JD students may concurrently enroll in the LL.M. in Tax Program which offers concentrations in Taxation or Business Transactions. The tax concentration develops practical skills to support career growth and preparation for tax practice. Students can choose electives allowing them to focus in either Estate Planning or Business Tax. The business transactions concentration is designed to train students to serve the needs of business and tax clients throughout the life cycle of a business venture. The skills-based program begins with formation and choice of business entity, then addresses financing in the growth phase, possible reorganizations and mergers as the business matures. The concentration offers elective courses in various business tax courses.
JD students can earn a JD and an LL.M. degree at the same time by attending summer school following their second year of law school. With careful planning, students can avoid taking courses the second summer after graduation. The LL.M. tuition rate will apply to any courses taken after JD graduation.
JD students must complete all JD graduation requirements including 90 credit hours. The LL.M. requires 24 credit hours. 15 of the online hours may also count toward the JD degree. Up to 6 hours of select JD courses may also be counted toward the LL.M. JD/LL.M.
The tax concentration requires the following 13 hours of courses:
- Personal Income Tax (2 hours)
- Capital Transactions (3 hours)
- Corporate Tax (3 hours)
- Tax Procedure (2 hours)
- Partnership (3 hours)
The business transactions concentration requires the following 17 credit hours of courses.
- Business Entities (2 hours)
- Intellectual Property (3 hours)
- Securities Regulation (2 hours)
- Mergers and Acquisitions (3 hours)
- Principles in Accounting (3 hours)
- Business Planning (2 hours)
- *JD Transactional Drafting (2 hours)
About the School
As the state’s flagship university, The University of Alabama family has always focused on being the best. This is where legends are made. Founded in 1831 as the state’s first public college, The Univ ... Read More