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Profiles

Mark Altieri

Professor

Professor Altieri received his Master of Laws in Taxation from New York University. He is also an Ohio Certified Public Accountant and holds the American Institute of Certified Public Accountants Personal Financial Specialist designation.

Scholarly, Creative & Professional Activities

 

MARK P. ALTIERI

REFEREED JOURNAL ARTICLES

 

1. "Equity-based and Nonqualified Deferred Compensation Plans", 42 The Tax Adviser 466-471 (July 2011).

2. "Professional Practice Transitions, Section 197 and the anti-Churning Rules", with William Prescott of Wickens, Herzer, Panza, Cook & Battista and Phillip Thornton of Cleveland State University, The American Bar Association’s Practical Tax Lawyer (27-32 Winter 2011).

3. "Health Care Reform for Small Employers", with William Prescott and Kelly Means of Wickens, Herzer, Panza, Cook & Battista, The American Bar Association’s Practical Tax Lawyer (7-13 Fall 2010).

Cited in: 

"Articles of Interest", Estate Planning, 38 ESTPLN 43 (Feb 2011).

4. "Worker Classification Issues in Professional Practices", with William Prescott and Kelly Means of Wickens, Herzer, Panza, Cook & Battista, The American Bar Association’s Practical Tax Lawyer (43-51 Summer 2010).

Cited in: 

ABA Section of Taxation, 2010 ABATAX-CLE (September 23, 2010).`

5. "Income Splitting Techniques that Work and Those that Don’t", with Linda J. Zucca of Kent State University, 39 The Tax Adviser 746-751 (November 2008).

Cited in: 

"Articles of Interest", Estate Planning, 36 ESTPLN 37 (Feb 2009). 

6. "How Safe is your Pension Plan? Creditor Protection for Retirement Plans and IRAs", with Richard A. Naegele of Wickens, Herzer, Panza, Cook & Battista, 22 The Practical Tax Lawyer 33-46 (Winter 2008); reprinted in substance in The AASPA 15-21 (Fall 2007).

Cited in: 

"Articles of Interest", Estate Planning, 35 ESTPLN 44 (June 2008).

 7. "Code Section 409A and the Closely-Held Employer", 38 The Tax Adviser 158-163 (March 2007); reprinted in substance as "What the Closely-held Employer Needs to Know About the New Code Section 409A Nonqualified Deferred Compensation Rules", 12 The Journal of Deferred Compensation 60-73 (Summer 2007).

8. "Gulf Opportunity Zone Act of 2005", with Jason Rothman of Wickens, Herzer, Panza, Cook & Battista. 202 The Journal of Accountancy 63-67 (August 2006).

9. "Surviving Katrina", with Jason Rothman of Wickens, Herzer, Panza, Cook & Battista. 201 The Journal of Accountancy 58-61 (February 2006).

10. "Protect Retirement Assets", with Richard A. Naegele of Wickens, Herzer, Panza, Cook & Battista. 201 The Journal of Accountancy 36-39 (January 2006).

11. "Is Your Retirement Plan Really Safe", with Richard A. Naegele of Wickens, Herzer & Panza. 199 The Journal of Accountancy 34-37 (April 2005).

Cited in: 

"AICPA Tax Insider", (April 2005) at https://www.cpa2biz.com/standard/taxnewsletter/taxinsider050428.htm ).

12. "Nonqualified Deferred Compensation Plans". 75 The CPA Journal 54-59 (February 2005).

13. "A Fringe Benefit Primer for the Closely-Held "C" Corporation (Part I)", 35 The Tax Adviser 624-629 (October 2004).

Cited in:

BNA Tax Management Portfolio Number 394-4th, Elwood and Moore, "Employee Fringe Benefits", 2004 Bibliography.

14. "A Fringe Benefit Primer for the Closely-Held "C" Corporation (Part II)", 35 The Tax Adviser 686-693 (November 2004).

Cited in:

 "Review of Current Literature", Benefits Quarterly 60 (2005).

BNA Tax Management Portfolio Number 394-4th, Elwood and Moore, "Employee Fringe Benefits", 2004 Bibliography. 

15.  "Creditors’ Rights Against Tax Qualified Plans", with Richard A. Naegele of Wickens, Herzer & Panza, 48 Tennessee CPA Journal 6-10 (January 2003); reprinted in substance as "Enemies at the Gate: Creditors’ Rights Against Tax Qualified Plans", 29 Journal of Pension Planning and Compliance 63-72 (Spring 2003).

