Concentration

A student is not required to pursue the full LL.M. to obtain a concentration’s or AAFM Certification. A student may either create his or her own curriculum or pursue a concentration. The LL.M. has five possible concentrations. Each concentration has its own required course curriculum that must be taken in order to complete the concentration. The concentration acts like a curriculum guide for students that desire to specialize in a particular area. If a student completes a concentration, then the program will grant that concentration to the student for framing. An LL.M. graduate will receive both the LL.M. degree and the concentration certificate/s earned. Students who successfully complete (17 credits) and the Online Research & Writing (Thesis 1) requirement for a particular concentration may receive a certificate from the LL.M. International Tax and Finance Program.

(1) International Financial Centers
(2) United States Taxation
(3) E-commerce
(4) Anti-Money Laundering & Compliance
(5) Trusts and Estate Planning
(6) Wealth Management

A concentration requires 17 credits, including the required course Online Research & Writing (Thesis 1) (2 credits). Because all program courses are worth 3 credits, five courses plus Online Research & Writing will earn a concentration’s certificate diploma. Further, if you have take 3 courses in any concentration area, you can apply individually to the AAFM for Certification under our Articulation agreement.

Students may take more credits than the 28 required to graduate with the LL.M. By example, a student pursuing two concentrations is required to undertake 34 credits.

In that a student is not required to pursue a concentration and may take any LL.M. courses offered subject to the pre-requisites for the advanced courses, the program allows a firm or financial institution to sculpt its own training requirements for its associates.

Required courses to obtain a particular concentration’s

Concentration  in International Financial Centers Planning

Principles of International Tax (Fall)
Tax Treaties Law & Planning (Fall)
Offshore Financial Centers & Planning (Spring)
Anti-Avoidance (Spring)
International Tax Planning (Summer)

Concentration  in United States Taxation

Introduction to Income Tax 1 (Fall)
Tax Civil Procedure (Fall)
Tax 2: Accounting, Deferred Comp & Other Issues (Spring)
US Corporation Tax (Spring)
US Partnership Tax (Summer)

Concentration  in E-commerce

Introduction to E-commerce (Fall)
Privacy Law (Spring)
Online Contracting (Summer)
Global Commerce Law & Taxation (Summer)
Cyber Crime & Techno Torts (Spring)

Concentration in Anti-Money Laundering & Compliance

Anti-Money Laundering & Compliance 1 (Spring)
Anti-Money Laundering & Compliance 2 (Summer)
 --Technical Issues of Anti-Money Laundering: Asset

Anti-Money Laundering & Compliance 3 (Fall)
 --Forfeitures; Terrorism Financing; Tax Exempts (2006)
Offshore Financial Centers Planning (Spring)

Concentration in Trusts and Estate Planning/Company Secretarial and Administration

Trusts Law and Administration (Fall)
Estate and Gift Tax (Spring)
Offshore Financial Centers Planning (Spring)
International Estate Planning (Summer)