Donald Cunningham, PhD

Professor - Finance, Insurance & Real Estate

Contact Information

Email:	Don_Cunningham@baylor.edu
Homepage:	http://business.baylor.edu/Don_Cunningham
Campus Phone:	(254) 710-6152
Fax:	(254) 710-1092
Mailing Address:	One Bear Place, #98004 Waco, TX  76798-8004
Office Location:	HSB-Graduate Center

Professional Memberships

• Financial Executives Institute

Publications

Discipline-based Scholarship

""The ‘Combined Income’ Tax Effect on Early versus Normal Social Security Benefits for Single Individuals”," Journal of Financial Service Professionals, Vol. 63, No. 2, (March 2009), pp. 49-57 (coauthors: Paul R. Erickson).

"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," Baylor MBA Online Newsletter, (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," Baylor Graduate Programs On-line Newsletter, (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

"Estimates of Moral Hazard in Mortgage Default," presented at the AREUEA Meetings, New Orleans, LA, 1991 (coauthors: J. A. Seward).

Contributions to Practice

"Modeling the Impact of Life Expectancies on Gifting Strategies," presented at the American Accounting Association, San Francisco, CA, August 2005 (coauthors: Paul R. Erickson).

"Tax-induced Giving Versus Bequeathing: A Capital Budgeting Approach," presented at the F.I.R.E. Department Seminar Series, Baylor University, March 2000 (coauthors: Paul R. Erickson).