PROFESSOR FORMAN'S PERSONAL WEB PAGE
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Making America
Work (
Web Book Compilations of Student Seminar Papers:
Law and Economic Justice: A Compendium of Student Materials (editor 2008).
Nonprofit Organizations: A Compendium of Student Seminar Papers (editor 2008).
Elder Law: A Compendium of Materials (editor 2004).
The Cost of “Choice” in a Voluntary
Pension System, for a symposium on
The Regulation of Benefit Plans: The
Most Consequential Subject to Which No One Pays Enough Attention, to be held at
the University of Michigan, Ann Arbor, Michigan, on March 22, 2013 (with George
A. (Sandy) Mackenzie), 2013 New
York University Review of Employee Benefits and Compensation ___ (forthcoming
2013). PowerPoint
Presentation.
Reforming the
Second Tier of the U.S. Pension System: Tabula Rasa or Step by Step?, for
the 11th Annual Employee Benefits Symposium, to be held at the John
Marshall Law School, Chicago, Illinois, on April 15, 2013 (with George A.
(Sandy) Mackenzie), 46(3) John Marshall Law Review [11th Annual Employee Benefits
Symposium] ___ (forthcoming 2013). PowerPoint Presentation.
Optimal Rules for Defined Contribution Plans: What Can We Learn from the U.S. and Australian Pension Systems?, forthcoming in 66(3) The Tax Lawyer ___ (forthcoming Spring 2013) (with Gordon D. Mackenzie).
Optimal Distribution Rules for
Defined Contribution Plans: What Can the United States and Australia
Learn from Other Countries?, in 2012 New York University Review of Employee
Benefits and Compensation 3-1 to 3-41, and in Baby Boomers Moving into an Asset Decumulation
Mode (Society of Actuaries, forthcoming 2013) (prize winning paper), and a
shorter version appears as Optimal Distribution Rules for Defined
Contribution Plans: What Can the United States Learn from Other
Countries?, 28(1) American
Bar Association Journal of Labor & Employment Law [Employee Benefits in
an Era of Retrenchment Symposium] 27-41 (Fall 2012).
Using Refundable Tax Credits to Help Low-income Taxpayers: What Do We Know, and What Can We Learn From Other Countries?, 8(2) eJournal of Tax Research 128-61 (December 2010), and at http://www.asb.unsw.edu.au/research/publications/ejournaloftaxresearch/Documents/paper2_v8n2.pdf.
Where Are We Going, and Where Should We Be in Ten Years?, 26(2) Hofstra Labor & Employment Law Journal [Symposium on ERISA Preemption] 474-96 (Spring 2009). PowerPoint Presentation.
Funding Public Pension Plans, 42(4) John Marshall Law Review [Seventh Annual Employee Benefits Symposium] 837-78 (Summer 2009).
2009 Poverty Levels and Federal Tax Thresholds, 124(2) Tax Notes 171-74 (July 13, 2009) [Copyright 2009 Tax Analysts. Reprinted with permission.].
Poverty, in Agenda for a Sustainable America, Chapter 13, pp. 187-202 (Environmental Law Institute, John C. Dernbach ed., 2009), reprinted in 39 Environmental Law Reporter 10303-10308 (4-2009).
Optimal Retirement Age, in New York University Review of Employee Benefits and Compensation—2008, Volume II, Chapter 14, pp. 14-1 to 14-36 (Alvin D. Lurie ed., 2008) and in Retirement 20/20 (Society of Actuaries 2009) (with Yung-Ping [Bing] Chen).
Should We Replace the Current
Pension System with a Universal Pension System?, 16(2) Journal of Pension Benefits 48-51 (Winter 2009) [Copyright 2009
Aspen Publishers. Reprinted with
permission.].
Making Our Work Work, 41(4) Suffolk
University Law Review [Association
of American Law Schools Symposium on The Employment and Labor Law
Professor as Public Intellectual:
Sharing Our Work with the World]
739-57 (2008).
Managing the Beast: How Government Can Reduce Wealth Inequality, ___ Georgetown Journal of Poverty Law and Policy [Symposium on Wealth Inequality and the Eroding Middle Class] ___ (forthcoming 2008), based on remarks for a panel on “How Law Constructs Wealth Patterns” at the “Wealth Inequality and the Eroding Middle Class” conference co-sponsored by the University of North Carolina’s Center on Poverty, Work and Opportunity and the American Constitution Society for Law and Policy, Chapel Hill, North Carolina (November 5, 2007). PowerPoint Presentation. Working Paper.
Promoting Economic Justice in the Face of Globalization, ___ Journal of Law in Society [Symposium on Does Globalization Represent a Threat or Promise for Social Justice and Democratic Institutions?] ___ (forthcoming 2008), based on a keynote speech for “Does Globalization Represent a Threat or Promise for Social Justice and Democratic Institutions?,” a Joint Conference of the Central States Law School Association and the Journal of Law in Society, Wayne State University Law School, Detroit, Michigan, October 27, 2007. PowerPoint Presentation. Working Paper.
Tax Considerations in a Universal Pension System, Urban-Brookings Tax Policy Center Discussion Paper No. 28 (December 2007) (with Adam L. Carasso), http://www.urban.org/publications/411593.html. A shorter version of this paper was reprinted as a Report in Brief in 118 Tax Notes 837-840 (February 18, 2008) [Copyright 2008 Tax Analysts. Reprinted with permission.].