Cited in: 

"Who's the Boss in a Defined Contribution Qualified Retirement Plan", McCoy, 38 John Marshall Law Review 1011, Footnotes 11 and 12 (Spring 2005)

 16. "Partnerships, LLCs, and S Corporations: Selected Tax Issues", with William Cenker of John Carroll University, 72 The CPA Journal 40-47 (October 2002).

 17. "Political Affiliation of Appointing President and the Outcome of Tax Court Cases", with Jerome Apple, Penny Marquette, and Charles K. Moore, all of University of Akron, 84 Judicature 310-313 (May-June 2001).

Cited in:

 "An Empirical Survey of the Population Of U.S. Tax Court Written Opinions", 30 Virginia Tax Review 523 (Winter 2011)

"Using the Social Background Model to Explain Who Wins Federal Appellate Tax Decisions", Schneider, 25 Virginia Tax Review 201 (Summer 2005)

"The Duke And The Lady: Helvering V. Gregory And The History Of Tax Avoidance Adjudication", Likhovski, 25 Cardozo L. Rev. 953, Footnote 77 (February, 2004).

"Assessing And Predicting Who Wins Federal Tax Trial Decisions", Schneider, 37 Wake Forest L. Rev. 473, Footnotes 3, 25, 48, 50, 51, 52, 66, 70, 83 (Summer 2002)

"Back To The Future: Teaching Law Through Stories", Caron , 71 U. Cin. L. Rev. 405, Footnote 95 (Winter, 2002).

"Federal Appellate Practice Guide 9th Circuit, Second Edition", Ulrich, Sidley and Benson, 2 Fed. Appellate Prac. Guide 9th Cir. 2d § 16:1.

Tax Notes, 98 Tax Notes 1157 (Feb. 17, 2003)

Tax Notes, 96 Tax Notes 1147 (Aug. 19, 2002)

Tax Notes Today, 2003 TNT 33-15 (Feb. 19, 2003)

Tax Notes Today, 2002 TNT 160-48 (Aug. 19, 2002)

 

18. "Creditors' Rights: Tax Qualified Plans and IRAs", with Richard A. Naegele of Wickens, Herzer & Panza, 70 The CPA Journal (October 2000); reprinted in substance as "Creditors' Rights, Tax-Qualified Plans, and IRAs," 26 J. Pension Plan. & Compliance 13 (2001).

Cited in:

"A Federal and California Exemption for the Coverdell Education Savings Account: Should Children Have to Suffer Because of the Financial Mishaps of Their Parents?", Chow, 35 Southwestern University Law Review 479, Footnotes 169, 170 and 172 (2006).

"Nor Rhyme Nor Reason: Simplifying Defined Contribution Plans", Pratt, 49 Buff. L. Rev. 741, Footnotes 574, 633 (Spring Summer 2001).

BNA Tax Management Portfolio Number 353-3rd, Bosley and Hutzelman, "Employee Benefits for Small and Mid-Sized Employers", 2001 Bibliography.

BNA Tax Management Portfolio Number 355-5th, Baker, "IRAs, SEPs and SIMPLEs", 2001 Bibliography.

BNA Tax Management Portfolio Number 366-1st, Reichler, "State Taxation of Compensation and Benefits", Bibliography.

"The Basics of Distributions from Qualified Plans and IRAs- 
The Ever-Changing Mysteries Revealed", Ptatt, American Law Institute - American Bar Association Continuing Legal Education, VPC0719
(2001)

State Tax Notes, 19 State Tax Notes 1699 (Dec. 25, 2000).

Tax Notes, 90 Tax Notes 83 (Jan. 1, 2001)

 

19."Individual Retirement Accounts after TRA97", with Richard A. Naegele of Wickens, Herzer & Panza, 68 The CPA Journal 22-27 (July 1998); reprinted in substance as "Individual Retirement Accounts: A User’s Guide to the New and Varied World of IRAs", 3 The Journal of Deferred Compensation 81-93 (1998).

Cited in:

Tax Notes Today, 2000 TNT 248-98 (Dec. 26, 2000)

 

20. "Avoiding the Section 7206(2) Criminal Penalty for False or Fraudulent Return Preparation", 29 The Tax Adviser 240-244 (1998).

Cited in:

BNA Tax Management Portfolio Number 636-2nd, Hochman, Popoff, Perez, Rettig, Toscher, "Tax Crimes", 1998 Bibliography.

