Curriculum

Summer Tax Session

Overview

Loyola's Summer Tax Session offers advanced tax courses intended to supplement the curriculum commonly offered at the JD level. It is open to (1) students who have successfully completed at least the first year of JD studies at any ABA-accredited law school and (2) students in Loyola's JD or Tax LLM program. Participants may take up to two courses per summer, each worth two semester credits. Tuition is currently $1,171 per credit, or $2,342 per course.

Summer 2008 Course Schedule

Summer Course Descriptions

Executive Compensation – Income tax consequences and regulatory implications of executive compensation arrangements, including nonqualified deferred compensation; restricted property; stock options; stock appreciation rights; phantom stock arrangements; the limitations on the deductibility of executive compensation; and golden parachutes payments. The course will also cover non-tax issues that materially influence executive compensation arrangements, including financial accounting, ERISA, securities laws, stock exchange requirements, and the perspectives of shareholders and other parties having an influence on executive compensation.
 
Estate and Probate Planning, Practice and Procedure- Students will study the differences between probate estate and estate for federal estate tax purposes, techniques for handling probate issues (including probate litigation of contested issues) and their impact on the estate tax return, and other estate tax return preparation issues, including valuation. 
Prerequisite:   Estate and Gift Tax I.  Recommended: Wills and Trusts
 
Income Taxation I-  This course, which serves as an introduction to the basic concept of federal income tax law, includes gross income, deductions, and gains and losses from the disposition of property, with particular emphasis on taxation of the individual.
 
Tax Practice and Procedure - Administrative determination of liability, penalties, and interest, civil tax litigation, IRS summonses, limitation periods and their mitigation, collections and administrative rulings and rulemaking.

Application Process

If you are a currently enrolled law student at another ABA-accredited school, you may apply for admission to Loyola's Summer Tax Session by completing the online application and submitting it electronically. You may also print the application and send it by May 23, 2008 to:

Loyola Law School
Office of the Registrar
919 Albany St.
Los Angeles, CA 90015

If you are already a Loyola Law School student, you may enroll for Summer Tax Session courses through the ordinary summer term enrollment process. Contact the Registrar's Office at (213) 736-1130 for further information.