The Future of 401(k)
Plan Fees, in
Making America Work:
Alfred P. Murrah Professorship Inaugural Lecture,
60(1)
Making
Universal Health Care Work, 19(1)
Practitioner’s Perspective: Why Don’t We Repeal Most Tax Expenditures?, 8(4) Tax Practice & Procedure 17-20 (August-September 2006) [near final draft].
Tax Considerations in a Mandatory Universal Pension
System, in response to the Society of Actuaries “Re-envisioning Work and
Retirement in the 21st Century” Call for Papers (
Designing a Work-friendly Tax System: Options and Trade-Offs, Urban Institute Discussion Paper No. 20 (June 2005) (with Adam Carasso and Mohammed Adeel Saleem), available at <http://www.urban.org/UploadedPDF/411181_TPC_DiscussionPaper_20.pdf>, reprinted as a Tax Prof Blog at http://taxprof.typepad.com/taxprof_blog/2005/06/forman_on_emdes.html.
Designing a Work-friendly Tax System, 2(2) Pierce Law Review [Symposium on Tax Simplification] 131-55 (June 2004).
Making Social Security Work, 65(1) Ohio State Law Journal [Symposium on Public Policy for Retirement Security in the 21st Century] 145-83 (2004).
Phased Retirement for
Defined Benefit Plan Participants, 11 Journal
of Actuarial Practice 43-61 (2004) (with Patricia L. Scahill).
Making Pensions Work, in
Protecting
Participants and Beneficiaries in a Phased Retirement World, in New York University Review of Employee
Benefits and Compensation, Chapter 1, pp. 1-1 to 1-48 (
Saving Social Security With a Cash
Balance Plan, in New York University
59th Institute on Federal Taxation Employee Benefits & Executive
Compensation, Chapter 3, pp. 3-1 to 3-29 (
How Federal Pension Laws Influence Individual Work and Retirement Decisions, 54(1) Tax Lawyer 143-84 (2000).
Cash Balance Pension Plan
Conversions, 25(Nos. 1 and 2)
Public Pensions:
Choosing Between Defined Benefit and Defined Contribution Plans, 1999 (1) Law Review of
Poverty Levels and Federal Tax Thresholds: 2001, 3(4) Tax Practice & Procedure 17-20 (August-September 2001) (with Hilary Nolan).
The Impact of Moving to a Consumption Tax on Pension Plans and Their Beneficiaries, 17(3) Benefits Quarterly 57-60 (3rd Q. 2001).
Universal Pensions, 2 Chapman Law Review [Symposium on Federal Tax Policy in the New Millennium] 95-131 (1999).
What Can Be Done About Marriage Penalties, 30(1) Family Law Quarterly 1-22 (Spring 1996).
Michael Joe, Conversations: Prof. Jonathan B. Forman, 129(2) Tax Notes 181-85 (October 11, 2010) (interview).
Taxing the Working Poor: The Political Origins and Economic Consequences of Taxing Low Wages (by Achim Kemmerling), 31(1) Comparative Labor Law and Policy Journal 211-15 (Fall 2009) (book review).
Inside the IRS Puzzle Palace, The Journal Record, August 3, 2009, at 6A.
Tax hikes for health care, The Journal Record, July 6, 2009, at 6A.
Shaming tax cheats, The Journal Record, June 8, 2009, at 6A.
New, expanded refundable tax credits, The Journal Record, May 11, 2009, at 6A.
Accounting for public pensions, The Journal Record, April 13, 2009, at 6A.
Reform on health care, The Journal Record, March 16, 2009, at 6A.
Expanding unemployment benefits to stimulate the economy, The Journal Record, February 16, 2009, at 6A.
The death tax lives, The Journal Record, January 19, 2009, at 6A, 23A.
The orderly transition, The Journal Record, December 1, 2008, at 6A, 23A.
Time for a universal pension system, Pensions & Investments, November 10, 2008, at 12.
Obama’s Challenge: Obama Should Synchronize the Tax and Welfare Systems, Guest Blog, available at http://ataxingmatter.blogs.com, November 7, 2008.
Deducting Dilbert’s tie and Palin’s new duds, The Journal Record, November 3, 2008, at 6A.
Tax cuts, red ink as far as the eye can see, The Journal Record, September 29, 2008, at 6A.
IRS lets the sunshine on tax-exempt organizations, The Journal Record, September 22, 2008, at 6A.
Energy Tax Policy, The Journal Record, August 11, 2008, at 6A, 24A.
Nudging Us to Better Choices, The Journal Record, June 30, 2008, at 6A, 23A.
Choosing your retirement age, The Journal Record, June 2, 2008, at 6A.
The sky is not falling, The Journal Record, May 5, 2008, at 6A, 22A.
Taxpayer advocate backs $1 million IRS apology, The Journal Record, March 31, 2008, at 6A.
Tax preparers will get a piece of Grandma’s rebate, The Journal Record, March 3, 2008, at 6A.
Pensions for everyone, McClatchy-Tribune Information Services, January 11, 2008: Bellingham Herald (WA), Carolina Newspapers (The Clover Herald and The Yorkville Enquirer), Fort Worth Star-Telegram, Fresno Bee, Herald News (Passaic, NJ), Houston Chronicle, The Journal Record (Oklahoma City, OK), Island Packet (Hilton Head Island – Bluffton, SC), Lake Wylie Pilot (SC), Long Beach Press Telegram, Modesto Bee, Press of Atlantic City, News & Observer (NC), Sacramento Bee, Spokesman Review (Spokane, WA), Times-Tribune (Scranton, PA), and the Tri-City Herald (WA).
U.S. Treasury releases report on corporate tax, The Journal Record, January 7, 2008, at 6A.
McVeigh attorney loses charitable deduction case, The Journal Record, December 3, 2007, at 6A.
Next U.S. president to preside over tax changes, The Journal Record, November 5, 2007, at 6A.
Presidential candidate Barack Obama talks taxes, The Journal Record, October 1, 2007, at 6A.
Fixing the taxation of mortgage foreclosures, The Journal Record, September 10, 2007, at 6A.
America is building a better retirement system, The Journal Record, August 6, 2007, at 6A.
Congress targets Wall Street to flip tax system, The Journal Record, July 2, 2007, at 6A.
Invest in industry, not huge houses, The Journal Record, June 4, 2007, at 6A.
Carbon tax worth legislators’ consideration, The Journal Record, May 7, 2007, at 6A.
Encourage the Old and Young to Work, Norman Transcript, April 12, 2007, at A4; also published in the Butler Eagle (Butler, Pennsylvania); Press-Register (Mobile, AL), Spinnaker (University of North Florida), Spokesman Review (Spokane, Washington).
Let’s Combine the Income and Payroll Taxes into a Rational System, 59 (1) The Tax Executive 55-56 (January-February 2007) (near final draft).
Improving taxpayer compliance, The Journal Record, April 2, 2007, at 6A.
Measuring the Trade-off Between Tax Expenditures and Tax Rates, 114 (12) Tax Notes 1255-57 (March 26, 2007).
Oklahoma’s short- and long-term fiscal woes, The Journal Record, March 5, 2007, at 6A.
Uncle Sam should let the states be laboratories for health care reform, Washington Examiner, March 2, 2007, at 21, and Examiner.com.
Repeal Check-off, Roll Call February 5, 2007, at 4 (letter to the editor).
Bush’s new deduction for health insurance, The Journal Record, February 5, 2007, at 6A.
Taking on 401(k) plan fees that take away from you, The Journal Record, January 8, 2007, at 6A.
Is Oklahoma a low-tax state?, The Journal Record, December 11, 2006, at 6A.
What public charities need to know about the IRS, The Journal Record, November 6, 2006, 6A.
Pouring Liberal Wine Into Conservative Bottles, 113 (3) Tax Notes 269-271 (October 16, 2006) (book review) [Copyright 2006 Tax Analysts. Reprinted with permission.].
The Pension Protection Act of 2006, The Journal Record, October 2, 2006, 6A, 23A; also published in the NAELA eBulletin (National Academy of Elder Law Attorneys), October 3, 2006.
Labor markets and immigration, The Journal Record, September 11, 2006, at 6, 26.
A national strategy for work, The Sunday Oklahoman, September 3, 2006, at 17A.
Also published in the Pittsburgh Tribune-Review, Albany Times Union, Fort Worth Star-Telegram, Arkansas Democrat-Gazette, Wilmington (NC) Morning Star, Raleigh News & Observer, Arizona Daily Star, Contra Costa (CA) Times, La Crosse (WI) Tribune, Akron (OH) Beacon Journal, and Norman Transcript.
Government and the living wage, The Journal Record, July 31, 2006, 6A.
Planning for the ‘kiddie tax’ increase, The Journal Record, June 6, 2006, 7A, 23A.
Measuring Poverty, The Journal Record, May 2, 2006, 7A, 24A.
Towards universal health care, The Journal Record, April 4, 2006, 7A, 22A.
It’s tax season again, The Journal Record, March 7, 2006, 5A, 23A.
The 411 about the telephone excise tax, The Journal Record, January 30, 2006, at 6A, 26A.
Blue-ribbon panel releases tax reform findings, The Journal Record, December 5, 2005, at 6.
Extreme tax reform, The Journal Record, October 31, 2005, at 6, 9.
Taxes and the Distribution of Income: Understanding the Debate, 109 (2) Tax Notes 266-267 (October 10, 2005) (letter to the editor).
A national sales tax?, The Journal Record, September 12, 2005, at 5, 15.
The end of retirement?, The Journal Record, July 12, 2005, at 7, 19.
Individual Accounts, Yes; Privatization, No: A Social Security investment alternative [pdf version], Plan Sponsor, June 2005, at 106-107. [Word version]
No more secret tax tribunals, The Journal Record, June 20, 2005, at 6.
From
New Deal to bad deal, The Journal
Record of
Who Should Pay Social Security’s $4 Trillion Debt?, 107 (5) Tax Notes 633 (May 2, 2005) [Copyright 2005 Tax Analysts. Reprinted with permission.].
Putting your mouth where your money is, Journal Record, April 25, 2005, at 6.
The right tax to pay for Social Security, The Journal Record, March 28, 2005, at 7, 9.
Reforming Social Security,
76 (9)
Poverty Levels and Federal Tax
Thresholds: 2004, 7(2) Community
Tax Law Report 5-7, 19 (Fall/Winter 2004) (with
Reform DB plans, using personal accounts and big-fund advantage, Pensions & Investments, March 7, 2005, at 13-14.
Tax proposals in the president’s budget, The Journal Record, February 28, 2005, at 6.
The Taxpayer Advocate Report, The Journal Record, February 7, 2005, 8-9.
