Why get an MST?

Earning a Masters of Science degree in taxation enables students to gain both a broad and deep understanding of a complex topic. This knowledge is extremely helpful for accountants and attorneys dealing with tax matters: compliance (tax filings), research to understand how the tax rules apply to particular transactions, and tax planning.

Tax laws, as well as many types of transactions that businesses and individuals engage in, are complex. Gaining a strong understanding of tax rules and dealing with them to assist clients or employers (for those working in a corporate tax department) can be challenging, but also intellectually engaging. A good understanding of taxes is necessary to enable tax professionals to effectively and properly assist clients or their employer.

It is not unusual for both attorneys and accountants who engage in tax work to obtain an advanced degree in the area of taxation. This level of study enables them to learn more about particular areas of the tax law, such as corporate transactions, that goes beyond what one typically would learn on the job. An MST program provides students with an understanding of policies underlying tax rules, how to conduct research to find answers to tax questions, how to identify the tax issues that may exist in a transaction or investment, and how to engage in effective and proper tax planning.

“MST” after one’s name is a high distinction in the tax world. It indicates the person is well versed in the area of taxation, skilled at tax research and able to deal intelligently with the complexity of today’s tax rules.

Why get an MST at SJSU?

The MST program at SJSU has many features that set it apart from other programs. A mix of over 20 required and elective courses is offered.

Required courses (15 units):

	Bus. 223A - Tax Research & Decision Making
	Bus. 223B - Taxation of Partnerships
	Bus. 223C - Taxation of Corporations & Shareholders
	Bus. 223D - Seminar in Tax Planning & Practice OR
	Bus. 223E - Business & Tax Aspects of High Technology Companies
	Bus. 223F - Tax Accounting Methods/Periods

Electives (15 units):

	Bus. 225A - Taxation of Estates & Trusts
	Bus. 225B - Taxation of Corporate Reorganizations
	Bus. 225C - Taxation of International Transactions I
	Bus. 225D - Taxation of International Transactions II
	Bus. 225F - State & Local Taxation
	Bus. 225G - Taxation of S Corps
	Bus. 225H - Taxation of Property Transactions
	Bus. 225I - Tax Practices & Procedures
	Bus. 225J - Taxation of Executive Compensation
	Bus. 225K - Advanced Individual Taxes
	Bus. 225L - Accounting for Income Taxes
	Bus. 225M - Advanced State & Local Taxes
	Bus. 225N - Going Public +/- 1 Year
	Bus. 225O - Taxation of Tax Exempt Organizations
	Bus. 297D - Special Courses including International Tax Planning, Consolidated Returns, and Advanced Accounting for Income Taxes

The MST program requires completion of 30 units (10 courses) at the graduate level. All ten courses can be in tax or a student may replace up to two with other approved graduate business courses.

The program is designed to enable students to study either part-time or full-time. Classes are offered over shortened semesters (8–10 weeks) so as to not conflict with busy tax seasons.

	Fall semester begins after September 15
	Spring semester consists of two sessions: “Early” in January and February and “Late” starting after April 15 and running until mid-June
	Summer semester begins in mid-June and ends in mid-August

Classes are held at the SJSU Lucas Graduate School of Business facility at 180 Rose Orchard Way off of First Street near Tasman and Route 237. That facility also provides study rooms and computer access. Classes meet in the evenings and occasionally on Saturday mornings.

Students in the program have access to RIA and CCH online tax research tools, as well as Lexis-Nexis.

SJSU’s Tax Advisory Board consists of over 20 tax professionals from accounting and law firms and industry who provide advice on program offerings and help to plan the College’s Annual High Tech Tax Institute which takes place over two days in November.

Given its location in the innovative and global high technology environment of Silicon Valley, SJSU’s MST program has many courses focused on the issues and transactions of high technology companies. Yet, the program also offers a wide selection of courses to benefit students interested in tax compliance and planning for individuals and businesses outside of the high tech sector.

The MST program, along with all programs in the SJSU College of Business, is accredited by the prestigious AACSB (Association to Advance Collegiate Schools of Business).

Courses are taught by full-time faculty as well as adjunct lecturers who are working professionals at accounting and law firms. MST Program Director Annette Nellen has been with the program since 1990. She is active in the tax sections of the ABA and AICPA and well-known at the national and local levels for her work on tax policy and technical matters. She has authored many articles for professional tax journals and is a frequent speaker at tax conferences. Professor Nellen is the main author of BNA’s Tax Management Portfolio No. 533, Amortization of Intangibles, due out in fall 2007.