The School of Law offers two graduate study programs in law leading to the master of laws degree: the LL.M. (Taxation); and the LL.M. in Law (General). The Master of Laws permits students to emphasize their study in one of eight emphasis areas or in an areas of the student’s choice based on the curriculum, subject to approval by the student’s academic advisor and to availability of courses. An emphasis area is elective and is not required. Admission to the LL.M program in taxation is limited to applicants who have attained the juris doctor or equivalent degree from an approved law school and who have a law school GPA of at least 2.7 on a 4.0 scale. Admission to the Master of Laws requires a degree in law which may be a bachelor’s degree, an LL.B., a juris doctor or some other law degree from an accredited or similarly recognized institution. The Master of Laws (General) does not have a minimum GPA requirement, but academic performance is a significant consideration in the admissions decision. If the law degree was obtained at an institution where the language of instruction is not English, the applicant must also demonstrate English competency through either the Test of English as a Foreign Language (TOEFL) or the International English Language Testing System (IELTS) examinations and in an admissions interview. Successful applicants typically have a minimum TOEFL score of 550 on the paper exam or 80 on the Internet version, or a minimum IELTS score of 5.5, but not all students with scores that meet the minimum requirements will be admitted.