Comprehensive curricula for advanced tax studies.

The BU Law Graduate Tax Program (GTP) offers one of the most comprehensive curricula for advanced tax studies in the country. All courses are available to both online and residential students.  With the exception of a small number of online-only courses, courses are captured on video and then uploaded the following day to the course’s information site (Blackboard). This allows residential and online students to view the same lectures. The majority of the online course sections also have a Teaching Assistant, who serves as a contact for residential and online students, answers questions, and supports the learning experience. All video content and text-searchable transcripts of course lectures are available to students throughout the course for review on demand.

View Graduate Tax Program Learning Outcomes

Degree Requirements

The LLM in Taxation degree requires the successful completion of 24 credit hours, including five required courses, with no more than one grade of D and a cumulative average of at least 2.3 in all courses taken. Full-time students must complete the degree requirements in two consecutive academic semesters (with the exception of students pursuing the 32 credit bar qualification option or the extended LLM with English classes option); part-time students must complete the degree requirements in no more than eight consecutive semesters. Where there is good cause, the Graduate Tax Program Committee may extend either period.

Upon request, a student with an appropriate tax background may be excused from taking a required, prerequisite, or corequisite course. A candidate who has done graduate work in taxation at another approved law school may be granted up to 6 credits of advanced standing in the program at the Graduate Tax Program Committee’s discretion.

No thesis is required; however, students interested in undertaking a writing project under the supervision of a faculty member can do so either by taking a seminar or by arranging an independent research project. Additionally, a student may supplement the Program with courses at other Boston University graduate or professional schools, such as Metropolitan College. Upon application, credit for these courses may be given toward the LLM degree.

Grading System

The Graduate Tax Program uses a letter grading system. The range of letter grades and their weight for purposes of determining a student’s cumulative average are:

A+ = 4.3 A = 4.0 A- = 3.7
B+ = 3.3 B = 3.0 B- = 2.7
C+ = 2.3 C = 2.0 C- = 1.7
D = 1.0 F = 0

Concentrations and Emphasis Areas

Students in the Tax LLM Program can earn a formal concentration in Estate Planning, which will appear on their final transcript.  Students can also pursue a number of emphasis areas as part of their LLM studies.  For more information, please review the courses included in the Estate Planning Concentration and/or Emphasis Areas.

Required Courses

Course Descriptions and Prerequisites