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Effective URL: https://www1.villanova.edu/university/law/academics/graduate-tax-program/certificates.html
Submission: On March 05 via manual from IN — Scanned from DE
Effective URL: https://www1.villanova.edu/university/law/academics/graduate-tax-program/certificates.html
Submission: On March 05 via manual from IN — Scanned from DE
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Skip to main content VISIT / APPLY / GIVE X VISIT / APPLY / GIVE × search MAIN MENU * ABOUT * UNIVERSITY LEADERSHIP * MISSION & MINISTRY * DIVERSITY, EQUITY AND INCLUSION * FAST FACTS * ADMISSIONS * UNDERGRADUATE * GRADUATE and ADULT * LAW * FINANCIAL AID * ACADEMICS * WHY VILLANOVA * TEACHER-SCHOLARS * SCHOOLS & COLLEGES * INSTITUTES & CENTERS * HONORS * EDUCATION ABROAD * ACADEMIC PROGRAMS * ACADEMIC CALENDAR * RESEARCH * RESEARCH AT VILLANOVA * CENTER FOR RESEARCH & FELLOWSHIPS * VILLANOVA INSTITUTE FOR RESEARCH & SCHOLARSHIP * RESEARCH ADMINISTRATION * NSF ADVANCE * LIBRARIES * FALVEY LIBRARY * LAW LIBRARY * CAMPUS LIFE * STUDENT LIFE * DINING SERVICES * RESIDENCE LIFE * BOOKSTORE * PUBLIC SAFETY * HEALTH SERVICES * FITNESS & RECREATION * ATHLETICS * ALUMNI * A POWERFUL NETWORK * SUPPORT VILLANOVA IN THIS SECTION * ACADEMICS * ADMISSIONS * THE LAW SCHOOL EXPERIENCE * FACULTY & SCHOLARSHIP * ABOUT THE SCHOOL * EVENTS X Search VU × search CHARLES WIDGER SCHOOL OF LAW APPLY TO LAW * * * * CHARLES WIDGER SCHOOL OF LAW / * Academics / * Graduate Tax Program / * Certificate Programs TAX CERTIFICATE PROGRAM For qualified tax professionals who want to hone and expand their skills in a specific area, the Villanova Graduate Tax Program offers a comprehensive and specialized Estate Planning Certificate, Employee Benefits Certificate, State and Local Taxation Certificate, or our new International Tax Certificate coming this Fall. Villanova’s tax law certificate program can be completed in-person or online, either in conjunction with the Master of Laws in Taxation (LLM) or Master of Taxation (MT) degree, or as a stand-alone certificate program. These on-campus or online law certificates follow a flexible schedule and are designed for working professionals, including both lawyers and non-lawyers. CERTIFICATE PROGRAMS INTERNATIONAL TAX CERTIFICATE : Coming Fall 2024 Villanova’s International Tax Certificate is designed to dive into the comprehensive landscape of international taxation, providing professionals with a deep understanding of key concepts and regulations shaping the global tax environment. Focused on crucial aspects such as the taxation of inbound and outbound transactions, transfer pricing, intangible property, documentation requirements, and the U.S. penalty regime, this program aims to provide participants with the necessary expertise to navigate complex international tax planning. Required Courses: * LTX 4047 - International Tax I - Inbound Transactions * LTX 7032 - International Tax II - Outbound Transactions * LTX 4051 - Transfer Pricing * LTX 4053 - Advanced Issues in International Tax * LTX 4055 - International Mergers and Acquisitions LEARN MORE EMPLOYEE BENEFITS CERTIFICATE: With the Employee Benefits certification, you’ll explore the complex network of legislation and regulation that governs different employer-provided benefits. Our Graduate Tax Program coursework is taught from the practitioner’s perspective and offers a foundation in both the tax and non-tax aspects of this field. Required Courses: Click on the course number to read course description. LTX 6245 - Employee Benefits x LTX 6245 - EMPLOYEE BENEFITS Description: This course covers the labor-law and tax aspects of the Employee Retirement Income Security Act (ERISA) coverage of employee pension and welfare benefit plans. Topics include reporting and disclosure, preemption, fiduciary responsibility and prohibited transactions. The Internal Revenue Code requirements relating to retirement-type plans (i.e., pension, profit sharing and stock bonus plans) will be covered generally. The course will also address PBGC coverage and multi-employer plans. In addition, some other benefits frequently included as part of an employer's benefits package will be considered. This course is offered jointly with the JD program. Prerequisites: Core Curriculum Credit Hours:2 Last Offered:Summer 2024, Spring 2024, Summer 2023, Spring 2023 CRSE Attributes:Grad Tax Elective Course LTX 3114 - Qual Pen & Prof Share Plans I x LTX 3114 - QUAL PEN & PROF SHARE PLANS I Description: This course emphasizes the tax requirements applicable to qualified pension and profit sharing plans. Eligibility, vesting and nondiscrimination requirements are addressed, as are employee benefit considerations in mergers and acquisitions, and investment of plan funds