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Articles 1 - 5 of 5
Full-Text Articles in Law
Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan
Taxing The Ivory Tower: Evaluating The Excise Tax On University Endowments, Jennifer Bird-Pollan
Pepperdine Law Review
The Tax Cuts and Jobs Act of 2017 introduced the first-ever excise tax imposed on the investment income of university endowments. While it is a relatively small tax, this new law is a first step towards the exploration of taxing non-profit entities on the vast sums of wealth they hold in their endowments. In this essay I take the new tax as a starting place for investigating the justification for tax exemption for universities and thinking through the consequences of changing our approach, both in the form of the new excise tax and possible alternatives. There remain reasons to be …
Intent, Inequality, And The Berlin Walls Of The Mind, Bobby L. Dexter
Intent, Inequality, And The Berlin Walls Of The Mind, Bobby L. Dexter
Pepperdine Law Review
Although acknowledging that various provisions in the Tax Cuts and Jobs Act of 2017 appear responsive to normative arguments presented in tax literature, this article posits that, true to its core intent, the law aggressively advanced the persistent effort to shift the tax burden away from the nation’s wealthiest citizens to the great bulk of taxpayers of more modest financial means. Thus, those with political power successfully employed the tax law to protect, preserve, and enhance prevailing wealth and income inequality. With the election of President Joe Biden and the assumption of Democratic control in both chambers of Congress, however, …
It's Alright, Ma, It's Life And Life Only: Have Universities Been Meeting Their Legal Obligations To High-Risk Faculty During The Pandemic?, Gary J. Simson, Mark L. Jones, Cathren K. Page, Suzianne D. Painter-Thorne
It's Alright, Ma, It's Life And Life Only: Have Universities Been Meeting Their Legal Obligations To High-Risk Faculty During The Pandemic?, Gary J. Simson, Mark L. Jones, Cathren K. Page, Suzianne D. Painter-Thorne
Pepperdine Law Review
Even those universities most firmly committed to returning to in-person instruction in fall semester 2020 recognized that for health reasons some exceptions would need to be made. The CDC had identified two groups—people age sixty-five and over and people with certain medical conditions—as persons "at increased risk of severe illness from COVID-19," and it had spelled out various special precautions they should take to avoid contracting the virus. Given the CDC's unique stature, universities very reasonably could have been expected to grant exceptions to faculty falling into either group, but that's not what many universities did. We argue that, properly …
The Legal Boundaries For Impartiality Of Idea Hearing Officers: An Update, Perry A. Zirkel
The Legal Boundaries For Impartiality Of Idea Hearing Officers: An Update, Perry A. Zirkel
Pepperdine Dispute Resolution Law Journal
Special education has become a significant area of litigation in the K-12 school context. The impartial hearing officer (“IHO”) is the fulcrum of the adjudicative process under the Individuals with Disabilities Act (“IDEA”). However, the IDEA only provides for two standards for impartiality while the framework of remaining standards are left—via the IDEA’s structure of “cooperative federalism”—to state laws. Ultimately, the courts serve as the chief cartographer for the legal boundaries of IDEA IHO impartiality in their interpretation, gap-filling, and application of the federal and state framework. The previous research relating at least in part to IDEA IHO impartiality is …
State Laws For Due Process Hearings Under The Individuals With Disabilities Education Act Iii: The Pre-Hearing Stage, Andrew M.I. Lee, Perry A. Zirkel
State Laws For Due Process Hearings Under The Individuals With Disabilities Education Act Iii: The Pre-Hearing Stage, Andrew M.I. Lee, Perry A. Zirkel
Journal of the National Association of Administrative Law Judiciary
This article is the third in a triad of analyses of state law additions to the basic requirements of the Individuals with Disabilities Education Act (IDEA) for due process hearings (DPHs). The first two articles of this series covered the hearing and post-hearing stages of IDEA DPHs. The purpose of this follow-up analysis is to supplement the earlier articles by canvassing state law provisions specific to the pre-hearing stage. After an introduction and overview of the literature, this article covers IDEA foundational requirements for DPHs, and then summarizes and codes the state law provisions that supplement the federal template. As …