 

21."Nonqualified Deferred Compensation Agreements", with Linda J. Zucca of Kent State University, 68 The CPA Journal 44-49 (February 1998).

Cited in:

Corporate Counsel’s Primers, 71 CCPRIMERS ARTICLE I (April 2006)

22."Attacks on the Substance of S Stock Transfers", 28 The Tax Adviser 768-771 (December 1997).

23."Deferred Compensation Agreements and ERISA Pension Plan Compliance", 55 Ohio CPA Journal 42-49 (Dec. 1996); reprinted in substance as "Nonqualified Deferred Compensation Arrangements as ERISA Pension Plans", 1 The Journal of Deferred Compensation 50-54 (1996).

24."Considerations in Determining Whether to Elect S Corporation or LLC Status", 27 The Tax Adviser 547-553 (1996).

Cited in:

"What’s In A Name?: An Argument For A Small Business "Limited Liability Entity" Statute", Oesterle and Gazur, 32 Wake Forest L. Rev. 215, Footnote 109, (SPRING 1997).

"Partnership Taxation & The Limited Liability Company: Check Out The Check-The-Box Entity Classification", Powers and Forry, 32 Land & Water L. Rev. 831, Footnotes 11 and 12 (1997)


"LLCS & LLPS: A Selected Bibliography", Yetmar, The Tax Adviser (Apr. 1997)

Tax Notes, 73 Tax Notes 195 (Oct. 14, 1996)

Tax Notes Today, 96 TNT 214-10 (Nov. 1, 1996)

 

25. "Income Tax Distinctions Between an S Corporation and an LLC", 54 Ohio CPA Journal 28-32 (October 1995).

26. "Motivating Students in Financial Accounting Courses with an Income Tax Perspective", with Robert Bloom and Edward Alpern of John Carroll University, 1 Accounting Perspectives 57-65 (Spring 1995).

27. "Nonqualified Deferred Compensation Arrangements, the Tax and ERISA Requirements", with David P. Kirch of Ohio University, 26 The Tax Adviser 502-508 (August 1995); reprinted in substance as "A Primer on Nonqualified Deferred Compensation Agreements", 1 The Journal of Deferred Compensation 17-30 (Winter 1996).

Cited in:

BNA Tax Management Portfolio Number 371-3rd, Goldfield, "Employee Plans -- Deductions, Contributions and Funding", 1995 Bibliography.


"Closely Held C Corporations: Using Deferred Compensation to Capture the 15% Bracket", Connor, The Tax Adviser (Apr. 1996).


"Postponed pay leads to tax savings: From The Tax Adviser: Nonqualified Deferred Compensation Agreements", Fiore, Journal of Accountancy, 8-95 J.A. 28 (Aug. 1995)

Tax Notes, 68 Tax Notes 1221 (Sept. 4, 1995)

Tax Practice & Controversies, 7 Tax Prac. 327 (Sept. 11, 1995)

Tax Notes Today, 95 TNT 179-26 (Sept. 13, 1995)

 

28. "Discriminatory Methods of Compensating Key Employees in Closely Held Corporations", 15 The Tax Adviser 594-606 (October 1984).

Cited in:

 

Tax Notes, 25 Tax Notes 710 (Nov. 12, 1984)

Tax Notes Today, 84 TNT 236-20
(Nov. 19, 1984)

 

29. "Storz: Functional Disparity Between Section 336 and 337 Liquidations", 15 The Tax Adviser 297-301 (May 1984).

30. "Providing Life Insurance and Other Incidental Benefits Through Qualified Retirement Plans After TEFRA", 15 The Tax Adviser 66-75 (February 1984); reprinted in 35 Digest of Tax Articles 1-10 (February 1984).

Cited in:

BNA Tax Management Portfolio Number 386-3rd, Brody, Richey, Baier, "Compensating Employees with Insurance", 1984 Bibliography.

BNA Tax Management Portfolio Number 828-1st, Brody, Richey and Baier, "Compensating Employees with Insurance", 1984 Bibliography.

 

 

NONREFEREED (OR ONE OR LESS EXTERNAL REVIEWER) JOURNAL ARTICLES

 

31. "Protections for IRA and other Retirement Plan Assets after Bankruptcy Reform" with Richard Naegele and Jason Rothman of Wickens, Herzer, Panza, Cook & Battista. 12 The Journal of Deferred Compensation 67-82 (Winter 2007).

