All candidates for the Certificate must have completed a basic course in federal income taxation, as it is a prerequisite for the tax courses in the program.
The following are requirements for the Employee Benefits Law Certificate:
- Candidates must successfully complete a minimum of 10 academic credits of courses listed under Employee Benefits Law Certificate in the course schedule.
- Six of the 10 required credits must be satisfied by successfully completing the following three required courses: Retirement Plan Qualification Requirements; Retirement Plans -- Design and Taxation; and ERISA: The Fiduciary Provisions.
- A cumulative minimum grade point average of "B-" must be attained in the courses that are counted toward the Certificate's specialization requirements.
For purposes of earning the LL.M. in Taxation, Employee Benefits Law Certificate courses will be counted toward the required academic credits in taxation. Students who wish to apply for the Employee Benefits Law Certificate must do so by the end of the add/drop period of their last semester before graduation.
Note: Students admitted for the Employee Benefits Law Certificate only (i.e., students who are not enrolled in an LL.M. degree program) are not eligible for financial aid ( however, there are other loan sources to which they can apply) nor are they eligible for graduation with distinction or the Dean's List.