MST Curriculum

At admission, all students receive an individualized MST program plan that allows them to meet their specific career goals. An assigned faculty advisor will assist the student in selecting electives that align with career goals.   Credits: 33

MST Required Courses

This course covers stakeholder's ethical expectations of accountants, directors and officers, principles of corporate governance, philosophic and practical approaches to making ethical decisions, and an introduction to accountants' regulatory requirements and codes of conduct. Offered fall semester. Prerequisite: Admission to a Seidman College of Business graduate program.

Credits: 3

Focuses on tools and techniques of tax research and the preparation of formal written communications common to tax practice. Emphasis on tax research methodology and skills in context of practical tax compliance and planning situations.

Credits: 3

Detailed analysis of the income taxation of corporations and their shareholders, including corporate formation, capital structure, dividends, and other nonliquidating distributions and stock redemptions. Also covered are subchapter S corporations and various penalties tax issues.

Credits: 3

Examines the federal transfer tax system, including estate and gift tax statutes, regulations, rulings, and cases. Topics include the definition of a gift, disclaimers, the annual exclusion, calculation of gross estate, revocable transfers, jointly held property, annuities, powers of appointment, life insurance, the marital deduction, and valuation.

Credits: 3

Covers the federal taxation of partners and partnerships. Topics include formation and operation of a partnership including receipt of a partnership interest for services, liquidations and terminations, distributions and sales of a partnership interest, calculation of basis, and special basis adjustments. Decedent partner issues and LLCs are also covered.

Credits: 3

Integrates the specific knowledge learned in the prior M.S.T. courses with sophisticated business/individual taxation problems. Students will be expected to research and defend their solutions to various taxation controversies. Last course prior to graduation. Prerequisites: ACC 622, ACC 624, ACC 627, and ACC 629.

Credits: 3

In addition to the above 18 required credits, students select 15 credits from various graduate tax courses, depending on the student's career interests and previous course work.

Students may earn the MST by attending part-time or full-time. Face-to-face courses are primarily available in the evenings and provide the option for students to participate synchronously online. Some courses are asynchronous online. The MST is fully accredited by AACSB International.

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