New Phased Retirement Regulations Good for Workers, Employers, Economy, The Journal Record, December 20, 2004, at 10.
Working Taxpayers May Have to Cover Terminated Pensions, The Journal Record, November 15, 2004, at 16.
Temporary Tax Cuts, The Journal Record, October 4, 2004, at 7.
Remembering the War on Poverty, The Journal Record, September 7, 2004, at 7.
Taxes in the Long Term, The Journal Record, August 23, 2004, at 7.
Let’s Expand the Saver Credit, The Journal Record, May 24, 2004, at 5.
The Alternative Minimum Tax Bites, Journal Record, March 22, 2004, at 6.
A Plan Worth Considering, The Journal Record, March 8, 2004, at 6.
Seeking a True Tax Holiday: At Least from Having to File Returns, The Journal Record, February 2, 2004, at 6.
Taxes and Inflation, The Journal Record, December 22, 2003, at 6.
Issues for Implementing Phased Retirement in
Defined Benefit Plans, 7(3) North American Actuarial Journal 75-84 (2003) (with
Working Overtime, The Journal Record, July 22, 2003, at 5.
Where Credit is Due, The Journal Record, June 23, 2003, at 6.
Harsh Medicine for Tax Shelters, The Journal Record, May 20, 2003, at 8.
IRS Gets Tough
on Abusive Tax Schemes, Journal
Record, April 14, 2003, at 7.
No Surplus at Social Security,
Journal Record,
Dividend-exclusion Proposal Will Be Tough to Sell, Journal Record, February 17, 2003, at 6.
Treasury Blesses Cash Balance
Pension Plans, Journal Record,
Washington’s Bipartisan Double Taxation, Journal Record, December 16, 2002, at 6.
New Rules for Tax Shelters, Journal Record, November 6, 2002, at 7.
How Should We Handle Inequality?,
Journal Record,
The Rich Are Different, Journal Record, August 26, 2002, at 7.
Should Our Tax Code Spur Firms to Leave U.S.?, Journal Record, July 29, 2002, at 7.
Payroll-deduction IRAs, Journal Record, May 20, 2002, at 13.
Help Is on the Way to Assist Companies
Shopping for Retirement Plans, Journal
Record,
Allowing Phased Retirement Helps Both
Employees and Employers, 36(3) The
Actuary: The Newsletter of the Society of Actuaries 13 (March 2002)
(with
The Power of Compound Interest, Journal Record, March 7, 2002, at 5.
Should 401(k) Plans Be Forced to
Diversify?, Journal Record,
Optimal State Taxes, Journal Record, January 3, 2002, at 5.
State, Local and Foreign Pensions: A Selected
Bibliography, prepared in connection with the annual program of the Section
on Employee Benefits, Association of American Law Schools,
Alms for the Terrorists?, Journal Record,
Phased Retirement Demands
Legislative Change, Journal Record,
The Cost of Tax Complexity, Journal Record, October 8, 2001, at 8.
Determination Letters for
Tax-qualified Pension Plans, Journal
Record,
An Oklahoma Tax Attorney in Japan, Journal Record, August 23, 2001, at 5.
Plucking the Goose, Journal Record, July 5, 2001, at 5.
Show Me the Money, Journal Record,
Renewing the Call for Tax Simplification, Journal Record, May 3, 2001, at 5.
What’s in a
Name?,
Needed:
Revenue-neutral Reform, Daily
Oklahoman,
Individual Accounts for
Social Security?, Journal Record,
Cutting Taxes on Low
Income Oklahoma Families, Journal
Record,
A Tax Credit for Health Care, Journal Record. January 5, 2001, at 5.
Rescue in the Balance: Here’s a Plan to Save Social Security That Will Work, Barron’s, December 18, 2000, at 54.
Will Congress Review Employee
Stock Options?, Journal Record,
Who Pays (and Doesn't Pay) Federal
Taxes?, Journal Record,
A Return-Free Filing System, Journal Record, October 4, 2000, at 5.
Senate Finance Committee Gives Green
Light to Cash Balance Conversions, 89 Tax
Notes 141-43 (2000) [Copyright 2000 Tax
Analysts. Reprinted with permission.].
Tax Treatment of Contingent Legal Fees, Journal Record, September 5, 2000, at 19.
Fixing Social Security for Working Women, Journal Record, July 14, 2000, at 5.
Congress Tells IRS to Make Political Action
Committees Disclose the Names of Their Contributors, Journal Record,
Income, Sales Tax Burdens, Journal Record, June 2, 2000, at 5.
Taxing the Internet, Journal Record, May 8, 2000, at 15.
Making Social Security Work, Journal Record, April 3, 2000, at 19.
How Should We Invest Our
Retirement Savings?, Journal Record,
The New IRS Stands Up, Journal Record,
Saving for College, Journal Record, January 6, 2000, at 5.
Enhancing Opportunities for Older Workers, Journal Record, December 29, 1999, at 5.
Making Welfare Work, Journal Record, November 2, 1999, at 5.
Saving the Teachers’ Retirement System, Journal Record, October 6, 1999, at 5, 17; reprinted as Saving a Public Fund, Pensions & Investments, December 13, 1999, at 14.
Cash Balance Pension Plans, Journal Record, September 8, 1999, at 5, 16.
Unclaimed Property Audits, Journal Record, August 3, 1999, at 4.
New IRS Collection Hearings, Journal Record, July 14, 1999, at 9.
Taxing Our Way to Equal Opportunity, Journal Record, June 8, 1999, at 1, 8, reprinted in 83 Tax Notes 1947-48 (1999).
Clinton's Universal Savings Accounts, Journal Record, May 4, 1999, at 5.
European Value-added Taxes - Good or Bad?, Journal Record, April 6, 1999, at 5.
A Mother Goose Tale About Kids, Journal Record, March 2, 1999, at 9.
The Budget, Journal Record, February 2, 1999, at 3.
Pension Benefits for Widows, Journal Record, January 5, 1999, at 5.
What's the Deal With International Taxes?, Journal Record, December 1, 1998, at 5.
Fixing Social Security for Elderly Workers, Journal Record, October 27, 1998, at 5.
Newlyweds Hit by 'Marriage Penalty' of IRS, Journal Record, September 29, 1998, at 5.
Would a Federal Tax Cut Be Good for Oklahoma?, Journal Record, August 31, 1998, at 1.
Despite Rhetoric, New IRS Law Changes Little, Journal Record, July 23, 1998, at 1.
National Summit Increases Awareness About Retirement Savings, Journal Record, June 30, 1998, at 6, reprinted in The Sooner Lawyer, Fall 1998, at 14-15.
Real Tax Simplification: What Would Work Best in the U.S.?, Journal Record, May 14, 1998, at 11.
The U.S. Supreme Court Decision on the Affordable Care Act, moderator for a University of Oklahoma College of Law Faculty half-baked ideas summer luncheon series, Norman, Oklahoma, July 24, 2012.
Optimal Distribution Rules for Defined
Contribution Plans: What Can We Learn
from Other Countries?, speech for the Eighth International Longevity Risk
and Capital Markets Solutions Conference (Longevity 8), University of Waterloo,
Waterloo, Ontario, Canada, September 7, 2012; for a conference on Employee
Benefits in an Era of Retrenchment sponsored by Washington University School of
Law and the Center for the Interdisciplinary Study of Work and Social Capital,
St. Louis, Missouri, March 29, 2012. Working Paper.
Tax Reform and Deficit Reduction: Charitable Contributions and the Nonprofit Sector, chair of this panel discussion for the American Bar Association Section of Taxation Committee on Tax Policy and Simplification, San Diego, California, February 18, 2012.
Pension Reform: What Can the United States and Australia Learn from Each Other?, speech for the Faculty Exchange Lecture, Texas Tech University College of Law, Lubbock, Texas, November 11, 2011; for the Sixth Annual Labor and Employment Law Conference (sponsored by Loyola Law School Southwestern Law School, and UCLA Law School), Los Angeles, California, September 16, 2011; speech for the Australian School of Taxation and Business Law, University of New South Wales, Sydney, Australia, August 10, 2011; and for the University of Oklahoma College of Law Faculty half-baked ideas summer luncheon series, Norman, Oklahoma, July 6, 2011. Working Paper.
Perspectives on Tax
Reform: The Challenges of Enacting and
Implementing Tax Simplification, moderator of this panel for the May
meeting of the American Bar Association Section of Taxation, October 21, 2011,
Denver, CO. PowerPoint.
Using Refundable Tax Credits to Help Low-income Taxpayers: What Do We Know and What Can We Learn From Other Countries?, keynote speech for Work and Tax: Intersections and Conflicts, University of Melbourne Law School, Melbourne, Australia, August 16, 2011; based on a speech for a panel on “Support for Low Income Workers and Families” at conference on “Tax Expenditures and Public Policy in Comparative Perspective,” Osgoode Hall Law School, York University, Toronto, Canada, September 11, 2009. PowerPoint Presentation. As published and at http://www.atax.unsw.edu.au/ejtr/content/issues/current/paper2_v8n2.pdf.
An American Perspective on Optimal Retirement Age, speech for the Centre for Pension Studies, University of New South Wales, Sydney, Australia, August 4, 2011; based on Optimal Retirement Age, Retirement 20/20: Changing the Signals, Washington, DC, November 17, 2008. PowerPoint Presentation. Working Paper.
Tax Reform in the United States, speech for the University of Sydney School of Law, Sydney, Australia, August 2, 2011; and for the T.C. Beirne School of Law, University of Queensland, Brisbane, Australia, July 29, 2011.
An American Perspective on Not-for-Profit
Tax Concessions, speech
for the Australian Government Treasury, Tax System Division, Canberra,
Australia, July 25, 2011.
What Can Australia Teach Us about Tax
Reform?, for the Law and Society annual meeting, San Francisco, California,
June 4, 2011; for the Tax Economists Forum, Washington, DC, May 19,
2010; and for an Internal Revenue Service
Office of Chief Counsel Professor in Residence lecture, Washington, DC,
May 11, 2010.
Tax Reform and Deficit
Reduction: Proposals, Implementation,
and Policy Considerations,
moderator of this panel for the May meeting of the American Bar Association
Section of Taxation, May 6, 2011, Washington, DC.
Law and
Economic Justice, Central Oklahoma Association of Legal Assistants, Continuing Legal Education
Seminar, Oklahoma City, Oklahoma, April 29, 2011.
Taxes and Tax Reform in an Era of Hyper-Deficits and Gridlock, Oklahoma City Economic Roundtable, Oklahoma City, Oklahoma, March 2, 2011.
