Course Catalog: LLM

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LLM courses

 

LLM 300 - Professional Responsibility for Tax Practitioners

This course considers tax practice issues including tax attorney regulation and ethical considerations. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 2 Units   Offered: Summer 2009 , Spring 2010  

LLM 301A - Comparative International Tax

This seminar compares current tax law in countries from all parts of the developed and developing world. The course will explore similarities and differences among countries? income and other tax systems and identify the implications for tax practice. Using a structural framework, the course materials include recent cases and commentaries. The seminar will also assess national tax regimes in light of international tax treaty requirements and models (OECD, UN, EU, WTO, etc.).
Credit: 2 Units   Offered: Fall 2009  

LLM 306 - Pro Bono Tax Clinic

The Pro Bono Tax Clinic provides students with the opportunity to assist low-income individuals in certain tax disputes before the California Board of Equalization ("BOE"). Under the direct supervision of a BOE attorney, the students provide legal assistance to taxpayers with claims involving Renter's Assistance Credits, California residency issues, and Head of Household status, among other issues. The students meet regularaly with a BOE attorney on campus who instructs them about the relevant law and assists them in the development of their clients' factual and legal arguments. The students draft procedural letters, legal memoranda and briefs that are submitted to the BOE. Students may also have the opportunity to argue the client's case at a BOE hearing. This course is graded on a Credit/No Credit basis. Recommended: Characterization of Income & Expenditures or Federal Income Tax. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 1 - 2 Units   Offered: Summer 2009 , Fall 2009 , Spring 2010  

LLM 307 - DOJ Internship

This is a competitive placement, one student is selected each semester by DOJ. The student will have the opportunity to complete an internship with the Department of Justice Tax Division office in San Francisco, working directly with attorneys on both civil and criminal tax cases. Interested students should contact the director of the LLM in Taxation Program, for more information. Prerequisite: Characterization of Income & Expenditures and Federal Tax Procedure. This course is graded on a Credit/No Credit basis.
Credit: 2 - 3 Units   Offered: Fall 2009 , Spring 2010  

LLM 309 - IRS Internship

This is a competitive placement as an unpaid law clerk with the Internal Revenue Service Office of Chief Counsel in San Francisco or San Jose. Selected students will work directly with IRS counsel on pending Tax Court, collection and other current cases. The placement may be with either SB/SE and LMSB divisions. An IRS background check is required before beginning the internship; interested students should submit a resume and cover letter to the Associate Dean of the Tax LLM Program at the beginning of the semester prior to semester in which the student seeks the internship. This course is graded on a Credit/No Credit basis. Prerequisites: Federal Tax Procedure; Characterization of Income and Expenditures.
Credit: 3 Units   Offered: Summer 2009 , Fall 2009 , Spring 2010  

LLM 310A - Intellectual Property Law LLM Seminar

Students meet with the director of the LLM in intellectual property law program to discuss the progress of their thesis research. They also participate in discussion and analysis of recent statutory and case law developments in intellectual property law. (Offered only to students enrolled in the LLM in intellectual property law program.)
Credit: 3 Units  

LLM 315 - Taxation of Securities

Prerequisites: Characterization of Income & Expenditures or Federal Income Taxation.
Credit: 1 Units  

LLM 317A - Tax Research

This course acquaints students with resources available for tax research, including legislative processes, the Internal Revenue Code, judicial and administrative interpretations, reference services, and electronic research. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 1 Units   Offered: Summer 2009 , Fall 2009 , Spring 2010  

LLM 317B - Advanced Tax Research

Advanced Tax Research offers students the opportunity to put what they learned in Tax Research to practical use in an individual study context. On a topic of their choosing, students write a paper or create a study guide that demonstrates mastery of the multitude of tax research material that exists in print and online. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 1 - 2 Units  

LLM 319 - Federal Tax Procedure

This course provides an overview of federal tax procedures, including Internal Revenue Service practices and policies and the correlative rights and privileges of taxpayers. Coverage includes the regulatory process, the audit and administrative appeals process, choice of litigation forum, and assessment and collection practices. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 3 Units   Offered: Fall 2009  

LLM 321 - International Taxation I

This course provides a basic survey of international taxation law, including source of income and expense allocation rules, international tax credits, transfer pricing, antideferral rules, withholding taxes, income tax treaties, tax incentives, and expatriate issues. Prerequisite: Characterization of Income & Expenditures or Federal Income Taxation. Recommended: Corporate Tax (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 3 Units   Offered: Spring 2010  

LLM 321C - Advanced International Tax

This course explores the interplay among U.S. and international tax, legal, and business considerations in formulating an overall tax-efficient global strategy. Students will explore a variety of international tax topics in a case study format. Topics may include subpart F, foreign tax credits, foreign currency, hybrid instruments, choice of entity issues, international corporate reorganizations, tax treaties, and concerns of foreign investors in the U.S. Prerequisite: International Taxation. Recommended: Corporate Tax. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 2 Units   Offered: Summer 2009  

LLM 321D - Transfer Pricing

Transfer pricing has emerged as one of the leading international tax issues among multinational corporations. This course covers the genesis of transfer pricing under U.S. law and the legal and economic principles governing inter-company pricing of intangible property, services, and tangible goods transactions. Prerequisites: Characterization of Income & Expenditures or Federal Income Taxation. A background in international taxation, economics, and accounting is useful but not required. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 1 Units   Offered: Summer 2009 , Spring 2010  

LLM 322 - International Trade Regulation

This survey of the international regulation of trade in goods and services emphasizes the General Agreement on Tariffs and Trade (GATT) and the World Trade Organization (WTO). Other topics include the role of regional economic arrangements (such as NAFTA and the EC), the relationship of U.S. trade law to the international trading regime, the role of specialized U.N. agencies, and the position of developing countries in the global trading system.
Credit: 3 Units   Offered: Spring 2010  

LLM 322A - Corporate Taxation

This course addresses tax treatment, planning techniques, and problems of transactions between corporations and their shareholders, transfers to a corporation, capital structure of corporations, dividends and other distributions, stock redemptions, corporate liquidations, and tax free reorganizations. Prerequisite: Characterization of Income & Expenditures or Federal Income Taxation. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 3 Units   Offered: Fall 2009 , Spring 2010  

LLM 325 - Estate & Gift Taxation

This course provides an introduction to federal wealth transfer tax, including estate, gift, and generation-skipping transfer taxes. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 3 Units   Offered: Fall 2009  

LLM 325A - Tax Aspects of Charitable Giving

This course will provide an in-depth analysis of income, estate, and gift tax issues arising in the context of gifts to charity. Basic rules of charitable giving, including analysis of contributions that will and will not give rise to tax benefits, permissible beneficiaries, limitations based on adjusted gross income and other considerations, valuation and substantiation will be presented. In addition, charitable giving techniques will be discussed, including charitable lead trusts, charitable remainder trusts, and bargain sales. Specific giving situations relevant to estate planning will also be covered. Prerequisite: Characterization of Income & Expenditures or Federal Income Taxation. Recommended: Estate and Gift Taxation. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 2 Units   Offered: Summer 2009  

LLM 326 - Real Estate Taxation

This course explores the tax advantages of owning real property, acquisitions, operations, sales and exchanges, conversions and abandonments, aspects of financing, leasing, and forms of entity ownership of property. Prerequisites: Characterization of Income & Expenditures or Federal Income Taxation; Recommended: Corporate Taxation. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 3 Units   Offered: Spring 2010  

LLM 326A - Advanced Real Estate Taxation

Prerequisites: Real Estate Taxation and Characterization of Income & Expenditures or Federal Income Taxation.
Credit: 1 Units  

LLM 326C - Tax Credits for Real Estate Investment

This course is an introduction to low income, rehabilitation, new market and renewable energy tax credits and their use in financing real estate investments. The course covers the basics of what the credits are and how and why they are used, as well as the legal and regulatory parameters, including the use of partnerships as a vehicle for using credits, and discussion of the social policies the credits are designed to advance. Prerequisite: Real Estate Taxation.
Credit: 1 Units  

LLM 328 - Partnership Taxation

This course concerns tax issues of the organization and operation of partnerships, including contributions, distributions, withdrawal of a partner, dissolution, and sales or exchanges of partnership interests. Prerequisite: Characterization of Income & Expenditures or Federal Income Taxation.(Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 3 Units   Offered: Spring 2010  

LLM 330 - Characterization of Income & Expenditure

This course examines the fundamental concepts of federal income taxation, including gross income, business and investment deductions, personal exemptions, and the mechanics of capital transactions. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 3 Units   Offered: Summer 2009 , Fall 2009 , Spring 2010  

