours taken and completed must be achieved.
Students can take up to five years to complete the academic requirements needed for the LL.M. degree.
Required courses in the Graduate Taxation program are Corporate Taxation (3 cr.), Income Taxation (3 cr.), Partnership Taxation (3 cr.), and Tax Practice and Procedure (3 cr.).
Joint Program Admission Requirements
In order to be considered for provisional admission to the joint program a Cooley J.D. student must have completed 60 credits, including at least a "B" in a basic income taxation course.
Provisional admission to the program will be based on, among other things, class standing in the top one-half of the student's class, undergraduate major and academic performance, a writing sample, a written personal statement, and a letter of recommendation.
Students can take up to five years to complete the academic requirements needed for the LL.M. degree.
Joint Program Requirements
Permitted LL.M. Courses
A provisionally admitted J.D. student may earn up to eight LL.M. tax credits
-Corporate Taxation (three-credit required course);
-Partnership Taxation (three-credit required course); and,
-one two-credit elective course with the permission of the Director of the Graduate Taxation Program
Scheduling of LL.M. Courses
A provisionally admitted J.D. student would be expected to complete the required LL.M. courses Corporate Taxation and Partnership Taxation before taking any LL.M. elective course, unless this requirement was waived by the Director of the Graduate Taxation Program. It is expected that this requirement would be waived for J.D. students who completed the J.D. course Taxation of Business Entities with a "B" or better.Non-Credit Waiver for Income Taxation Requirement
The J.D. basic income tax course does not count as credit toward the LL.M. degree; however, the student will receive non-credit waiver for Income Taxation (three credits). The student will be required to take LL.M. elective courses in exchange for the non-credit waiver for Income Taxation.
Total Credits Required for Degrees
Eight credit hours of time and tuition are saved through the joint degree program.
Cooley would accept the eight LL.M. credits as electives toward the J.D. degree (90 credits required for J.D. degree).
The eight LL.M. credits would also be counted toward the Cooley LL.M. degree (24 total credits - 8 credits = 16 remaining credits).
Grading Scales
The LL.M. and J.D. grading scales differ. Therefore, the grades earned in LL.M. classes will be based on the LL.M. grade scale and will be reflected on the LL.M. transcript. On the J.D. transcript, these LL.M. grades will be reflected as pass/fail grades for a provisionally admitted J.D. student.
Full Admission to LL.M. Program
A provisionally admitted J.D. student may be fully admitted to the LL.M. program once the J.D. degree is awarded.
The graduated J.D. student must satisfy the class standing admission requirement of the LL.M. program and be capable of achieving a cumulative grade point average of 3.0 required for graduation from the LL.M. program in order to be fully admitted.
Students can take up to five years to complete the academic requirements for the LL.M. degree.
Tuition
J.D. students pay the J.D. tuition rate for LL.M. courses. Once the student is awarded the J.D. degree and is fully admitted into the graduate program, the LL.M. tuition rate will apply.
Honors Scholarship
The LL.M. program does not have an Honors Scholarship, however, J.D. students can get Honors Scholarship for LL.M. classes taken while they are still a J.D. student. Any J.D. Honors Scholarship will not carry over to the LL.M. program once the student is awarded the J.D. degree and is fully admitted into the LL.M. program.
FAQs
What are the admission requirements to the joint program?
You must be a Cooley J.D. student who:
-has completed 60 credits;
-has earned at least a "B" in a basic income taxation course; and,
-is in the top one-half of your class.
What do you have to do to apply to the joint program?
Complete an application for provisional admission to the J.D./LL.M. in Taxation program and submit it to the Associate Dean for International, Graduate, and Extended Programs. The application may be obtained from the Office of International, Graduate, and Extended Programs on the 10th floor of the Cooley Center.
All LL.M. admission requirements apply to a student applying for the joint program, except for the J.D. degree. The student must complete the application which includes submitting a writing sample, a written personal statement and a letter of recommendation.
What is provisional admission?
Provisional admission means that the student is not fully admitted to the LL.M. program until the J. D. degree is awarded. Also, before being fully admitted to the LL.M. program, the student must satisfy all LL.M. admission requirements. In other words, the graduated J.D. student must satisfy the class standing admission requirement of the LL.M. program and be capable of achieving a cumulative grade point average of 3.0 required for graduation from the LL.M. program in order to be fully admitted.
How much is tuition?
J.D. students pay the J.D. tuition rate for LL.M. courses. Once the student is awarded the J.D. degree and is fully admitted into the graduate program, the LL.M. tuition rate will apply.
Does the Honors Scholarship apply to LL.M. study?
No. The LL.M. program does not have an Honors Scholarship, however, J.D. students can get Honors Scholarship for LL.M. classes taken while they are still a J.D. student. Any J.D. Honors Scholarship will not carry over to the LL.M. program once the student is awarded the J.D. degree and is fully admitted into the LL.M. program.
Why is it a benefit to be in the joint program?
