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Memorial created 04-29-2006 by
A Friend
Maureen Bridget Cavanaugh
January 7 1955 - April 4 2005

Artifact of Classes taught by Maureen at Washington & Lee


B.A., M.A., Ph.D., J.D.
Assistant Professor of Law
B.A. 1975, Swarthmore College, with distinction in Latin, Phi Beta Kappa; M.A.
1977, Ph.D. 1980, Cornell University; American School of Classical Studies at
Athens, James Rignall Wheeler Fellow, 1978-79; J.D. 1995, University of Minnesota,
magna cum laude; Order of the Coif; Editor-in-Chief, Journal of Law and Inequality,
University of Minnesota; associate, Tax, Coopers & Lybrand, L.L.P., Minneapolis,
September 1995 - June 1996; senior associate, Tax, July 1996 - June 1997; manager,
Tax, July 1997-98; Assistant Professor of Law, Washington and Lee University,




Corporate Income Tax. A general study of corporate tax transactions, including
corporate formations, dividend and redemption distributions to shareholders, acquisitive
and divisive reorganizations, and liquidations. Most of the course will emphasize
subchapter C of the Internal Revenue Code, including some outbound international
reorganization provisions. Prerequisite: Federal Income Taxation of Individuals.
Three hours. Cavanaugh
Employee Benefit Law. An introduction to the various types of deferred compensation
arrangements, including both qualified and nonqualified plans under federal income
tax and ERISA (labor) law. Subjects include tax favored retirement/pension plans,
fringe benefits, executive compensation through nonqualified plans and equity compensation
arrangements and Social Security, both as it is currently structured as well
as some of the changes currently under consideration. Depending on the size of the
course, students will have an opportunity to explore independently and then share
with the class findings about a topic of particular interest that are not otherwise
covered in depth in the class but are within the broad subject area of employee benefit
law. Topics thus addressed have included, for example, the impact of ERISA on
healthcare issues and the effect of contingent employment (e.g., the use of independent
contractors). Three hours. Cavanaugh
Federal Income Taxation of Individuals. A general study of individual income tax
problems, including what is gross income, what is excluded from gross income, when
and to whom income is taxable, tax aspects of divorce and separation, personal and
business deductions, tax-free exchanges, capital transactions, with some consideration
of the policy for various tax provisions and the growing complexity of tax law. Four
hours. Burke and Cavanaugh
Tax Systems Seminar: Legislative Process and Statutory Interpretation. Seminar in
issues related to our current income tax system and alternative tax systems, for both
individuals and business entities. All tax systems raise issues regarding the tax legislative
process and how tax statutes should be drafted and construed. After a period of
common reading and discussion on assigned topics, students will prepare a written
seminar paper to be delivered in class. Seminar papers may satisfy the writing requirement.
Fall Semester. Prerequisites: Introduction to Federal Income Taxation of
Individuals. Two hours. Cavanaugh
Taxation of Mergers & Acquisitions. Analysis of taxable and tax-free mergers and
acquisitions. Tax consequences resulting for both corporations and shareholders
involved in corporate reorganizations, acquisitions and divestitures considered along
with the requirements of the various transactions. The impact of net operating losses
as well as related business and accounting issues for the structures available are
addressed. If time permits, computer modeling will be undertaken by students to assist
in their selection of appropriate transaction structures under varying scenarios. While
focus is on the federal income tax requirements and results, the utility of these transactions
from state income tax planning will also be considered. Prerequisite: Federal
Income Tax of Individuals and Corporate Income Taxation (may be taken concurrently).
Also useful but not required: Accounting for Lawyers. Two hours. Not
offered in 2000-01. Cavanaugh

Professor Cavanaugh's email: cavanaughm@wlu.edu

Office Phone Number: (540) 458-8528.


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