Panelist for Legal Issues Facing Public Pensions, Public Funds Summit, Scottsdale, Arizona, January 13, 2011. Powerpoint. Speech.
Making America Work, speech for the Treasury Executive Institute, Washington, DC, March 30, 2010; for the Economic Affairs Breakfast, Oklahoma City, Oklahoma, April 17, 2008; for the U.S. Government Accountability Office, Education, Workforce and Income Security (EWIS) Speaker Series, Washington, DC, May 15, 2007; for the Cornbread and Beans Luncheon, Norman, Oklahoma, June 8, 2007, and for the Oklahoma City Economics Roundtable, Edmond, Oklahoma (October 3, 2007); and for the Alfred P. Murrah Professorship Inaugural Lecture, University of Oklahoma College of Law Coats Hall Endowed Professorship Lecture Series, Norman Oklahoma, October 24, 2006.
Should We Replace the Current Pension System with a Universal Pension System?, speech for the U.S. Governmental Accounting Office, Education, Workforce and Income Security (EWIS) Speaker Series, Washington, DC, April 27, 2010 (simulcast to three regional offices); and for A New Approach to Retirement Security for All, Capital Matters: Managing Labor’s Capital Conference, Harvard Law School, Cambridge, Massachusetts, April 18, 2008.
Using Refundable Tax Credits to Help Low-income Taxpayers: What Do We Know and What Can We Learn From Other Countries?, keynote speech for Work and Tax: Intersections and Conflicts, University of Melbourne Law School, Melbourne, Australia, August 16, 2011; speech for the Ninth International Tax Administration Conference, Building Bridges, Sydney, Australia, April 8, 2010; keynote speech for a workshop at the Centre for Tax Law, Cambridge University, Cambridge, Great Britain, March 12, 2010; Tax Economists Forum, Washington, DC, November 16, 2009; for a symposium on “Poverty and Economic Mobility,” American University Washington College of Law, Washington, DC, October 26, 2009; for an Internal Revenue Service Office of Chief Counsel Professor in Residence lecture, Washington, DC, October 13, 2009; and for a panel on “Support for Low Income Workers and Families” at conference on “Tax Expenditures and Public Policy in Comparative Perspective,” Osgoode Hall Law School, York University, Toronto, Canada, September 11, 2009. PowerPoint Presentation. As published and at http://www.atax.unsw.edu.au/ejtr/content/issues/current/paper2_v8n2.pdf.
Legislation and Other Hot Topics,
speech for an Internal Revenue Service Office of Chief Counsel Quarterly
Executive Meeting, Los Angeles, California, January 27, 2010.
Funding Public Pension Plans, speech for The Tax Economists Forum, Washington, DC, January 13, 2010; and for the Seventh Annual Employee Benefits Symposium at John Marshall Law School, Chicago, Illinois, April 20, 2009. PowerPoint Presentation. Working Paper.
Social Security: How It Works and How to Fix It, speech for an Internal Revenue Service Office of Chief Counsel Professor in Residence lecture, Washington, DC, October 13, 2009; for a Taxation and Fiscal Policy class at Dedman School of Law, Southern Methodist University, Dallas, Texas, March 4, 2009; the Chandler Lions Club, Chandler, Oklahoma, February 12, 2009; and for the John Marshal Law School, Employee Benefits Lunch and Learn, Chicago, Illinois, April 24, 2008. PowerPoint Presentation.
New Tax Legislation for Low Income Taxpayers, speech for the American Bar Association Section of Taxation Committee on Low Income Taxpayers, Washington, DC (May 9, 2009). PowerPoint Presentation. Poverty Levels and Federal Tax Thresholds. Working Paper. Excel Data.
The Future of Tax Expenditures and Entitlements in the Era of Hyper-Deficits, Tax Colloquium, Dedman School of Law, Southern Methodist University, Dallas, Texas, March 5, 2009. PowerPoint Presentation.
Discussant for a panel on the Legal Framework and Governance, Rethinking Teacher Retirement Benefit Systems, National Center on Performance Incentives Second Annual Conference, Peabody College, Vanderbilt University, Nashville, Tennessee, February 19, 2009).
Retirement Law and Policy, lecture for the University of Oklahoma Senior Adult Services “Mornings with the Professor” program, Norman, Oklahoma, December 9, 2008. PowerPoint Presentation.
Optimal Retirement Age, Third Annual Colloquium on Current Scholarship in Labor and Employment Law, San Diego, CA, October 24, 2008; and Retirement 20/20: Changing the Signals, Washington, DC, November 17, 2008. PowerPoint Presentation. Working Paper.
Panelist for Hiring, Managing, and Changing Managers, Second Annual Great Plains Public Employees Retirement System Forum, Kansas City, Missouri, November 13-14, 2008. PowerPoint Presentation.
Speech for a panel on Tax and Budget Policy for the Next President Speech for a panel on Tax and Budget Policy for the Next President at the Law and Society Association Annual Meeting, Montreal, Canada, May 29, 2008.
Panelist for Author Meets Reader (Making America Work at the Law and Society Association Annual Meeting, Montreal, Canada, May 29, 2008.
Choosing between Defined Benefit Plans & Defined Contribution Plans, speech for the 61st Annual SCTR Conference, Oklahoma City, Oklahoma, April 23, 2008. PowerPoint Presentation. Handout.
An Analysis of Defined Contribution (DC) Plans, Great Plains Public Employee Retirement System Forum , Kansas City, Missouri, November 14, 2007. PowerPoint Presentation.