LLM 331 - Tax Exempt Organizations

This course provides an overview of the laws governing tax-exempt organizations, focusing on federal tax laws affecting charitable and educational organizations. Topics covered include charitable planning, charity formation and application for exemption, operational requirements, executive compensation, private foundation excise taxes and prohibitions, unrelated business income, and other interesting tax issues. The course will also include discussion of relevant state law formation and governance issues as well as charitable trust restrictions, using California as a model. Prerequisite: Characterization of Income & Expenditures or Federal Income Taxation. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 2 Units   Offered: Summer 2009  

LLM 334 - Estate Planning

This course includes a study of various estate planning topics such as the unified credit, marital deductions, charitable deductions, generation-skipping transfers, life insurance, trusts and their uses, and family limited partnerships. Emphasis is on practical skills needed to create a uniform estate plan. Prerequisite:Estate and Gift Taxation. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 3 Units   Offered: Spring 2010  

LLM 334A - Advanced Estate Planning

This course takes a comprehensive and detailed look into issues such as charitable organizations, valuation discounts, domestic partnerships, family limited partnerships, guardianships and conservatorships, trust and estate litigation, representing high net worth clients, irrevocable trusts, and law office management. Prerequisites: Estate and Gift Taxation; Estate Planning. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 2 Units   Offered: Summer 2009  

LLM 334B - Estate Planning for the Blended Family

For estate planners representing blended families such as second marriages, same sex relationships, and families with difficult children, this one-unit course will explore and analyze technical and tax issues surrounding the marital deduction, discretionary trust distributions, retirement plan distributions, community property characterization, tax allocation and payment planning, post mortem planning, death versus divorce and the individual psychologies of the parties. This course will also address ethical conflicts and dissect some "typical" estate planning documents to show drafting modifications appropriate for the blended family. Prerequisites: Estate and Gift Tax; Estate Planning. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 1 Units  

LLM 334C - Probate Procedures & Litigation

This course provides an understanding of what happens once the estate plan becomes a decedent's estate needing administration in the Probate Court. Students survey the California Probate Code rules and procedures as they relate to the administration of decedent's estates and trusts. Significant and recurring issues and trends in probate litigation are studied. Prerequisites: Federal Tax Procedure, Estate and Gift Taxation; Estate Planning. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 3 Units   Offered: Fall 2009 , Spring 2010  

LLM 335 - Executive Compensation

This course considers nonqualified retirement plans including stock option plans, top hat plans, excess benefit plans, and related issues. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 1 Units   Offered: Fall 2009  

LLM 338 - Timing of Income & Expenditure

This course analyzes problems of allocation income and deduction items to the proper taxable year, including annual accounting concept, tax year selection, accounting methods, and the time value of money. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 2 Units   Offered: Summer 2009 , Spring 2010  

LLM 339A - Taxation of Mergers & Acquisitions

This course will provide students with a practical understanding of many of the critical tax considerations associated with acquisitions and dispositions. Topics will include structuring considerations for taxable and tax-free transactions, including section 338 and section 338(h)(10) elections, tax due diligence, and drafting and review of acquisition agreements. Prerequisite: Corporate Taxation. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 2 Units  

LLM 340 - Tax Policy

This course considers utilization of the tax system to achieve public policy goals, including assumptions, problems, and social impacts of alternative public taxation policies. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 3 Units  

LLM 340A - ERISA I

This course examines Employees Retirement Income Security Act (ERISA) rules for defined contribution retirement plans and related issues. Prerequisite: Characterization of Income & Expenditures or Federal Income Taxation. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 2 Units   Offered: Fall 2009  

LLM 340B - ERISA II

This course examines Employees Retirement Income Security Act (ERISA) rules for defined contribution retirement plans and related issues. This class is a continuation of ERISA I (LLM 340A) and will focus on the review of the IRS model provisions for defined contribution plans. Prerequsite: ERISA I.(Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 1 Units   Offered: Fall 2009  

LLM 341D - Tax Litigation

After analyzing litigation procedures and rules, students apply them to model cases through pleadings, discovery, pretrial motions, settlement conferences, stipulations, trial strategies, briefs and memoranda, oral arguments, evidentiary hearings, and trials. Prerequisite: Federal Tax Procedure. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 2 Units  

LLM 344 - Income Taxation of Trusts & Estates

This course analyzes the income taxation of trusts and estates, their creators, beneficiaries, and fiduciaries, including computation of distributable net income, taxable net income, taxation of simple and complex trusts, grantor trusts, and income in respect of a decedent. The course will focus on federal income tax issues, although state taxation of estates and trusts will also be addressed. Prerequisite: Characterization of Income & Expenditures. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 2 Units   Offered: Fall 2009 , Spring 2010  

LLM 346B - Marital Taxation

This course considers the tax consequences of marriage, divorce, and nonmarital relationships, including marital status, prenuptual agreements, interspousal property transfers, structuring divorce settlements, special asset valuation, and the impact of marital status on gift and estate planning. Prerequisite: Characterization of Income and Expenditures. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 2 Units  

LLM 346H - Federal Income Taxation of Limited Liability Companies & S Corporations

This course explores the tax treatment, problems, and planning techniques involving LLCs and S corporations, including eligibility, election, revocation, termination, and accounting rules. Prerequisite: Characterization of Income and Expenditures or Federal Income Taxation; Recommended: Corporate Taxation. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 2 Units   Offered: Summer 2009  

LLM 346W - Bankruptcy Taxation

This course focuses on the basic rules for bankruptcy (corporate, partnership and individual) and the important interplay between taxes and bankruptcy. The course will cover the discharge of income and other taxes in bankruptcy, and analyze special tax rules applicable to bankruptcies, including tax rules for real property dispositions in bankruptcy, taxation of individual bankruptcy estates, net operating losses and relief of indebtedness income rules. Current bankruptcy-related legislation and events will be discussed. Prerequisite: Characterization of Income & Expenditures or Federal Income Taxation. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 1 Units   Offered: Spring 2010  

LLM 347 - Taxation of Intellectual Property

This course addresses the tax treatment of intellectual property in a wide range of issues including: tax treatment of the development of IP, distinctions between self-produced and purchased IP, tax treatment of sales and other transfers of IP (treatment of a transfer as a sale or as a license, and the significance of this treatment), and the treatment of IP in non-recognition transactions. International tax topics covered will include: sourcing of income from the use of IP, withholding tax and other taxes on royalties, the impact of tax treaties on licensing, development of IP in tax-favored jurisdictions and transfer pricing rules regarding such development, the use of a "buy-in" or "cost-sharing agreement" and current developments regarding these strategies. There will also be brief coverage of state and local issues regarding IP. Prerequisite: Characterization of Income & Expenditures or Federal Income Taxation. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 1 Units  

LLM 347B - Principles of Valuation

A general survey of valuation for income tax purposes including a study of reasons for valuations, the methods used to measure value, and why income tax valuation may differ from transaction valuation. The course will also cover how to analyze complex income tax valuation disputes and current income valuation insights. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 1 Units   Offered: Spring 2010  

LLM 348B - California Property Tax

This course provides a foundation in the theory and practice of property taxation for California businesses. During this 5-week session, students will learn the basics of real and personal property taxation and discuss current and relevant legal issues, such as tax compliance issues affecting property valuations, audit administration issues, and tax saving strategies. Prerequisite: Characterization of Income & Expenditures or Federal Income Taxation. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 1 Units   Offered: Spring 2010  

LLM 350 - Introduction to the US Legal System

Students study the structure and procedures of the US legal system; methods of legal analysis; writing and research; and basic terminology and principles of common law subjects including torts, contracts, and property. The course also provides a basic foundation for study of the US Constitution. Open to LLM and SJD students whose first law degree is from a non-US Law School.
Credit: 3 Units   Offered: Fall 2009 , Spring 2010  

LLM 350A - American Legal System

A brief introduction to the US court systems, civil procedure, basic constitutional principles, common law torts, and legal writing and analysis.
Credit: 2 Units  

LLM 351 - Multinational Estate Planning

This course addresses estate, inheritance, gift, and income taxation of trusts and estates as they relate to U.S. citizens living abroad, foreign nationals in the United States, and nonresident aliens. Analysis includes comparative law, estate and gift tax treaties, conflicts of law, and choice of law in selected jurisdictions. Prerequisite: Estate & Gift Taxation; Estate Planning. Recommended: Income Taxation of Trusts & Estates; International Taxation. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 1 Units   Offered: Fall 2009  