in employer stock. Contributions, deductions, and the taxation of distributions are also covered. An overview of labor law provisions and the insurance provisions of the Pension Benefit Guarantee Corporations is included. Prerequisites: Core curriculum Credit Hours:2 Last Offered:Fall 2023, Fall 2022, Fall 2021, Fall 2020 CRSE Attributes:NONE LTX 3116 - Qual Pen. & Prof. Sh. Plans II x LTX 3116 - QUAL PEN. & PROF. SH. PLANS II Description: The second course in a two-course series will emphasize the tax requirements applicable to qualified pension and profit sharing plans. Topics will include Distributions of Benefits and Loans, Taxation of Distributions from Qualified Plans and IRAs, Single Employer Plan Terminations, Determination Letters and Plan Disqualification, Cash or Deferred Arrangements, Tax Rules Applicable to Welfare Benefit Plans, Benefit Restrictions for Defined Benefit Plans, and Fiduciary Rules and Prohibited Transactions. Credit Hours:2 Last Offered:Fall 2023, Fall 2022, Fall 2021, Fall 2020 CRSE Attributes:NONE LTX 4045 - Executive Compensation x LTX 4045 - EXECUTIVE COMPENSATION Description: The course concentrates on non-qualified deferred compensation, contribution limitations and benefit distribution opportunities with respect to qualified deferred compensation plans, fringe benefits including welfare benefit plans, non-discrimination tests, and all aspects of equity compensation including stock bonus plans and stock options (incentive stock options and non-statutory stock options). Prerequisites: Core Curriculum Prerequisites:LTX 6245 (concurrency) Credit Hours:2 Last Offered:Summer 2024, Summer 2022, Summer 2021, Summer 2020 CRSE Attributes:Grad Tax Planning Course LTX 5203 - Adv. Topics in Empl. Benefits x LTX 5203 - ADV. TOPICS IN EMPL. BENEFITS Description: The course addresses issues that arise in a variety of business contexts. The primary focus is on tax-favored benefits, including pension funds, 401K plans and health care, as well as stock plans. The course will address the disposition of arrangements in the context of mergers and acquisition; benefits for start-up businesses; pension plan funding; and fiduciary conduct. It is suggested that a student take one of the other Employee Benefit courses prior to enrolling in the Advanced Topics class. Prerequisites:LTX 6245 (concurrency) Credit Hours:2 Last Offered:Spring 2024, Spring 2023, Spring 2022, Spring 2021 CRSE Attributes:Grad Tax Planning Course LEARN MORE ESTATE PLANNING CERTIFICATE: With a certificate in Estate Planning, you gain the ability to resolve complex issues in wealth management and succession planning. The Villanova Graduate Tax Program offers advanced estate planning courses in wealth transfer taxes, fiduciary income taxes, rules governing charitable gifts and more so you can assist clients in developing strategies to better manage their assets. You can earn your estate planning certificate online, on campus or a combination of both. Required Courses: Click on the course number to read course description. LTX 3111 - Wealth Tax x LTX 3111 - WEALTH TAX Description: This course will consider substantive provisions of federal estate and gift tax laws and the generation-skipping transfer tax provisions, including a review of issues relating to transfer with retention of an interest or power, joint interests, life insurance proceeds, property subject to powers of appointment, marital deductions and split gifts. The course explores the fundamental tax concepts through a rigorous application of authorities to problems. Prerequisites: Tax II (LTX-1109) preferred but not required. Credit Hours:2 Last Offered:Summer 2024, Spring 2024, Fall 2023, Summer 2023 CRSE Attributes:NONE LTX 4021 - Charitable Gift Planning x LTX 4021 - CHARITABLE GIFT PLANNING Description: This course provides the student with an opportunity to understand the positioning of charitable gift planning in the context of an integrated estate plan; to explore charitable gift planning opportunities by integrating broad areas of estate and financial planning issues important to high net worth individuals; and to gain insight into the consulting and planning that is managed by development officers of charitable foundations and other similar philanthropic organizations. Prerequisites: Federal Wealth Transfer Tax Prerequisites:LTX 3111 (concurrency) or LTX 7047 (concurrency) Credit Hours:2 Last Offered:Spring 2024, Fall 2023, Spring 2023, Spring 2022 CRSE Attributes:Grad Tax Elective Course; Grad Tax Planning Course LTX 2105 - Fund. of Testamentary Est. Pl. x LTX 2105 - FUND. OF TESTAMENTARY EST. PL. Description: This course covers the changes in estate planning strategies required as individuals reach various stages of their lives. Topics covered include typical estate planning