2013-2014 Undergraduate & Graduate Catalog
Master of Science in Taxation - Program Description
See the Seidman College of Business section of this catalog for a listing of faculty.
Master of Science in Taxation (M.S.T.)
The M.S.T. is specialized, practical, and intensely client focused. Students will examine substantive tax law and enhance their analytical and research skills, thus enabling them to analyze a tax problem, identify the relevant issues, and arrive at the appropriate conclusion or course of action.
Admission to the Master of Science in Taxation Program
Candidates are admitted to the traditional M.S.T. program based on criteria that have been shown to predict success. Applicants must submit official documentation of all previous college course work, including a baccalaureate degree (or equivalent international credential). An undergraduate degree in accounting is not required, although those with limited undergraduate exposure to taxation are required to complete appropriate courses to provide a foundation for advanced study in taxation. Additionally, applicants must submit:
- GMAT score
- Personal Statement
- TOEFL score (if English is not the applicant's first language)
Admission requirements are provided in detail in "The Seidman College of Business" section of this catalog, including conditions that qualify applicants for a GMAT waiver.
Transfer Credit
A maximum of nine semester hours of transfer credit will be given for appropriate graduate courses completed with a grade of B or better from another AACSB-accredited college. These credits may be substituted for required courses or elective courses as determined by the program director. University policy on transfer of credit also governs such courses.
Academic Review
A cumulative GPA of 3.0 or higher is required in all graduate-level courses. Additionally, a cumulative GPA of 3.0 is required in all 600-level courses that fulfill graduation requirements for the M.S.T. A grade of "C" or better must be earned in all graduate courses that fulfill graduation requirements for the M.S.T.
Website: www.gvsu.edu/seidmangrad
Minimum Number of Hours for Graduation
The M.S.T. program consists of 33 semester hours of 600-level coursework.
There are no prerequisites required for admission to the M.S.T. program, although a college-level tax course must have been completed within five years of beginning graduate tax courses.
A maximum of nine semester hours of transfer credit will be given for appropriate graduate courses completed with a grade of "B" or better in another accredited college of university. These credits may be substituted for required or elective courses as determined by the graduate programs director. To be considered for transfer, coursework must have been taken within five years of admission to the M.S.T. program.
A cumulative GPA of 3.0 or higher is required in all graduate-level courses. Additionally, a cumulative GPA of 3.0 is required in all 600-level courses that fulfill graduation requirements for the M.S.T. A grade of C or better must be earned in all graduate courses that fulfill graduation requirements for the M.S.T.
See the "Graduate Information - Academic Policies and Regulations" section of this catalog for information regarding retention and dismissal.
Program Location
The M.S.T. program is offered on the Pew Campus DeVos Center in downtown Grand Rapids, Michigan.
Graduate Outcomes/Time to Program Completion
The Seidman faculty has identified the following learning objectives for M.S.T. students, and objectives are assessed regularly to ensure that they are being achieved.
Seidman M.S.T. graduates will:
- Write skillful tax communications
- Be effective in analyzing and resolving tax problems
- Be strategic tax planners
- Master substantive tax law about the formation of a business entity in the context of real-life or simulated client situations
- Be prepared to recognize and respond to ethical questions encountered in the practice of tax accounting
The following programs are available: