Important information regarding Course of Study:
1. Coursework in Estate and Gift Taxation is offered at the UI College of Law (LAW 932), the UI College of Business (ID-ACCT 585) and at COBE (ACCT 535). Students may take the Estate and Gift taxation course in any of the three Colleges. Students may take either COBE ACCT 535 or UI College of Business ID-ACCT 585, but may not take both courses. In addition to either of these courses, students may also take and LAW 932. Students who plan to take ACCT 535 at COBE during the summer after their first year of law school must have the permission of both Program Advisors.
2. Students may take either ID-ACCT 585 (Estate Planning) or ID-ACCT 584 (Federal Taxation of Entities) at the University of Idaho College of Business. If a student takes one of these two courses, the credits earned count toward the JD Degree. Students may take one of these two courses in addition to LAW 927 (Business Entities Taxation) and LAW 932 (Estate Planning). However, if a student takes ID-ACCT 585 (Estate Planning), the student may not take ACCT 535 (Estate and Gift Taxation) at COBE. If a student takes ID-ACCT 584 (Federal Taxation of Entities) at the University of Idaho College of Business, the student may not take ACCT 525 (Partnership Tax Law) or ACCT 530 (Corporate Tax Law) at COBE. Keep this limitation in mind, because you must earn 18 credits at COBE’s MSAT program, and offerings are limited. If you choose to take ID-ACCT 585 or ID-ACCT 584, you are limiting your options for attaining the 18 credits you need from the MSAT courses at COBE.
3. Students may take LAW 927 (Business Entities Taxation) and ACCT 525 (Partnership Tax Law), 530 (Corporate Tax Law), and 533 (Corporate Tax Law II) at COBE so long as they complete LAW 927 first.
4. Students must take LAW 919 (Business Associations) and LAW 930 (Taxation I) to satisfy the requirements for the concurrent JD/MSAT. In addition, to satisfy the requirements for the concurrent JD/MSAT students must take one or more of the following courses at the UI College of Law or UI College of Business: 1) LAW 927 (Business Entities Taxation) or ID-ACCT 584 (Federal Entities Taxation) and 2) LAW 932 (Estate Planning) or ID-ACCT 585 (Estate Planning).
5. Students may qualify for a tax-related summer externship — LAW 975. Students who take LAW 975 for at least 3 credits and who have a tax-related placement approved by the Program Advisor at COBE, may count 3 credits towards the MSAT degree. Students may only use up to 3 credits of either LAW 975 or ACCT 590 towards the MSAT degree.
6. Students who do not begin the Concurrent Program the summer after their First year will need to complete one semester at the College of Business in order to complete the MSAT Degree.