Paul Erickson

Professor of Accounting and holder of The R.E. and Marilyn Reamer Professorship in Accounting - Accounting & Business Law

Contact Information

Email:	Paul_Erickson@baylor.edu
Campus Phone:	(254) 710-6171
Fax:	(254) 710-1067
Mailing Address:	One Bear Place #98002 Waco, TX  76798-8002
Office Location:	HCB 201.2

Licensures and Certifications

• CPA, Arizona State board of Accountancy
• Law License, Idaho State Bar

Professional Memberships

• American Accounting Association
• American Taxation Association
• Arizona State Board of Accountancy
• Idaho State Bar

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: Donald F. Cunningham).

"The "Combined Income" Tax Effect on Early versus Normal Social Security Benefits for Single Individuals," Journal of Financial Service Professionals, (March 2009) (coauthors: Donald F. Cunningham).

"Individuals with Short-term Life Expectancies Face Difficult Gift Planning Choices," Tax Management Estates, Gifts and Trusts Journal, Vol. 30, No. 3, (May 2005) (coauthors: Don Cunningham).

"Optimal Give Versus Bequeath Tax Strategy Under the Tax Relief Act of 2001," Journal of Financial Planning, Vol. 15, No. 8, (August 2002) (coauthors: D. F. Cunningham).

Contributions to Practice

"STATE INCOME TAX CONSIDERATIONS WHEN CHOOSING TO RELOCATE IN RETIREMENT," Practical Tax Strategies, Vol. 82, No. 2, (February 2009), pp. 98-104.

"Consider State Taxes in Selecting Your Residence," Journal of Retirement Planning, Vol. 11, No. 1, (February 2008).

"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: Donald F. Cunningham).

"Self-Employment / Employment Taxes and the Entity Choice Decision for Owners of Closely Held Firms," Business Entities, Vol. 6, No. 4, (August 2004) (coauthors: Don Cunningham).

"Choice of LLC, Partnership or S Corp. Influenced by Social Security Taxes," Federal Taxes Weekly Alert, Vol. 50, No. 27, (June 2004) (coauthors: Don Cunnumgham).

"When Giving is a Better Tax Strategy than Bequeathing, 2004," Baylor MBA Online Newsletter, (May 2004) (coauthors: Donald F. Cunningham).

"Capitalizing on Real Estate Tax Losses Through Corporate Equity Exchange," Journal of Applied Real Property Analysis, Vol. 2, No. 1, (April 2002) (coauthors: C. J. Delaney).

"IRA Conversions: Older Taxpayers Need To Consider Special Factors," AAII Journal, Vol. 23, No. 4, (May 2001), pp. 14-17 (coauthors: D. F. Cunningham).

"Elective Retroactive Application of Gain Recognition Agreements," Tax Notes International, Vol. 92, No. 9, (2001) (coauthors: Mike Nuckles).

"Issues Arise in the Application of GRA's to Prior Transfers," Tax Notes International, Vol. 23, No. 11, (2001) (coauthors: Mike Nuckles).

"Potential Corporate Tax Abuse Should Be Eliminated," TAXES-The Tax Magazine, Vol. 76, No. 12, (December 1998), pp. 33-38.

Presentations and Proceedings

Discipline-based Scholarship

"Life Expectancies and the Decision to Give or Bequeath," presented at the American Accounting Association Annual Meeting, San Francisco, CA, August 2005 (coauthors: Don Cunningham).

Contributions to Practice

"Transfer Tax Issues for Family Businesses," presented at the Family Business Institute, Waco, TX, March 2001.

"Tax-induced Giving Versus Bequeathing: A Capital Budgeting Approach," presented at the Baylor FIRE Department Seminar Series, Waco, TX, March 2000 (coauthors: D. F. Cunningham).

"Optimal Give vs. Bequeath Decisions – A Capital Budgeting Approach," presented at the Baylor University, Department of Finance, Waco, TX, March 2000 (coauthors: D. F. Cunningham).

"Effects of Testing Frequency in Introductory Federal Income Tax Courses," presented at the American Society of Business and Behavioral Sciences, Las Vegas, NV, February 1999.

"What You Should Know About the Texas Deceptive Trade Practices Act," presented at the Family Business Institute, Waco, TX, November 1998.

"Double Dipping Under Section 351: Time To Close The Loophole," presented at the American Society of Business and Behavioral Sciences Conference, Las Vegas, NV, February 1998.