Defined Benefit versus Defined Contribution,
Topics in
Investment Management: Perspectives from
the U.S.,
Wealth Inequality in the United States, speech for a panel on Socio-Economics and Wealth Distribution, Section on Socio-Economics, Association of American Law Schools, Washington, DC, January 3, 2007. PowerPoint Presentation. Speech.
Making Taxes and
Welfare Work Together, speech for a First Tuesday panel at the Urban
Institute,
Taxes and
Nonprofits: What You Need to Know about the IRS, speech for the Tulsa
City-County Library,
Making Labor Markets Work, speech for a panel on Government Regulation of the Workplace (Session 3C), at the First Annual Colloquium on Current Scholarship in Labor & Employment Law, Marquette University Law School, Milwaukee, Wisconsin, October 27, 2006. PowerPoint Presentation, Working Paper.
Making
Making Taxes Work, speech for a panel on Law,
Society, and Taxation I: What is Tax
Reform? at the Law and Society Association Annual Meeting,
Achieving Retirement Income Adequacy with Add-On Social
Security Accounts, speech for a panel on Law, Society, and Taxation III: Policy Ideas for A More Just Economy at the
Law and Society Association Annual Meeting,
Making Universal Health Care Work, speech for the
Retirement
Policy in the 21st Century, speech for the
Social Security: How It Works and How to Fix It, speech for the Oklahoma Public Fund Trustee Education Conference, Stillwater, Oklahoma, September 22, 2005.
Choosing between Defined Benefit Plans & Defined Contribution Plans, presentation at the Jewish Community Federation of Cleveland “Retirement Forum,” Cleveland, Ohio, August 15, 2005. Powerpoint Presentation. Handout.
Motivating Low-income
Workers, for An Informed Discussion of the Earned Income Tax Credit (EITC),
Federal Reserve Bank of Chicago, November 15, 2002.
Optimal Distribution Rules for Defined Contribution Plans: What Can the United States Learn from Other Countries?, statement submitted to the United States Department of Labors ERISA Advisory Council for inclusion in the record of the June 12-14, 2012 meeting of the Working Group on Current Issues Regarding Income Replacement During Retirement Years.
Making Taxes and Welfare Work Together, statement submitted to the Subcommittee on Income Security and Family Support of the House Committee on Ways and Means for inclusion in the record of the April 26, 2007 hearing on Proposals for Reducing Poverty.
Making Universal Health Care Work, statement
submitted to the House Senate Finance Committee for inclusion in the record of
the March 14, 2007 hearing on Charting a Course for Health Care Reform: Moving
Toward Universal Coverage.
The Taxation of State Tax Rebates, testimony before the Revenue and Taxation Committee of the Oklahoma House of Representatives, Oklahoma City, OK, February 27, 2006.
Reforming Social Security, statement submitted to the House Committee on Ways and Means for inclusion in the record of the May 12, 2005 hearing on Alternatives to Strengthen Social Security.
Integrate the Income and Social Security Payroll Taxes into a Comprehensive Income Tax System, submitted to the President’s Advisory Panel on Federal Tax Reform, April 29, 2005.
Solving the Problem of High Effective Tax Rates on Low and Moderate-income Working Families, submitted to the President’s Advisory Panel on Federal Tax Reform, March 14, 2005.
Final Report of the Task Force for the Study of Public Retirement Systems Benefit Design and Equity, submitted January 31, 2005.
Life-Defining Decisions (Women’s Institute for a Secure Retirement and the Actuarial Foundation, 2003) (with Linda Brothers, Monica Dragut, Matt Greenwald, Karen Holden, Peter Plumley, Anna Rappaport, Pat Scahill, Dick Schreitmueller, Elaine Stevenson, Lelia Stroud, and Nancy Winings), available at <http://www.actuarialfoundation.org/consumer/wiser051503.htm>; see also Seven Life Defining Financial Decisions (A Joint Project of The Actuarial Foundation and WISER, Women’s Institute for a Secure Retirement, 2004), available at <http://www.actuarialfoundation.org/consumer/wiser_life-defining.pdf>.
Project Leader for the Internal Revenue Service’s Advisory Committee on Tax Exempt and Government Entities (ACT):ACTs Report of the TE/GE Abusive Tax Shelters Involving Tax-Exempt and Government Entities Project Group, in Advisory Committee on Tax Exempt and Government Entities (ACT), Public Meeting, Chapter II (May 21, 2003), available at <http://www.irs.gov/pub/irs-tege/tege_act_rpt2.pdf>.
Reporter for the ACT’s Report of the Employee Plans Small Business Access and Compliance Project Group, in Advisory Committee on Tax Exempt and Government Entities (ACT), Public Meeting, Chapter V (June 21, 2002), available at <http://www.irs.gov/pub/irs-tege/tege_act_rpt.pdf>.
Individual Income Tax Syllabus, Spring 2013.
Taxation of Business Entities and Oil and Gas Interests Syllabus, Spring 2013.
