Online request for more information and an application. 

Admission Criteria

Application for visiting students from other MST programs.

Testimonies
 
 

Tax Program Director:
Ron West, CPA, LLM Taxation 
Associate Professor
973-443-8869
West@fdu.edu

Revisions and enhancements to the MS in Taxation Program at FDU:

• Requirement for MST degree reduced to 33 credits for new students. 

• New certificates introduced in specialty areas of International Taxation, and Estates, Gifts and Trust Taxation. These can be earned as part of the MST or on stand alone basis. 

• The Certificate in State and Local Taxation is now earned by completing three courses (rather than four.)

• CPAs, attorneys, and MBAs (from accredited institutions) are admitted without GMAT. 

• Courses are offered on Saturdays and weekday evenings. 

• Coursework qualifies for CPE credits in NJ. 

To learn more about the program and to request an application, online click on the information and application link, or contact Prof. Ron West (program director) by e-mail or phone 973-443-8869.

More information, such as course schedules, access to a 3-year grid of classes, faculty bios, intellectual contributions by faculty, and more is posted at the MST web site.
 

Program Description:

Introduction
Curriculum
Required courses
Elective courses
Certificates in specialty area
The Certificate in State and Local Taxation
The Certificate in Estate, Gift & Trust Taxation
The Certificate in International Taxation
Course scheduling
Prerequisite courses to enter the MST program
Admissions information
Contact Information
Online request for application and more information

Fairleigh Dickinson University (FDU) takes pride in having one of the oldest and largest Masters of Science in Taxation (MST) in the country. The MST offered through the Silberman College of Business FDU is designed to meet the growing educational and training needs of area professionals. The College is fully accredited by the AACSB International. This prestigious seal of academic approval is attained by only a third of all U.S. business schools. 

The FDU MST program is highly focused and practice-oriented. In scope, it is much more specific than the traditional course of study pursued in an MBA program with concentration in tax.  The FDU MST is dedicated exclusively to the study of taxation. 

The program was designed to provide the student with both theoretical background and technical expertise needed to succeed as a tax professional. The program is suitable for practicing accountants and attorneys, financial planners, recent accounting graduates, and non-accountants wishing to enter the field of taxation. Both entry level and experienced professionals will benefit in the program. 

Emphasis is placed on technical competence in practical applications of current tax law as well as research and planning. Students in the program are exposed to all areas of taxation, including partnerships, corporate, international, trusts, compensation, procedures and estate taxation. Courses not only cover the basics of taxation, but also advanced subject matter and procedural areas of tax law.

FDU also offers a a number of of Certificates in certain areas of tax specialty, which are described below. 

Credits in the MST program may qualify towards the 150-semester hour of education requirement for obtaining the CPA certification. Details on what will quality may vary from state to state according to rules of each state accounting board.

Non-degree students (limited to CPAs and attorneys) and alumni, may take courses to enhance their expertise in a specific topic or to meet Continuing Professional Education (CPE) requirements. For non-alumni,  permission from the program director is required. 

Curriculum

Effective for new students entering the program in the fall 2003, the MST degree is obtained by completing 33 credits in required and elective courses (reduced from current 36 credits). 

Additional prerequisite courses, described below, may be required for those students not meeting the appropriate undergraduate requirements.

The first seven courses shown below are core courses (21 credits) that are required of all students. The remaining courses (12 credits) may be selected from electives. Subject to prerequisites, there is no set order in which the courses have to be taken.

To graduate, students must maintain a cumulative grade point average (GPA) of 3.0 or better. 

Required Courses

Course No  and Description	Title	Required/ Elective	MST Pre- Requisites Courses	Credits
TAX 6621	Advanced Federal Taxes I:  Individual Income Taxation	Required	.	3
TAX 6622	Advanced Corporate Tax  I	Required	6606 (ACCT)	3
TAX 6670	Tax Accounting	Required	.	3
TAX 7724	Tax Practice & Procedure  I	Required	.	3
TAX 7727	Advanced Federal Taxes II: Property Transactions	Required	.	3
TAX 7728	Partnerships	Required	6606 (ACCT)	3
TAX 6850	Tax Research Project	Required	6621, 6622, and 7724	3

The remaining  courses (12 credits) may be selected from the following electives. Students do have to complete the required courses before taking electives.  Because electives are not generally offered as often as the required courses, students interested in specific electives may wish to sign up for the class when given.
 

