Program Overview

Introduction to the Advanced Certificate in Taxation

The Advanced Certificate in Taxation is a part-time, 12-credit, specialized study program in Corporate Taxation, Estate Planning, or International Taxation.

General Information and Requirements

• Candidates for the Advanced Certificate must hold a JD or an LLB degree from a law school that is approved by the Section on Legal Education of the American Bar Association or its foreign equivalent.
• The certificates consist of a combination of related courses totaling 12 credits. Certificate students may not exceed 14 credits.
• The certificate requirements consist of advanced courses; students must satisfy prerequisites.
• Students may complete the program in one calendar year of part-time work. All requirements must be completed within four years.
• Many of the courses in the certificate programs may be available online, though some required and elective courses may not be.
• Note that these certificates do not qualify one for any professional license or exam, and one may not practice law in the U.S. solely on the basis of having earned one of these certificates.

Advanced Certificate Specializations: Core and Elective Courses

The Advanced Certificate in Taxation offers specializations in Corporate Taxation, Estate Planning, and International Taxation.

Corporate Taxation

• The Corporate Taxation Certificate requires the following core courses:
  • Corporate Tax OR Corporate Tax I and Corporate Tax II
  • Taxation of Mergers and Acquisitions
  • Advanced Corporate Tax Problems or Advanced Corporate Tax: Current Deal Structures
• Students then elect from the following course offerings, pending availability:
  • Advanced International Tax: Outbound
  • Advanced Partnership Tax I
  • Advanced Partnership Tax II: Issues in Practice
  • Partnership Taxation
  • International Tax I
  • International Tax II
  • Taxation of Financial Instruments
  • Taxation of Affiliated Corporations
  • Taxation of Private Equity Transactions
  • Taxation of Property Transactions

Estate Planning

• The Estate Planning Certificate requires the following core courses:
  • Estate and Gift Taxation
  • Estate Planning
  • Income Taxation of Trusts and Estates
• Students then elect from the following offerings, pending availability:
  • Advanced International Tax: Outbound
  • Advanced Partnership Tax
  • Corporate Tax OR Corporate Tax I and Corporate Tax II
  • Generation Skipping Transfer Tax
  • Income Taxation of Trusts and Estates II
  • International Estate Planning
  • International Tax I
  • International Tax II
  • Partnership Taxation
  • Tax Aspects of Charitable Giving
  • Tax-Exempt Organizations
  • Taxation of Executive Compensation
  • Taxation of Property Transactions
  • Timing Issues and the Income Tax

International Taxation

• The International Taxation Certificate requires the following core courses:
  • International Tax I & II (or International Tax I and International Tax II)
• Students then elect from the following offerings, pending availability:
  • Advanced International Tax: Outbound
  • Advanced Corporate Tax Problems
  • Advanced Corporate Tax Problems: International
  • Advanced Partnership Tax I
  • Advanced Partnership Tax II: Issues in Practice
  • Corporate Tax OR Corporate Tax I and Corporate Tax II
  • Partnership Taxation
  • Tax Treaties
  • Taxation of Property Transactions
  • Taxation of Mergers and Acquisitions
  • Transfer Pricing

State Law Complaint Processes

States may have unique complaint processes available. Students who reside outside of New York taking online classes may avail themselves of the NC-SARA complaint process, as most US states now belong to this multi-state reciprocity compact.