The Taxation LL.M. is becoming a recognized credential for attorneys who want to practice tax law. The joint program allows a J.D. student to earn LL.M. credits which will count toward the J.D. degree.
To illustrate: 90 credits are required for the J.D. degree and 24 credits are required for the LL.M. degree, if the degrees were earned separately. The joint degree program allows the student to count up to eight LL.M. credits toward the J.D. degree. Once the student is fully admitted into the LL.M. program, 16 LL.M. credits must be earned to be awarded the degree (24 - 8 = 16). The net is eight credit hours of saved time and tuition.
Where and when are the LL.M. classes offered?
The Graduate Taxation program is located at Cooley's Rochester/Oakland University Campus. Professor Gina Torielli is the Director, and Professor Stuart Lazar is the Assistant Director. The graduate tax classes are offered on the weekends at Cooley's campus at Rochester/Oakland University.
Once provisionally admitted, which Graduate Taxation courses can be taken?
A provisionally admitted J. D. student may earn up to eight LL.M. tax credits consisting of:
-Corporate Taxation (three-credit required course);
-Partnership Taxation (three-credit required course); and,
-one two-credit elective course with the permission of the Director of the Graduate Taxation program.
What is involved in scheduling these courses?
First, you must consult with your LL.M. academic advisor during the scheduling and registration process to make sure that all program and ABA rules are being followed.
The LL.M. courses should be taken in a specific order. A provisionally admitted J.D. student would be expected to complete the required LL.M. courses Corporate Taxation and Partnership Taxation before taking any LL.M. elective course, unless this requirement was waived by the Director of the Graduate Taxation program. It is expected that this requirement would be waived for the J.D. course Taxation of Business Entities with a "B" or better.
Do the credits from the J.D. basic income taxation course requirement count toward the LL.M. degree?
The J.D. basic income tax course does not count as credit toward the LL.M. degree; however, the student will receive non-credit waiver for Income Taxation (three-credit required LL.M. course). The student will be required to take LL.M. elective courses in exchange for the non-credit waiver for Income Taxation.
What is the grading scale?
The LL.M. and J.D. grading scales differ. Therefore, the grades earned in LL.M. classes will be based on the LL.M. grade scale and will be reflected on the LL.M. transcript. On the J.D. transcript, these LL.M. grades will be reflected as pass/fail grades for a provisionally admitted J.D. student.
| J.D. Grading Scale | LL.M. Grading Scale | ||
| A | 4.0 | A | 4.00 |
| A- | 3.5 | A- | 3.67 |
| B | 3.0 | B+ | 3.33 |
| B- | 2.5 | B | 3.00 |
| C | 2.0 | B- | 2.67 |
| C- | 1.5 | C+ | 2.33 |
| D | 1.0 | C | 2.00 |
| F | 0.0 | C- or below | 0.00 |
How do you get fully admitted into the LL.M. program?
A provisionally admitted J.D. student may be fully admitted to the LL.M. program once the J.D. degree is awarded. The graduated J.D. student must satisfy the class standing admission requirement of the LL.M. program and be capable of achieving a cumulative grade point average of 3.0 required for graduation from the LL.M. program in order to be fully admitted.
How long can you take to earn the LL.M. degree?
Graduate students can take up to five years to complete the academic requirements for the LL.M. degree.
Can the LL.M. degree be earned on a part-time or full-time basis?
Yes. Once fully admitted to the graduate program, a student is considered full-time when he or she is enrolled in six credit hours, half-time with three credit hours, and part-time with two credit hours. Students fully admitted and enrolled in the graduate program cannot register for more than 14 credits during a term. The LL.M. can be completed within one calendar year, but the full-time student could be faced with time conflicts between courses offered. Not all courses in the curriculum will be offered every term.
What about financial aid?
You are strongly encouraged to contact the Financial Aid office to find out whether it is available or how it may be affected. The Financial Aid office may be contacted by e-mail at finaid@cooley.edu or by telephone at (517) 371-5140, ext. 2210.
How do I receive additional information about the LL.M. Program?
Please review the requirements for the LL.M. degree. Information can be obtained
-on the Web at www.cooley.edu/llm
-by e-mail at LLM@cooley.edu
-by telephone at (517) 371-5140, ext. 2849
- or in person at the Office of International, Graduate, and Extended Programs on the 10th floor of the Cooley Center.
Lansing Campus
Office of International, Graduate, and Extended Programs
300 South Capitol Avenue
Lansing, MI 48933
(517) 371-5140, ext. 2849
LLM@cooley.edu
Rochester/Oakland University Campus
Graduate Taxation Program
Director: Professor Gina M. Torielli
304 O'Dowd Hall
Rochester, MI 48309
(248) 370-3625
toriellg@cooley.edu
Assistant Director: Professor Stuart Lazar
318 O'Dowd Hall
Rochester, MI 48309
(248) 370-3626
lazars@cooley.edu
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This Page was last updated on:
03/23/2004