Course No  and Description	Title	Required/ Elective	MST Pre- Requisites Courses	Credits
TAX 6625	Estate & Gift Taxation	Elective (1)	.	3
TAX7705	U.S.  International Corporate Taxation (for non-specialists)	Elective	.	3
TAX 7708	International Tax I: Sourcing and Inbound	Elective (2)	.	3
TAX 7710	International Tax II: Outbound	Elective (2)	7708 and 6622,  or director’s permission	3
TAX 7711	International Tax III: Special Topics	Elective (2)	7710 and 7725	3
TAX 7723	Estate & Gift Tax Planning	Elective (1)	6625	3
TAX 7725	Advanced Corporate Tax II	Elective	6622	3
TAX 7726	Taxation of Compensation I: Executive & Employee Compensation	Elective	.	3
TAX 7730	Income Taxation of Estates & Trusts	Elective (1)	.	3
TAX 7732	Tax Practice & Procedure II	Elective	7724 or Director’s permission	3
TAX 7734	Consolidated Returns	Elective	7725	3
TAX 7735	Tax Exempt Organizations	Elective	.	3
TAX 7738	Taxation of Compensation II: Qualified Pension and Profit-sharing Plans	.	.	3
TAX 7736	State & Local Taxation: Constitutional Issues	Elective (3)	.	3
TAX 7750	State & Local Taxation: Corporate & Individual Income Taxes	Elective (3)	7736	3
TAX 7752	State & Local Taxation: Sales, Use & Property Taxes	Elective (3)	.	3
TAX 7754	State & Local Taxation: Emerging Issues, Audit, and State Tax Research	Elective (3)	7736, and 7750 or 7752	3
TAX8830	Selected Topics/Studies	Elective	Varies by topic	3

(1)   Eligible towards the Certificate in Estate, Gift and Trust Taxation.
(2)   Eligible towards the Certificate in International Taxation.
(3)   Eligible towards the Certificate in State and Local Taxation.

Certificates in specialty areas 
Students may earn certificates in State and Local Taxation, International Taxation, and Estate, Gifts, and Trust Taxation by completing certain electives in these specialty areas. A certificate can be earned either as part of, and in addition to, the MST degree, or on a stand-alone basis. 

Although the prerequisites courses for admission to the MST program are not required of those who intend to pursue a stand-alone certificate, the general requirements for admission to the M.S.T. program are applicable. 

To earn a certificate, students must attain a certain cumulative grade point average in the series of courses taken towards the certificate. MST Graduates may return to complete certificates. 

To accommodate the busy schedule of working professionals, classes are offered on weekday evenings, on Saturdays, and during summers. Students can mix and match classes from among the evening, Saturday, and summer classes to suit their schedules and objectives. 

The classes held during the week are each 2-½ hours long, and span a 15-week traditional semester. The Saturday classes are held one in the morning and one in the afternoon, each 3-¾ hours long, over a 10-week period (lunch included). There are three sets of Saturday sessions during the year: two in the fall and one immediately after tax season. Saturday classes are not scheduled during tax season. Summer classes are 3 ½ hours long over a twelve-week period. 

Although the cycle of classes typically begins in the fall semester, students can enter the program at any time, subject to class scheduling. Every effort is made to offer the classes that have been scheduled.  Changes, however, may need to be made due to student interest.

Students may take courses at a pace that suits their work-life demands -- taking as many as three classes at a time, pacing themselves by taking one class per semester, or even skipping a semester on occasion because of other demands on their time. In scheduling classes, students should keep in mind the rigorous nature of the program. 

Typically, students take one or two classes per semester and strive to complete the degree part-time in two to three years. Regular attendance and active class participation are essential to success in the program. Absent extenuating circumstances, all course work (excluding prerequisites) must be completed within five years of enrollment. 

The prerequisites include 3 credits in accounting (ACCT5521), 6 credits in taxation (ACCT6605 & 6606), 3 credits in business law (LAW6657), and 3 credits in corporate finance (FIN5531). 

Prerequisite courses  may be waived if  the student has previously completed the indicated course work,  the equivalent thereof, or passes a proficiency exam. 

CPAs and accounting majors are typically able to waive four out of the five prerequisite courses. 

CPAs, attorneys and graduates with an MBA degree from an accredited college or university automatically qualify for admission to the MST program without GMATs. 

The admission formula for all others, for whom the GMATs are not waived, is a minimum score of 1050, arrived at based on the applicant’s cumulative GPA x 200, plus the GMAT score. 

For example, an applicant with a 3.2 undergraduate GPA and a 420 grade on the GMATs would score 1060 and would qualify for admission. 

For more information about the GMAT, call 1-800-GMAT-NOW (800-462-669), or 609-771-7330.   Their website is at WWW.GMAC.ORG.

Applicants should submit the following items for consideration and review:
 

· A completed FDU application for graduate admission to the program (request for an application, instructions and materials can be made on-line at the MST Website);

· GMAT scores and official transcripts from all colleges and universities in which undergraduate study was taken;

· In the case of waiver of GMAT scores, a copy of CPA certificate or bar admission; or an MBA diploma from an accredited college or university.