Professor Malamud's Resume
Professor, CSUDH Office: SBS D-326 Phone: (310) 243-2239 Email: rmalamud@csudh.edu CURRENT POSITION Professor - California State University, Dominguez Hills Department of Accounting & Finance 1990 – 2016 Full Time 2016 to Present FERP (Teaching 1/2 time) University Outstanding Professor Award, 2014 University Lyle E. Gibson Distinguished Teacher Award, 2000 PRIOR EMPLOYMENT July 1983 - February 1990: Laventhol & Horwath, C.P.A. May 1980 – August 1981: Ball, Hunt, Hart, Brown & Baerwitz, Tax lawyer August 1979 - April 1980: Bash Barkin & Gesas, CPA February 1977 - August 1978: Coopers & Lybrand, CPA EDUCATION New York University School of Law (NYU) LL.M. in Taxation, June 1979 Loyola University School of Law - Los Angeles J.D., December 1976 Honors: Dean's Honor List and Loyola Honorary Scholarship University of California at Los Angeles (UCLA) B.A. in economics, June 1974, emphasis in accounting TEACHING EXPERIENCE California State University Dominguez Hills (1990 – present) Accounting 333, Income Taxation I Accounting 433, Income Taxation II Law 240, Legal Aspects of Business Transactions Business 300, Business Communications Laventhol & Horwath (1983-1990) T-102 - Seminar for tax specialists T-450 - Seminar for Tax Supervisors A-717 - Tax planning opportunities T-201 - Partnership Taxation T-202 - Corporate Taxation T-402 - Estate planning Academic Service General Faculty: University Space Committee, 2014 – 2016, 2019-2020 (Ad hoc classroom policy committee – 2015/2016) Academic Senate Member, 1990 – 2012, 2015 Academic Senate Parliamentarian, 1991/1992 Student Grade Appeal Investigator, Spring 2010 Faculty Appeals Review Committee, Spring 2004 General Elections Committee, Fall, 1992 and Spring, 1995 University Library Committee, 1995-1999 Screening Committee for Forgivable Loans, Spring, 1993 Ad Hoc Committee on Emergency Drill Procedures, Fall, 1993 Ad Hoc Food Service/Vending Selection Committee, Fall, 1994 University World Wide Web Committee, 1996-1997 Department of Accounting and Finance and CBAPP: College Promotion to Full Professor Policy Committee, Chair 2014-2015 College AACSB Faculty Qualifications Committee, Chair 2013-2014 Department Chair Fall 2013 Department Chair RTP Fall 2013 Department Faculty Search Committee 2011 - 2012, 2013/2014/2015 Department RTP Committee, Fall, 1998, 2007 – 2015 Department of Management and Marketing RTP 2015 - 2016 College RTP Committee, 1999 - 2006 College PSSI Committee, 1996 - 1997 CSUDH Accounting Society Advisor: 1991 - 1996 BIBLIOGRAPHY Malamud, RB, Law firm required to disclose its clients' names to IRS 8.8 (12), Spidell's Federal Taxletter, Ausgust, 2020 Malamud, RB, How to retroactively make estimated tax payments late in the year 7.8(12-14), Spidell’s Federal Taxletter, August, 2019 Malamud, RB, Tax Treatment of an Inherited House - It's Not Simple, 4.9(14-16), Spidell’s Federal Taxletter, September, 2017 Malamud, RB, REACT – What to do when you are a first time executor or trustee, 4.8(12-17), Spidell’s Federal Taxletter, August, 2017 Malamud, RB, Inheriting or Purchasing S Corporation Stock, (3)1:6-7, Spidell's Federal Taxletter, January, 2016 Malamud, RB, Special Report: New 2015 Rules on Basis of Assets Acquired From an Estate, Nov. 2015 (a longer version of the next article) Malamud, RB, Information Reporting and Basis Consistency Required for Certain Estates, Estates: New Law Changes and Many Questions, Spidell's Federal Taxletter, (2)11:11-14, November, 2015 Malamud, RB, FUN: The Job of Being a Fiduciary of an Estate, Spidell's Federal Taxletter, (2)3:8-10, March, 2015 Malamud, RB, and Stephen Kaplan, Is it too late to fund the unfunded trust?, Elder Client Planner, (126):9-11, November, 2014 Malamud, RB, When is an Irrevocable Trust Taxable in California?, Spidell California Taxletter, 36(6):11-15, June, 2014 Malamud, RB, Can a Trust Distribute Capital Gains to the Income Beneficiary, Elder Client Planner, (119):3-5, April, 2014 Malamud, RB, Solo or co-trustees or co-executors? It depends on the family, Elder Client Planner, (117):14-16, February, 2014 Malamud, RB, Can you guess the total federal and California tax rate? Spidell California Taxletter, 36(1):3-4, January, 2014 Malamud, RB, Health, support, education, and maintenance: What does it really mean?, Elder Client Planner, (113):3-6, October, 2013 Malamud, RB, Using