LLM 352 - Comparative Legal Systems

This global approach to the study of legal systems in various parts of the world is designed to enable students to recognize and analyze legal problems that might confront lawyers dealing with matters involving application of foreign law. The course focuses on the fundamental historical, institutional, and procedural differences between the common law and the civil law systems, with an emphasis on the code systems of continental Europe, and on their use as models for law reform in developing countries. References are also made to legal systems based on religious principles or socialist legal principles.
Credit: 3 Units   Offered: Fall 2009  

LLM 352A - International Contracts

This course explores the practical aspects of drafting, negotiation, administration, and dispute resolution as they apply to international commercial contracts. A primary goal is to identify international and cross-cultural issues. Six categories of contracts are examined: distribution, sales, construction, loans, licensing, and joint ventures. The aim of the class is to endow students with the the lawyering skills expected of an international business attorney.
Credit: 2 Units  

LLM 359 - Practical Accounting for Tax Attorneys

This course focuses on basic financial statement analysis and accounting concepts. The course is designed for students who need an understanding of accounting principles. Students planning to do transactional or litigation work where critical reading of financial statements is important will benefit from the course. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 2 Units  

LLM 360 - International Business Transactions

This introduction to the law and practice of international trade and investment focuses on typical transactions, such as sale of goods, transfer of technology (including franchising and licensing), and transnational investment. The course also examines the regulation of imports and exports and the role of competition law in international business. Recommended: Sales.
Credit: 3 Units   Offered: Fall 2009  

LLM 360A - International Investment Law

This course examines the law regulating international investment, exploring the range of issues practitioners deal with, including different bodies and mechanisms set up for the settlement of investment disputes, as well as selected international instruments at regional, interregional, and multilateral levels.
Credit: 3 Units   Offered: Spring 2010  

LLM 362 - International Environmental Law Seminar

This course will seek to provide an overview of the status of international environmental law in the 21st Century. In so doing, we will explore all of the following questions: Why do States cooperate in developing international environmental norms and regimes, and to what extent? What are the sources of international law, and what legal mechanisms or approaches facilitate the development of international environmental agreements and norms? What mechanisms do we use to facilitate assessment of compliance with, and implementation of, international environmental agreements, and what metrics do we employ to assess treaty effectiveness? How effective are some of the primary international environmental agreements in force today? How can we make these agreements more robust? What is the interface between international environmental law and other important international institutions, e.g. trade, human rights and financial regimes? This course is open only to LLM students.
Credit: 3 Units   Offered: Spring 2010  

LLM 364 - International Human Rights Seminar

This course begins with a brief historical introduction to the concept of international human rights and their antecedents. Selected international human rights instruments, including U.N. documents, regional instruments, U.S. reservations, U.S. legislation, and war crimes documents, are then examined in detail with appropriate classifications of human rights in accordance with their contents or substance and the chronological and generational stages of their development.
Credit: 3 Units   Offered: Spring 2010  

LLM 366 - International Law

This basic course introduces the progressive development of international law, which primarily regulates the relations between states but also governs the rights and obligations of subjects other than states, namely, international organizations and individuals. Sources of international law are examined. Substantive topics for study include jurisdiction, territories and responsibility of states, the law of treaties, and international liability of states for injurious consequences of acts not prohibited by international law.
Credit: 3 Units   Offered: Fall 2009  

LLM 366C - Contemporary Issues in International Law

This course focuses on the application of principles of public international law to current events. Students will evaluate selected topics drawn from contemporary/current news sources and determine whether the action of the nations or international organizations involved are consistent with the principles of public international law. Each class will begin with a review/overview of the applicable principle of international law (e.g. the law of treaties, the legitimate use of force, the law of armed conflict, international human rights law, etc.) and then students will participate in a discussion of the selected contemporary issue in light of the principle(s) just reviewed. Examples of topics for discussion include: the status of detainees at Guantanamo Bay Cuba, the legitimacy of the use of force in Iraq, violations of the Nuclear Nonproliferation Treaty (by Iran, North Korea, India, Pakistan), the Central American Free Trade Agreement (and its relation to NAFTA and the European Union), and the protection of intellectual property in foreign jurisdictions. Students may also propose topics for discussion as appropriate. Grading will be based upon class participation and on a 25-page research paper due on the date of the last class meeting.
Credit: 3 Units   Offered: Spring 2010  

