Program Overview

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Taxation and Estate Planning, Dual LLM

Program at a Glance

• Program: Taxation and Estate Planning, Dual LLM
• Format: Online, Hybrid
• Total Units: 36
• Fall ’25 Early Application Deadline: July 13

Program Overview

Students may earn both an LLM in Taxation and an LLM in Estate Planning by completing only 36 units. To do so, the student must complete the required courses for each degree and the remaining units may be fulfilled from electives.

Admission Requirements

All applicants are encouraged to apply as early as possible during the admission cycle. To receive consideration by the Admissions Committee, applicants must submit their applications by the posted deadline. Applications may be accepted after the posted deadline and are reviewed on a space-available basis.

A complete LLM program application consists of the following:

• Completed GGU Application
• Statement of Purpose
• Resume or Curriculum Vitae (C.V.)
• Transcripts from any undergraduate university and/or any law school attended (translated if not in English)
• Non-US applicants must submit additional documents, including English proficiency demonstrated with either the TOEFL, IELTS, interview with Program Director, or waived for the exceptions

Admissions Process

Applications are complete when they contain all of the required materials detailed below.

Application Form

• Applicants must use the electronic application form available through the GGU website.

Statement of Purpose

• Applicants must submit a personal statement. The statement must be no more than two double-spaced, typed pages in 12-point font. The statement should specifically address: the applicant’s motivation for attending law school; why the applicant will make a successful law student and lawyer; and why the applicant wishes to attend Golden Gate University School of Law.
• The statement may also address the applicant’s ethnicity/race, employment history, volunteer experience, sexual orientation and/or gender identity, socioeconomic and cultural background, or any unique personal characteristics that would contribute to the university’s law school community.
• Applicants MUST certify their authorship of the statement, and the fact that they did not receive undue assistance in its preparation.

Resume or C.V.

• Applicants must include a current résumé detailing educational and work history along with any current or past community service or volunteer experience.

University and Law School Transcripts

• Applicants must provide all undergraduate and graduate school transcripts. AT MINIMUM, APPLICANTS MUST POSSESS A JD, LLB, OR EQUIVALENT LAW DEGREE FROM A LAW SCHOOL OR UNIVERSITY BEFORE THE FIRST DAY OF NEW STUDENT ORIENTATION.
• Applicants are required to provide original, official transcripts or certified true copies of their academic record, whether from a U.S. institution or non-U.S. institution. These records must be in the original issuing language and come directly from the issuing academic institution. If that issuing language is not English, a certified English translation must accompany the record. If these records are included with the applicant’s submission, academic records should be in an official, sealed envelope from the institution. GGU Law will withdraw offers of admission from admitted students who cannot show proof of a conferred law degree.

Credit Transfers

For ABA-approved JD or LLM programs, up to twelve (12) completed units may be transferred in at admission. To be considered, the applicant must have taken the course within the last five years; the applicant must have earned grades of B- or better (minimum 2.50 GPA); the course must be equivalent to a required or elective course in that particular LLM program; and the LLM Program Director must determine that application of the units towards the degree is in the best interest of the student. The application of units is at the discretion of the specific LLM Program Director. Units from any non-law school program, or non-ABA-approved JD or LLM program will not be transferred in at admission.

Curriculum

Dual LLM Requirements:

• Successful completion of 36 or more units
• A cumulative GPA of 2.50 on a scale of 4.0
• Successful completion of the courses required for the degree program
• Completion of the program requirements within 5 years

Taxation Required Courses — 16 Units

• LLM 317A: Tax Research – 1 unit(s)
• LLM 318: Advanced Federal Income Taxation – 3 unit(s)
• LLM 330: Property Transactions – 3 unit(s)
• LLM 322A: Federal Income Taxation of Corporations and Shareholders I – 3 unit(s)
• LLM 328: Federal Income Taxation of Partners and Partnerships – 3 unit(s)
• And one of the following:
  • LLM 338: Tax Timing – 3 unit(s)
  • LLM 319: Federal Tax Procedure – 3 unit(s)

Estate Planning Required Courses — 11 Units

• LLM 325: Estate and Gift Taxation – 3 unit(s)
• LLM 334: Estate Planning I – 3 unit(s)
• LLM 334A: Estate Planning II – 2 unit(s)
• LLM 344: Federal Income Taxation of Trusts and Estates – 3 unit(s)

Elective Courses — 9 Units

Students in the dual program must complete the remaining 9 units from the elective courses listed for either program.

Internship/Externship

LLM Tax students may enroll in the tax and estate planning internship/externship programs and are allowed to apply up to six units of this type of non-classroom experience to their degree program. Students seeking to exceed this amount must receive the express permission of the LLM in Taxation and Estate Planning Programs Director.

LLM Tuition

The tuition for the LLM degree programs at Golden Gate University is $1,860 per unit, covering the cost of high-quality, career-focused education led by experienced faculty. This investment supports essential resources, including personalized academic advising, state-of-the-art technology, and student services designed to help adult learners succeed.

Learning Outcomes

• Students graduating from the LLM Program will be able to demonstrate that they understand the legal rules, principles, and theories in the respective field of substantive and procedural law.
• Students graduating from the LLM Program will be able to demonstrate that they can apply the legal rules, principles, and theories in the respective field of substantive and procedural law in order to resolve legal problems and provide advice for prospective clients.
• Students graduating from the LLM Program will be able to demonstrate that they can clearly and effectively communicate in a professional legal setting within the respective field of law.
• Students graduating from the LLM Program will be able to succeed in the respective field of law.

J-1 Visiting Scholar Program

GGU Law’s J-1 Visiting Scholar Program is intended to provide foreign nationals with opportunities to participate in educational and cultural programs in the United States and return home to share their experiences. It is also intended to encourage Americans to participate in educational and cultural programs in other countries.

Application Requirements

In addition to the application requirements listed above, we recommend that LLM and SJD applicants from other nations bring with them an extra copy of their official transcripts of undergraduate and law studies as well as any official documents they have received from the courts or bar associations of their home country indicating that they have been admitted to practice law in that country. Students planning to prepare for a bar examination may need a transcript evaluation by an independent agency. This evaluation can be completed after students arrive to begin the LLM or SJD programs.

English Proficiency

Applicants who received their degrees outside the United States must satisfy the Admissions Committee of the proficiency of their English language abilities. An official TOEFL score report sent directly from the Education Testing Service (ETS) to the appropriate program at GGU Law satisfies this requirement.

• The TOEFL Institution Code for Golden Gate University is 4329
• The TOEFL Department Code for the School of Law is 03

Applicants must receive a minimum TOEFL score of 580 Paper-based test (PBT), or 92 Internet-based test (iBT) for the LLM (Master of Laws) Programs in U.S. Legal Studies, International Legal Studies, Environmental Law, Intellectual Property Law, and Taxation, and the SJD (Doctorate) Program in International Legal Studies.

GGU Law accepts International English Language Testing (IELTS) scores. Students need about Level 6.5 to be admitted to the LLM (Master of Laws) Programs and the SJD (Doctorate) Program in International Legal Studies.

Proficiency may be demonstrated with either the TOEFL, IELTS, interview with Program Director, or waived for the exceptions.