Donald Cunningham, PhD
Professor - Finance, Insurance & Real Estate
Financial Executives Institute
Dr. Cunningham has been a member of the Finance department at Baylor since 1984. From 1990 to 1998, he served as Associate Dean for Graduate Programs in the Hankamer school of business during which time he founded the executive MBA programs in Dallas and Waco. He is currently a member of the MBA core faculty and teaches the MBA corporate finance modules. After completing his doctorate at Ohio State University, he served as senior economist at the Federal Home Loan Mortgage Corporation (Freddie Mac) in Washington, D.C. His business career began as a CPA with KPMG Peat Marwick and as manager of internal audit for Crystal Oil Co. His articles have appeared in the Journal of Finance, Journal of Real Estate Finance and Economics, Housing Finance Review, Journal of Financial Planning, Journal of Financial Services Research, Credit and Financial Management Review, Secondary Mortgage Markets, Engineering Economist, and other journals related to personal finance and tax issues. Dr. Cunningham continues to consult in the area of stock and mortgage portfolio valuation
"The "Combined Income" Tax Effect on Early versus Normal Social Security Benefits for Single Individuals," Journal of Financial Service Professionals
, (March 2009) (coauthors: Paul R. Erickson).
"Self-Employment/Employment Taxes and the Entity Choice Decision for Owners of Closely Held Firms," Business Entities
, Vol. 6, No. 4, (July 2004), pp. 38-43 (coauthors: Paul Erickson). Abstracted in Legal Scholarship Network (LSN) division of Social Science Research Network (SSRN) under Tax Law: Practitioner Series, (October 23, 2004).
"Optimal Give-Versus Bequeath Tax Strategy Under the Tax Relief Act of 2001," Journal of Financial Planning
, Vol. 15, No. 8, (August 2002), pp. 84-95 (coauthors: Paul R. Erickson). Q's & A's from the article published in the Continuing Education section of the same issue of the Journal, pp. 105-06.
"Industry Norms in Financial Statement Analysis: A Comparison of RMA and D&B Benchmark Data," Credit and Financial Management Review
, (1995) (coauthors: John T. Rose).
"Bank Risk Taking and Changes in the Financial Condition of Banks' Small and Midsized Commercial Customers, 1978-1988 and 1988-1991," Journal of Financial Services Research
, Vol. 8, No. 4, (December 1994), pp. 301-310 (coauthors: John T. Rose).
Contributions to Practice
"Life Expectancies, Rates of Return, and the Give or Bequeath Decision for Inocme-Producing Property Under EGTRRA," Tax Management Estates, Gifts, and Trusts Journal
, Vol. 31, No. 5, (September 2006), pp. 203-211 (coauthors: Paul R. Erickson).
"Individuals with Short-term Life Expectancies Face Difficult Gift Planning Choices," Tax Management Estates, Gifts and Trusts Journal
, Vol. 30, No. 3, (May 2005), pp. 176-180 (coauthors: Paul R. Erickson).
"Choice of LLC, Partnership, or S Corp Influenced by Social Security Taxes," Federal Taxes Weekly Alert
, Vol. 50, No. 27, (June 2004), pp. 320-322 (coauthors: Paul Erickson).
"When Giving is a Better Tax Strategy than Bequeathing, 2004," (May 2004) (coauthors: Paul R. Erickson).
"IRA conversions: Older Taxpayers Need To consider Special Factors," AAII Journal
, Vol. 23, No. 4, (May 2001), pp. 14-17 (coauthors: Paul R. Erickson).
Learning and Pedagogical Research
"When Giving is a Better Tax Strategy than Bequeathing," (May 2004) (coauthors: Paul Erickson).
"New Initiatives of the MBA Program," Baylor Business Review
, Vol. 16, No. 1, (April 1998), pp. 24.
Presentations and Proceedings