LLM 368 - State & Local Taxation

This course provides an overview of state and local taxation with an emphasis on federal constitutional limitations on state and local taxation, the jurisdiction to tax, apportionment and allocation of the tax base, and an introduction to multistate business taxes, sales and use taxes, corporate income taxes, and individual income taxes. Prerequisite: Characterization of Income & Expenditures or Federal Income Taxation. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 2 Units   Offered: Spring 2010  

LLM 370 - Air, Space, and Telecommunications Law

This course acquaints students with public, private, and commercial aspects of international air and space law in the context of national sovereignty over territorial air space. Students also explore the commercial uses of space and outer space for satellite communications, direct broadcasting, remote sensing, weather forecasting, and other uses of space for peaceful purposes within the existing framework of relevant multilateral treaties.
Credit: 3 Units  

LLM 373 - International Criminal Law

From the Nuremberg Tribunal to current developments following September 11, this course will provide an overview of international criminal law and institutions concerning human rights, humanitarian law and international terrorism. Substantive topics will include: genocide, war crimes, crimes against humanity, torture and terrorism. The institutions to be covered will include international and mixed international criminal courts, universal jurisdiction, and national prosecutions of serious international crimes.
Credit: 2 Units  

LLM 375E - Externship: Environmental LLM

This class is for LLM Environmental students who wish to do an externship at an organization, agency or firm engaged in environmental law. Pre-requisite: Externship: Environmental Law (formerly Environmental Law Clinic)or permission of the LLM Environmental Law Program Director. This course is graded on a Credit/No Credit basis.
Credit: 1 - 4 Units   Offered: Summer 2009 , Fall 2009 , Spring 2010  

LLM 376B - Pacific Settlement of Disputes Between States

This course examines various methods available in the resolution of conflicts between States. The course examines the International Court of Justice, the International Tribunal on the Law of the Sea at Hamburg, the International Criminal Tribunal at The Hague for former Yugoslavia, and the International Criminal Tribunal at Arusha for Rwanda, as well as the interplay of other methods of dispute settlement between States, such as the DSB and its Appellate Body under the WTO in Geneva, the Permanent Court of Arbitration at The Hague, and United Nations-sponsored conciliation, mediation, enquiry, good offices, and negotiations.
Credit: 3 Units  

LLM 378 - International Organizations

This survey of international organizations includes the United Nations and its specialized agencies, as well as institutions for dispute resolution.
Credit: 3 Units  

LLM 378A - International Organizations

This survey of international organizations includes the United Nations and its specialized agencies, as well as institutions for dispute resolution.
Credit: 2 Units  

LLM 378P - Pacific Rim Trade Seminar

This course provides an overview of the international trade policies followed by selected Asian and Pacific Rim nations and then examines the legal issues arising from the execution of those policies. The Pacific Rim Trade Seminar is a natural extension of the basic course in International Organizations and will focus on legal issues and the organizations, trade agreements and mutual defense/cooperation agreements that have been implemented to resolve them. The seminar emphasizes student participation in discussions examining the issues from the perspective of the State, the courts, international businesses, and the individual. The seminar will allow students to review applicable rules of international law dealing with the regulation of international trade and then apply them to real world scenarios unfolding around them. Typical subjects for discussion include: (1) the effectiveness of (Pacific Rim) regional trade organizations such as ASEAN, NAFTA, and MERCOSUR; (2) advantages/disadvantages of (Pacific Rim) regional trade organizations; (3) advantages/disadvantages of supranational organizations such as the European Union and the Free Trade Area of the Americas; (4) compliance by Pacific Rim nations with WTO rules, regulations, and requirements; (5) legal issues arising out of doing business in a foreign jurisdiction (students will gain practical experience in advising a client considering an international business transaction involving Pacific Rim nations). Substantive material will be presented through and grades will be determined by: (1) Classroom lectures and student presentations; (2) Assigned reading material; (3) Case studies; (4) Participation in class/seminar discussions and exercises; and (5) A final research paper on a topic of the student's own choosing.
Credit: 3 Units   Offered: Summer 2009  

LLM 380A - International Patent Law

This course is divided into two parts. The first part provides students with a working knowledge of the treaties, regulations, and procedural requirements that govern the protection of intellectual property in the international legal system. In the second part, students apply that knowledge to a series of practical exercises emphasizing real-world considerations, analyses, and drafting skills. Topics include patents under international law, international agreements and patent treaties, filing international patent applications, overview of foreign patent laws, and licensing technology in other countries.
Credit: 3 Units  