32. "Needed Prescription for Reduced Health Care Costs", with Paul Amos (Paul Amos & Associates) and Ankie-Marie Hata (Duke University Medical School), 30 The Journal of Pension Planning and Compliance 44-54 (Summer 2004).

33."Computing The Present Value/Cost of Deferring Income Under a Nonqualified Deferred Compensation Agreement", with Anurag Agarwal of University of Florida, 5 The Journal of Deferred Compensation 73-87 (Winter 2000).

34. "National Office Provides Important New Guidance in the Church Plan Area", with Thomas Shanks of Arthur Andersen & Co., 24 The Journal of Pension Planning and Compliance 79-81 (Spring 1998); reprinted in substance as Church-Maintained Pension and Tax-Sheltered Annuity Plans, 3 The Journal of Deferred Compensation 75-81 (Winter 1998).

Cited in:

BNA Tax Management Portfolio Number 372-2nd, Powell, "Church and Governmental Plans", 1998 Bibliography.

BNA Tax Management Portfolio Number 373-2nd, Schwartz, Wolff and Brown, "Employee Benefits for Tax-Exempt Organizations", 1998 Bibliography.

35. "Proper Financial Accounting for Deferred Compensation Agreements", with Linda J. Zucca of Kent State University, 2 The Journal of Deferred Compensation 16-31 (Fall 1996); reprinted in substance as "Proper Financial Accounting for Deferred Compensation Agreements", 23 Journal of Pension Planning & Compliance 56-70 (Fall 1997).

36. "Let Us Now Praise Church-Maintained Pension and Tax-Sheltered Annuity Plans", with Thomas Shanks of Arthur Andersen & Co., 23 The Journal of Pension Planning and Compliance 46-50 (Spring 1997); reprinted in substance as Church-Maintained Pension and Tax-Sheltered Annuity Plans, 3 The Journal of Deferred Compensation 75-81 (Winter 1998).

37. "Tax Policy and Code Section 457: Deferred Compensation Arrangements Maintained by Tax-Exempt Employers", 1 The Journal of Deferred Compensation 54-59 (Fall 1995).

38. "Permissible Employer Inducements to Older Employees to Elect Medicare as the Primary Health Care Payer", 19 The Journal of Pension Planning and Compliance 44-49 (1993); reprinted in substance as "Older Employees and Medicare, How Far Can You Go?", 2 Managing Employee Health Benefits 56-59 (1994).

Cited in:

 

"Gerontology And The Law: A Selected Bibliography", Raphael, Nobunaga and Moske, 69 S. Cal. L. Rev. 287, Footnote 343 (November1995).

"Medicare Secondary Payer Rules", Watson and McGeorge, American Law Institute - American Bar Association Continuing Legal Education, SC14 ALI-ABA 583, Footnote 607 (1997).

"Issue In The Administration Of Health Plans", Watson, American Law Institute - American Bar Association Continuing Legal Education, C980 ALI-ABA 1007, Footnotes 1042 and 1065 (1995).

"The Impact Of Managed Care Medicare, Medicaid, ADA, FMLA, Other Rules, And Health Care Reform On The Administration Of Health Plans" Watson, American Law Institute - American Bar Association Continuing Legal Education, Q231 ALI-ABA 147, Footnote 180 (1993).

 

39. "Nonqualified Deferred Compensation and the Tax-Exempt Employer", 16 The Journal of Pension Planning and Compliance 229-244 (1990).

 

 

 

 

40."Section 457 Deferred Compensation Plans After TAMRA: The Forest and the Trees", 14 The Review of Taxation of Individuals 40-62 (1990).

Cited in:

 

BNA Tax Management Portfolio Number 808-2nd, Goldstein, Drennan and Erblich, "Estate Planning for the Corporate Executive", 1990 Bibliography.

41. "Church Maintained Tax-Sheltered Annuity Plans: Living With the Code's New Bifurcated Church Definition", 15 The Journal of Pension Planning and Compliance 249-262 (Spring 1989); reprinted in substance as "Planning to Establish a Tax-Sheltered Employee Plan for a Church", 1 The Journal of Taxation of Exempt Organizations 21-26 (Spring 1989).

Cited in:

"Very Serious Business: Sense And Nonsense Under Section 403(b) Of The Internal Revenue Code Of 1986", Pratt, 59 Alb. L. Rev. 1197, Footnote 14 (1996).

BNA Tax Management Portfolio Number 388-5th, Kenty, "Tax-Deferred Annuities", 1989 Bibliography.