Some Job Hunt Locations on the Web. The following are a few locations for finding jobs on the web. Be active. It’s up to you to find a job and build your career. Good luck!
a. USA Jobs: http://www.usajobs.gov
b. American Bar Association Career Center: http://www2.americanbar.org/careercenter/Pages/careercenter2.aspx
c. U.S. Department of Justice: http://www.justice.gov/careers/legal/summer-intern.html
d. Internal Revenue Service: http://jobs.irs.gov/; http://www.youtube.com/IRSVideos#g/c/C229B1637C71A518
1) In general: http://jobs.irs.gov/; http://jobs-irs-gov.tmpqa.com/car_other_atty_intern.html
2) Office of Chief Counsel: http://jobs.irs.gov/midcareer/occ-apply.html
3) Criminal Investigation Division: http://jobs.irs.gov/midcareer/law-enforcement.html
e. Recruiters
1) Tax Search: www.taxsearchinc.com
2) Tax Talent: http://www.taxtalent.com
3) ET Search, Inc.: http://www.etsearch.com
f. Accounting Firms
1) Ernst & Young: http://www.ey.com/US/en/Careers
2) Deloitte: http://www.deloitte.com/view/en_US/us/Careers/index.htm
3) KPMG: http://www.kpmg.com/Global/en/JoinUs/Pages/default.aspx
4) PricewaterhouseCoopers: http://www.pwc.com/us/en/careers/index.jhtml
g. Benefits Link: http://employeebenefitsjobs.com/jobs/by_date.html
h. The American College of Employee Benefits Counsel, http://www.acebc.com/public-docs/law-students/lawstudent.pdf
i. Benefits Consulting Firms
1) Aon: http://www.aon.com/about-aon/careers.jsp
2) Buck Consultants: http://www.aon.com/about-aon/careers.jsp
3) Hewitt: http://www.hewittassociates.com/Intl/NA/en-US/WorkingHere/Careers.aspx
4) Mercer: http://www.mercer.com/careershome.htm?siteLanguage=100
5) Milliman: http://careers.milliman.com/home/index.php
6) Towers Watson: http://www.towerswatson.com/careers/
j.
American Bar Association Section of Taxation Public
Service Fellowships:
http://taxprof.typepad.com/taxprof_blog/2010/06/aba-tax-section-2.html
k. U.S. Department of Labor Jobs: http://www.dol.gov/dol/jobs.htm
l. Fellowships for Aspiring Law Professors, http://taxprof.typepad.com/taxprof_blog/2010/08/fellowships-for-aspiring.html
m. LawCrossing jobalert@lawcrossing.com
Writing and Moot Court Competitions:
a. http://www.tannenwald.org/competition; http://taxprof.typepad.com/taxprof_blog/2011/01/2011-tannenwald.html
b. ABA Section of Taxation Law Student Tax Challenge, http://www.abanet.org/tax/lstc/home.html
c. American College of Trust and Estate Counsel, http://www.actec.org/public/WenigCompetition.asp
d. Paul Faherty Writing Competition (employee benefits), http://www.jmls.edu/academics/tax_eb_law/faherty.shtml
e. Albert R. Mugel National Tax Moot Court Competition, http://wings.buffalo.edu/law/bmcb/mugel11.html
f. American College of Employee Benefits Counsel: http://www.law.unlv.edu/pdf/2012_ACEBC_Competition_Announcement.pdf; http://www.acebc.com/content/writing.asp
g. International Fiscal Association (IFA) USA Branch Writing Competition: http://taxprof.typepad.com/taxprof_blog/2013/01/ifa-international.html
Some LL.M in Taxation Information:
a. The Value of an LLM, http://taxprof.typepad.com/taxprof_blog/2012/01/the-value-of-.html
b. Links to Tax LL.M. programs as of 2009, http://jay.law.ou.edu/faculty/jforman/TeachingMaterial/TaxLLMPresentation.doc
c. Special programs:
1) John Marshall Law School offers an LL.M. in Employee Benefits, http://www.jmls.edu/admission/admission_llm_main.shtml
2) Loyola-LA now offers an Accelerated Tax LLM Program for Visiting JD Students, http://www.lls.edu/programs/jd-taxllm/visiting.html.
d. To Get a Tax LL.M. or Not, http://jay.law.ou.edu/faculty/jforman/TeachingMaterial/TaxLLM.ppt
e. Pursuing a Tax LLM Degree: Why and When?, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1577966
f. Pursuing a Tax LLM Degree: Where?, http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1597337
g. Recruiter: An LL.M. May Hurt Your BigLaw Job Prospects -- Except in Tax, http://taxprof.typepad.com/taxprof_blog/2012/01/recruiter-an-llm-.html
Corporate Tax Syllabus, Spring 2012.
Tax Procedure Syllabus, Fall 2011
Tax Research PowerPoints (by Professor Jennifer Gerrish): September 2010; October 2010.
Pensions & Health Benefits Syllabus, Fall 2010.
Nonprofit Organizations Seminar Syllabus, Fall 2008.
Legal Research: Nonprofit Organizations (by Professor Jennifer Gerrish, September 9, 2008).
Aims to bring people's attention
to the most used sections of the Bluebook (cases, periodicals, statutes, etc)
and to the Tables that you use in conjunction with those sections. Note
that power point does not have a "small caps" option for the font, so
what should have been in small caps is in all caps.
Tax Procedure Syllabus, Fall 2008 (including Research Assignment and Writing Assignment 1).
Legislative History Sources for Federal Tax Law (by Professor Darin Fox, September 3, 2008).
Oklahoma Tax Procedure (by Kathy Bass, Chief Deputy General Counsel, Oklahoma Tax Commission).
Tax Procedure: Online Research (by Professor Darin Fox, December 1, 2008).
Recent Teaching Links.
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