LLM 381 - International Trade & Environmental Protection

This course examines the legal relationship between international trade rules and policies to protect the natural environment. The course content is related to material covered in courses on international trade regulation and international environmental law. Prerequisite: International Law or one introductory environmental law course recommended but not required.
Credit: 3 Units  

LLM 383 - Law of International Armed Conflicts

Students explore the body of law governing the actions of nations and individuals during a state of armed conflict. Topics include the use of force between states, rules of international armed conflict, war crimes and war crimes tribunals (including applications to ongoing conflicts), international humanitarian law, the Geneva Convention, arms control and disarmament, weapons of mass destruction, collective security, the United Nations and U.N. peacekeeping efforts, and the applicability of the laws to national and international terrorism.
Credit: 3 Units  

LLM 383A - Intra-State Conflict & Peace Building

This course aims to introduce students to the theories of intra-state conflicts and international practices of resolving them at the very basic level. Students will explore sources and causes of conflicts, ongoing conflicts, successful resolution practices, peace building, relevant international law and the role of international and regional organizations in resolving intra state conflicts. General knowledge of or familiarity with international law required.
Credit: 2 Units  

LLM 386 - Thesis

A thesis is an independent study project for LLM students done under the supervision of the LLM Program Director. Thesis can be taken for 4-6 units. The thesis can be on any topic agreed to by the student and the Program Director. Thesis can be taken for a letter grade or for a Credit/No Credit grade and must be decided at the time of topic approval. All papers submitted under this program should reflect approximately 70 hours of work per unit of credit.
Credit: 4 - 6 Units   Offered: Summer 2009 , Fall 2009 , Spring 2010  

LLM 393 - Judicial Externship

This is a competitive placement as an unpaid law clerk with the Probate Department of the California Superior Court of Alameda County. Selected students will work directly with the probate judge, probate examiners, court investigators, and courtroom staff on pending estate, trust, and conservatorship cases. The externs will get hands-on Probate Court experience from the judicial perspective. The course provides invaluable insight for future estate planners. This course is graded on a Credit/No Credit basis. Prerequisites: Federal Tax Procedure; Estate and Gift Taxation; Estate Planning; Probate Procedure and Litigation. Enrollment in this course requires the permission of the program director of the LLM in Taxation Program.
Credit: 2 - 3 Units   Offered: Summer 2009 , Fall 2009 , Spring 2010  

LLM 395 - Curricular Practical Training

Qualified international students in valid visa status may obtain practical training by participating in clinical programs, legal internships and externships, and law clerk positions under the guidance of the program director and a faculty adviser. To qualify, students must demonstrate competence in legal writing and research and obtain written authorization from an international student adviser. May be taken a maximum of three times. Open only to students in LLM programs. This course is graded on a Credit/No Credit basis.
Credit: 1 - 2 Units   Offered: Summer 2009 , Fall 2009 , Spring 2010  

LLM 396 - Graduate Legal Writing & Research

This course provides students with an overview of U.S. legal research tools and techniques, along with an introduction to writing a memorandum of law. The first ten class sessions are devoted to learning about U.S. legal resources, including practice materials, court rules, and computer-assisted legal research. The last few class sessions will provide students with an opportunity to learn how to write a memorandum of law. This couse is required for U.S. Legal Studies LLM students. Students in the International LLM program may enroll with the professor's permission if space is available.
Credit: 2 Units   Offered: Fall 2009  

LLM 397 - Tax Fieldwork

Clinical fieldwork in a tax practice may be performed under the supervision of a practicing attorney. Students must petition to program director for approval. This course is graded on a Credit/No Credit basis. (Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director.)
Credit: 1 - 3 Units   Offered: Summer 2009 , Fall 2009 , Spring 2010  

LLM 399 - Directed Study

A Directed Study is an independent study project for LLM students done under the supervision of a faculty member or supervising attorney for academic credit. Directed Study can be taken for 1 to 3 units. The project can be on any topic agreed to by the student, faculty member or supervising attorney, and the LLM program director. Directed Study can be taken for a letter grade or for a Credit/No Credit grade and must be decided at the time of topic approval. All papers submitted under this program should reflect approximately 70 hours of work per unit of credit.
Credit: 1 - 3 Units   Offered: Summer 2009 , Fall 2009 , Spring 2010

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