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. A cumulative GPA of at least 2.7 is required for the LL.M. (Tax), and 2.0 for the Master of Laws. Completion of all required courses. See the "Required Courses" for each program. Enrollment in a minimum of 2-4 credit hours each semester. 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