LLM PROGRAM DETAILS

Admissions Requirements

  • LLM applicants:
    • JD degree from a U.S. law school or completion of all requirements to practice law in a foreign country
    • Official transcripts for all credits leading to the JD degree, which must be earned from a law school approved by the American Bar Association, and must be sent directly from that institution
  • Completed application with $50 application fee
  • One letter of recommendation (professional or academic)
  • Resume
  • Essay
  • International applicants: TOEFL minimum score of 100 on Internet-based exam or 600 on paper-based exam and a transcript evaluation if graduated from a foreign institution. Applicants required to take the TOEFL should request that scores be sent directly to Villanova University (code 2959)

Cost of Attendance

ONLINE LLM TUITION FOR 2019-2020

Cost Per Credit: $1,525 
Total Tuition: $36,600

BOOKS/SUPPLIES

Varies per course. The average cost of course materials for Villanova University graduate tax students is $75 per credit hour.

APPLICATION FEE

$50 non-refundable fee

TRAVEL

None. The degree can be completed 100% online.

Curriculum

PROGRAM CORE COURSES: 18 CREDIT HOURS (3 CREDITS EACH)

  • Survey of Tax
  • Taxation I
  • Taxation II
  • Taxation of Corporations and Shareholders
  • Professional Responsibilities in Tax with Research and Writing
  • Partnership Taxation

ELECTIVE/SPECIALIZATION COURSES**: 6 CREDIT HOURS (LLM CHOOSE 3 ELECTIVES)

  • Tax Procedure
  • Wealth Tax
  • Taxation of Corporate Acquisitions and Reorganizations
  • Employee Benefits
  • State & Local Tax: Foundations
  • State & Local Tax: Income and Franchise Taxes
  • State & Local Tax: Sales and Use Tax
  • State & Local Tax: Controversy and Litigation Issues
  • State & Local Tax: Advanced Issues in Business Transactions
  • International Tax
  • Taxation of Trusts and Estates
  • Fundamentals of Testamentary Estate Planning
  • Charitable Gift Planning
  • Accounting of Income Taxes/ASC 740
  • Taxation of Real Estate Transactions
  • Fundamentals of Lifetime Estate Planning
  • Executive Compensation
  • Advanced Topics in Employee Benefits
  • Advanced Partnership Taxation
  • Qualified Pensions & Profit Sharing Plans I
  • Qualified Pensions & Profit Sharing Plans II

*LLM students must choose three elective courses from the eight offered.

Disclaimer: Every attempt is made to ensure the information displayed on this page is accurate. However, the information contained herein is not to be considered official. Changes may be made to courses and curriculum requirements. Program requirements along with a brief overview of each course is provided below. Courses and course descriptions are for informational purposes only and are subject to change.

Program Requirements and Curriculum

Program Feature: LLM

Semester/Quarter Credit Hours: 24

Program Organization:

Required Courses: 9
Core Courses: 6
Elective/Specialization Courses: 3

Semester Structure:

Fall and Spring Semesters:
Term A = 8 weeks
Term B = 8 weeks

Summer Semesters:
Term A = 8 weeks
Term B = 8 weeks

CORE COURSES (18 TOTAL CREDIT HOURS)

Survey of Tax3.0 Credits
Taxation I3.0 Credits
Taxation II3.0 Credits
Professional Responsibilities in Tax and Research & Writing3.0 Credits
Taxation of Corporations and Shareholders3.0 Credits
Partnership Taxation3.0 Credits

ELECTIVE/SPECIALIZATION COURSES (3 COURSES/6 TOTAL CREDIT HOURS)

Tax Procedure2.0 Credits
Wealth Tax2.0 Credits
Taxation of Taxable and Tax-Free Corporate Acquisitions and Reorganizations2.0 Credits
Employee Benefits2.0 Credits
State and Local Tax: Foundations 2.0 Credits
State and Local Taxation: Income and Franchise Taxes2.0 Credits
State and Local Taxation: Sales and Use and Indirect Taxes2.0 Credits
State and Local Taxation: Controversy and Litigation Issues2.0 Credits
State and Local Taxation: Advanced Issues in Business Transactions2.0 Credits
International Tax2.0 Credits
Taxation of Trusts and Estates2.0 Credits
Executive Compensation2.0 Credits
Advanced Partnership Taxation2.0 Credits
Qualified Pensions and Profit Sharing Plans I 2.0 Credits
Qualified Pensions and Profit Sharing Plans II2.0 Credits
Accounting for Income Taxes/ASC-7402.0 Credits
Charitable Gift Planning2.0 Credits
Advanced Topics in Employee Benefits2.0 Credits
Fundamentals of Testamentary Estate Planning Techniques2.0 Credits
Fundamentals of Lifetime Estate Planning 2.0 Credits
Taxation of Real Estate Transactions2.0 Credits

Courses and course descriptions are for informational purposes only and are subject to change.

Graduate Certificates

State and Local Tax Certificate

Expand your expertise to include a specialized focus on State and Local Taxation (SALT) to help today’s businesses remain in compliance with continually adapted requirements. Earn a graduate certificate in five courses as a standalone program or in conjunction with your LLM or MT. Courses are taught by leading SALT practitioners and are designed to help tax professionals provide in-demand state and local tax services. Contact an Enrollment Advisor to Learn More.

Estate Planning Certificate

Learn to effectively navigate federal estate and gift tax laws by developing a specialized expertise in estate planning. This graduate certificate explores the intricacies of estate tax through courses that cover wealth tax, trusts, charitable gift planning and more. Earn a graduate certificate in estate planning by completing five courses as a standalone program or in conjunction with your LLM or MT. Graduates emerge with skills to assist individuals and businesses through a range of complex estate tax issues. Contact an Enrollment Advisor to Learn More.

Employee Benefits Certificate

The Employee Benefits Certificate is available to attorneys, accountants, and other highly-qualified professionals. The curriculum focuses on the field of employee benefits law with coursework designed from the practitioner’s perspective and provides students with a comprehensive foundation in the complex federal laws that govern the taxation of employee benefits. Contact an Enrollment Advisor to Learn More.

Important Notice for Online Prospective and Current Students

The following page includes important information regarding the University’s authorization status, students’ responsibilities related to relocation and programs leading to professional licensures, and the complaint process for online students. View Notices for Distance Education Programs (PDF).