The MST program consists of 33 semester hours of 600-level graduate course work. The MST degree can be completed in 1.5 years if the candidate has completed all background requirements and studies full time in the Seidman College.
Candidates who intend to study part time and who have completed the background studies requirements can expect to complete the graduate programs within 2 to 2 1/2 years by completing two graduate courses each semester, including summer sessions.
Each MST candidate must complete eleven three-credit, 600-level graduate courses including a minimum of seven (7) graduate tax courses. Five graduate tax courses are required:
- ACC 622 Tax Research and Writing
- ACC 624 Corporate Tax I
- ACC 627 Estate, Gift, and Trust I
- ACC 629 Partnership Taxation
- ACC 636 Taxation Problems, Planning and Current Issues
A minimum of two (2) graduate tax elective courses must be selected from the remaining graduate tax offerings:
- ACC 623 Sales, Exchanges, and Other Property Dispositions
- ACC 625 Corporate Tax II
- ACC 628 Estate, Gift, and Trust II
- ACC 630 Multistate Taxation
- ACC 631 Employee Benefit Plans and Deferred Compensation
- ACC 632 Tax Accounting
- ACC 633 International Tax Practice
- ACC 634 Directed Study and Report
- ACC 635 Advanced Tax Subjects
- ACC 639 Federal Tax Practice and Procedure
- ACC 640 S Corp & Limited Liability Co. Taxation
- ACC 641 Advanced Estate, Gift, and Trust
Four (4) graduate tax electives (from the list above) or Seidman graduate business electives, or other graduate courses as approved by the program director, must be selected. All candidates registering for 600-level taxation courses must be degree-seeking in the MST program or have the permission of the program director and must have taken a college-level income tax course within the past five years or have the permission of the program director.
Individualized study is available for candidates interested in pursuing relevant special interests in areas where regular courses are not offered. These may consist of research projects, thesis, problem-solving projects, or other appropriate endeavors related to the candidate's present job and intellectual or career interests.
Only graduate degree-seeking candidates who have completed the core requirements or have special permission from the program director may take graduate tax courses.
All independent study topics and the amount of credit to be earned must be approved by the faculty member who agrees to supervise the project. A maximum of three hours of credit can be granted for independent study. The conditions, meeting times, workload, and subject matter concerning the project are as mutually agreed to by the candidate and the faculty member, consistent with standards of quality education. Please contact the graduate business programs director for additional information.