scenarios for married and unmarried couples; planning inter vivos trusts such as a minor's trust, an insurance trust or a charitable trust; and estate planning for corporate executives and business owners as it relates to business transition strategies and the unique needs of specific individuals. Pre-Req: Wealth Tax Prerequisites:LTX 3111 (concurrency) or LAW 7047 (concurrency) Credit Hours:2 Last Offered:Spring 2024, Fall 2023, Spring 2023, Fall 2022 CRSE Attributes:Distance Learning; Grad Tax Planning Course LTX 2203 - Inc. Taxation of Trusts & Esta x LTX 2203 - INC. TAXATION OF TRUSTS & ESTA Description: Federal income taxation of trusts and estates, including the decedent's final return, income and deductions in respect of a decedent, the conduit concept for taxing beneficiaries, the separate share rule, the throw-back rules, grantor trusts, and income tax deduction elections interrelated with the federal estate tax. Prerequisites:LTX 3111 (concurrency) or LAW 7047 (concurrency) Credit Hours:2 Last Offered:Summer 2024, Summer 2023, Spring 2023, Summer 2022 CRSE Attributes:NONE LTX 2210 - Fund. Lifetime Estate Planning x LTX 2210 - FUND. LIFETIME ESTATE PLANNING Description: This course deals with the development of a lifetime and testamentary dispositive scheme for the owner of a business. All three federal transfer taxes (estate, gift and generation skipping tax), and the federal income tax are considered. Areas emphasized are: retirement distributions, liability protection, buy-sell agreement provisions, the use of life insurance techniques, valuation freezes, gift-giving techniques, marital deductions, deferring estate tax under I.R.C. sec. 6166 and I.R.C. sec. 303 redemptions and other post-mortem considerations. Prerequisite: Wealth Tax (LTX-3111) Prerequisites:LTX 3111 (concurrency) or LAW 7047 (concurrency) Credit Hours:2 Last Offered:Summer 2024, Fall 2023, Spring 2023, Fall 2022 CRSE Attributes:Grad Tax Planning Course LEARN MORE STATE AND LOCAL TAX CERTIFICATE: The State and Local Tax (SALT) certificate program guides you through the increasingly complex array of state and local taxation that affect today’s businesses. Through a robust and practical program of study, you will develop your ability to create solutions for businesses that further your organization’s objectives while complying with state and local taxation laws. Required Courses: Click on the course number to read course description. LTX 3112 - State & Local Tax: Foundations x LTX 3112 - STATE & LOCAL TAX: FOUNDATIONS Description: This course addresses concepts and topics that broadly underly imposition of state and local taxes. It emphasizes key constitutional provisions that have defined and shaped the imposition of state and local taxes, and also addresses, in depth, two major components of the states' tax systems: corporate income taxes and sales and use taxes. Credit Hours:2 Last Offered:Summer 2024, Spring 2024, Fall 2023, Summer 2023 CRSE Attributes:NONE LTX 3120 - SALT: Income & Franchise Taxes x LTX 3120 - SALT: INCOME & FRANCHISE TAXES Description: The main focus of this course will be on the various state and local taxing regimes that affect businesses operating in corporate, passthrough and sole proprietorship format, with a primary emphasis on business income and franchise taxes. Topics include nexus and methods to evaluate current in-state activities and contacts to determine if a filing requirement exists, the unitary business concept and principles and methodologies for apportionment and allocation of revenue, and restructuring approaches to achieve organizational efficiencies and cost savings. Prerequisites:LTX 3112 (concurrency) Credit Hours:2 Last Offered:Fall 2023, Spring 2023, Fall 2022, Spring 2022 CRSE Attributes:NONE LTX 3121 - SALT: Sales and Use Taxes x LTX 3121 - SALT: SALES AND USE TAXES Description: This course provides an in depth review of the basic statutory design and implementation of an indirect sales and use tax regime, and an understanding of a taxpayer?s reporting and compliance responsibilities. The initial focus of the course will be to review and fully understand the Constitutional aspects of indirect taxation. In addition, the course will address the challenges and approaches to applying the existing law with current and emerging business transactions that do not necessarily fit the tax profile of the past, such as internet sales. Prerequisites:LTX 3112 (concurrency) Credit Hours:2 Last Offered:Summer 2024, Summer 2023, Summer 2022, Spring 2022 CRSE Attributes:NONE LTX 3127 - SALT: Controv. & Litig. Issues x LTX 3127 - SALT: CONTROV. & LITIG. ISSUES Description: Increased pressure on state tax authorities to generate revenue has resulted in a growing number of examinations of returns and expanded audit