Taxation

SCHOOL OF TAXATION

PROGRAMS OFFERED:

• MS in Taxation

• Graduate Certificate in Advanced Studies in Taxation

• Graduate Certificate in Estate Planning

• Graduate Certificate in International Taxation

• Graduate Certificate in Taxation

MASTER OF SCIENCE IN TAXATION

Our MS in taxation degree program is one of the finest tax programs in the nation. Our curriculum consists of approximately 30 courses covering general and specialized tax subjects such as estate and gift tax, partnerships, C corporations, LLCs and S corporations, California and multi-state tax, international tax, retirement plans, tax issues for individuals, and tax research.

One way to obtain a GGU MS in taxation is through our full-time cohort program, which commences in late July, enabling you to earn the MS degree in only nine months by attending intensive day classes in San Francisco. All classes are taught by expert tax accountants and tax lawyers. The program typically culminates with a 10-week tax-season internship for eligible students.

For those who prefer to study part time, GGU offers convenient evening classes in San Francisco, Seattle and Los Angeles, so you can earn your degree at your own pace. In addition, you can earn the MS in taxation or certificates through our fully accredited online CyberCampus program.

 

Requirements for the

Master of Science in Taxation

The master of science degree in taxation requires completion of 30 semester units. Each course listed carries three semester units of credit, unless otherwise noted.

All applicants should have earned an undergraduate degree from an accredited institution with at least a 3.00 grade-point average. Individuals with an undergraduate GPA below 3.00 are welcome to apply and will be considered for admission based on employment history, professional accomplishments, recommendations, etc. Certificate and open enrollment students must meet the same standards and prerequisites that apply to degree candidates.

 

62 Graduate Taxation Programs

ADVANCED PROGRAM — 30 UNITS*

Core Courses — 21 units

TA 318 Advanced Federal Income Taxation

TA 319 Federal Tax Procedure

TA 322A Federal Income Taxation of

Corporations and Shareholders I

Federal Income Taxation of Partners and Partnerships Tax Research and Decision Making

Property Transactions Tax Timing

TA 328

TA 329

TA 330

TA 338

Electives — 9 units

Students in the part-time program will take nine additional units with the TA prefix. It is highly recommended that students take TA 356 Limited Liabilities Companies and S Corporations: A Choice of Entity (three units).

Students in the full-time program will take, if eligible, three additional units with the TA prefix and six units of Tax Internship (TA 398).

 

*Students transferring credit from accredited law schools, colleges and universities may be granted as many as six units of credit toward the MS (tax) requirements for graduate tax courses successfully completed at those institutions.

 

GRADUATE CERTIFICATE IN ESTATE PLANNING

The graduate certificate in estate planning is a 12-unit program that provides practitioners with a broad-based education in the specialized field of estate planning. Designed and administered by attorneys and accountants who are estate planners, the courses in the certificate program will give you a solid foundation in federal tax law and relevant state law. You’ll acquire the tools you need to advise clients on how to formulate, implement and revise estate plans. You’ll hone your skills on contemporary case studies, using the same legal documents you’ll encounter in practice. Our courses qualify for CPE (for California CPAs) and for CLE (for California attorneys).

All courses must be completed at Golden Gate with a B average ( 3.00 grade-point average) or better. Please note that some courses taken as part of certificate programs will have prerequisites. These prerequisites must be satisfied (through transfer of equivalent coursework or through taking the courses at Golden Gate) before enrolling in the certificate courses. For further information, refer to “Admission to Certificate Programs and Registering for Open Enrollment” on p. 113.

REQUIRED COURSES — 9 UNITS

TA 325 Estate and Gift Taxation
TA 334 Estate Planning
TA 344 Federal Income Taxation of Trusts and Estates