activity, across all jurisdictions and types of tax. Frequently, this can mean significant adjustments with increased penalty potential to all forms of businesses. This course addresses the various issues that must be considered when a state tax jurisdiction has commenced an audit examination or has issued an assessment. The course will identify approaches for documenting and supporting taxpayer positions, and address strategies for managing the examination review, conducting the appeal and protest process, and planning the negotiation and litigation strategy. Prerequisites:LTX 3112 (concurrency) Credit Hours:2 Last Offered:Spring 2024, Spring 2023, Spring 2022, Spring 2021 CRSE Attributes:NONE LTX 3128 - SALT: Adv. Issues in Bus. Tran x LTX 3128 - SALT: ADV. ISSUES IN BUS. TRAN Description: This course addresses the various SALT issues that arise in the context of a business transaction, such as the acquisition of an existing company, the spin off or disposition of a subsidiary company or division, or a merger of two or more companies. In all of these situations, there is a significant amount of financial and tax due diligence required before the transaction is approved, and the SALT area is a major component of the tax due diligence analysis. Topics addressed in this transaction oriented course include Real Property taxes, transfer taxes, Escheat, VAT and State and Local Tax Incentive initiatives. In addition, the course will identify and discuss techniques and approaches used to uncover potential SALT liabilities and exposures. Prerequisites:LTX 3112 Credit Hours:2 Last Offered:Summer 2024, Summer 2023, Summer 2022, Summer 2021 CRSE Attributes:NONE LEARN MORE OUR CURRICULUM OUR EXPERIENCE TAX CERTIFICATE FAQS WHAT'S THE TUITION? Tuition for students pursuing the certificate as a stand-alone program is the same per-credit amount as for LLM and MT degree students. HOW LONG IS THE CERTIFICATE PROGRAM? Given an appropriate sequencing of courses, a certificate student can finish the program in one academic year. To accommodate work-schedule and other time commitments, a certificate participant has five years within which to complete the program requirements. CAN I SWITCH FROM A CERTIFICATE TO EARNING A DEGREE? Students who enter the Certificate Program may develop an interest in pursuing the full LLM or MT degree. Since admission requirements for certificate participants generally are the equivalent of those for degree candidates, in most instances the transition to a full degree candidate can be accomplished without additional application submissions. Interested students must contact the Graduate Tax Office for approval. WHAT’S THE FORM OF CERTIFICATE? The certificate awarded is a certificate of achievement that signals the successful completion of the specialized course of study. Note that the certification is not an attestation as to the professional competence of the certificate holder, nor is it a formal degree. At the beginning of the semester in which coursework will be completed, the student MUST complete the Diploma Order Form. IS THIS A CONTINUING EDUCATION CREDIT? CLE and CPE continuing education credit is available to attorneys and accountants who are certificate students who practice in the state of Pennsylvania. Online courses are not eligible for CLE or CPE credit. To request continuing education credit, please complete the CPE and CLE form and submit to graduatetaxprogram@law.villanova.edu at the start of each semester. GRADUATE TAX PROGRAM EXPERIENCE LLM IN TAXATION MASTER OF TAXATION ADMISSIONS AND FINANCIAL AID CURRICULUM AND COURSES FACULTY AND ADMINISTRATION “A certificate can help a student really focus and get a very high level of knowledge in a short amount of time that they can't get at the same pace anywhere else. Gaining this experience on the job would be hard because students are not going to get exposure to the volume of issues that we cover at Villanova." Michael Semes, Professor of Practice APPLY NOW REQUEST INFO UPCOMING EVENTS RESOURCES FOR CURRENT STUDENTS CONTACT US Phone: 610-519-7043 Text Us: 610-995-6519 Email: graduatetaxprogram@law.villanova.edu Office Hours: Monday–Friday: 9 AM–5 PM (Closed Fridays in the summer) READY TO EARN YOUR GRAD TAX DEGREE? APPLY NOW UPCOMING EVENTS REQUEST INFO Villanova University Charles Widger School of Law 299 N. Spring Mill Rd. Villanova, PA 19085 610-519-7000 Contact Law Villanova University Charles Widger School of Law is approved by the Council of the Section of Legal Education and Admissions to the Bar of the American Bar Association, 321 North Clark Street, Chicago, IL 60654, (312) 988-6738 Current Students Legal Information Consumer Information (ABA Required Disclosures) CONNECT WITH VU 800 E. 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