IRAs in Tax Planning During Retirement, Elder Client Planner, (110):4-5, July, 2013 with Tim Hilger Malamud, RB, Estate Tax Allocation: How to Decide Who Pays, Elder Client Planner, (108):5-8, May, 2013 Malamud, RB, This old inherited house: How is it Taxed?, Elder Client Planner, (107):6-9, April, 2013 Malamud, RB, 65-day rule: Reducing tax on fiduciary returns?, Elder Client Planner, (105):15-18, February, 2013 Malamud, RB, Forms 56, 4506, 4810, 5495: A Good Night's Sleep, Elder Client Planner, (103) 1, 3-4, December, 2012 Malamud, RB, Taxation of Foreclosures And Short Sales in California, State Tax Notes,(66):281 - 285, October 22, 2012 Malamud, RB, Interplay of passive activity, community property, and death, Elder Client Planner (98):8-9, July, 2012 Malamud, RB, Income tax reporting of trust income prior to funding, Elder Client Planner (96):4-5, May, 2012 Malamud, RB, Form 1041 Reporting Requirements for Grantor Trusts, Elder Client Planner (95):11, April, 2012 Malamud, RB, Deducting the cost of long-term care for critically ill, Elder Client Planner, (91):5-6, December, 2011 (plus client letter) Malamud, RB, A Proposition 13 Change of Ownership occurs when trust beneficiaries change, Spidell’s California Taxletter, 33(6):65-66, June, 2011 Malamud, RB, SURFing USA: Closing an estate, updated, Elder Client Planner, (85):1-3, June 1, 2011 Malamud, RB, Support for your parents and children as taxable gifts, Elder Client Planner, (84):8-9, May 1, 2011 Malamud, RB, Fifty Years of Change and one Constant: Tax Analysts, various author's short articles detailing the changes in the last 40 years, Tax Notes Jan. 1, 2011. Malamud, RB and Gina Rodriguez, Amending a Closed Tax Year to Change an Open Year, Spidell’s California Taxletter, 32(9):101, September, 2010. Malamud, RB, Writer Questions Premise of Batchelder's Estate Tax Article, Tax Notes, February 9, 2009, p. 805 Malamud, RB, & Parry, R, It's Time to Do Something About the Tax Gap, Houston Business and Tax Journal, lX: 1-32, Jan. 2009 Malamud, RB, The effect of reduced Social Security and higher taxes upon the death of a spouse, Elder Client Planner, 1(50):10-11, July 1, 2008 Malamud, RB, 10 Suggestions for Closing the Tax Gap, Tax Notes, 118(5): 532-534, January 28, 2008 Malamud, RB, AICPA adopts new standards for valuation, Elder Client Planner, 1(43):1-3, December 1, 2007 Parry, R and Malamud, R B, Mad Cows and Angry Plaintiffs—Why Compliance with Governmental Regulations will not Protect Business from Lawsuits by Individuals that Contract Mad Cow Disease, Drake Journal of Agricultural Law, 11(3):307 - 325, Winter, 2006. Malamud, R B, Equalizing Pre and Post Retirement Income— An After Tax Approach, Journal of Taxation of Investments, 1(24), 3-11, October 2006. Malamud, RB, Teach you clients how to SURF - Advice for representatives helping with after-death needs, Elder Client Newsletter, 1(27):1,3-5, August 1, 2006. Malamud, RB and Spidell’s editors, LLC Fee is Unconstitutional – File for Refund, Spidell’s California Taxletter, 28(4):55-58, April, 2006. Malamud, RB, Decedent’s Tax Return Provides Clues for Finding Estate’s Assets, Elder Client Planner, 1(21):6-7, January, 2006. Malamud, RB, Start the Tick Tock of the Five Year Clock by Contributing to a Roth, Elder Client Planner, 1(19):5-6, December, 2005 Malamud, RB and Renee Rhodda, Is California’s LLC Annual Fee Legal? Out-of-state LLC Fights Gross Receipts Fee, Spidell’s California Taxletter, 27(6):77-78, June, 2005 Malamud, RB, How the IRS Can Close the Online Auction Tax Gap, Tax Notes 106(1):110-115, Jan. 3. 2005. Malamud, RB, Full Pre-Retirement Income is Not Necessary in Retirement Years, Elder Client Planner, 1(5):11-12, October. 2004. Malamud, RB and Lynn Freer, Contract to Provide Child Care Services - part of Child Care Plans, Big Brakes, Small Cost, Spidell’s California Taxletter - Supplement Fifth Ed. 26(5):27-28, May 1, 2004. Malamud, RB, An Analysis of the AMT and Suggested Fixes, Tax Notes 102(11):1427‑1429, March 15, 2004. Malamud, RB & Barnett, D, How big a pension will you need to retire with the same income you take home now? California Faculty, VII(3):18-21, Oct. 2003 Malamud, RB: LLC "Fee" - Taxing Non-California Income, Spidell's California Taxletter, 24(12):180-182, December 1, 2002. Malamud, RB: Nonresident Real Estate Withholding -- Sellers may reduce or eliminate withholding, Spidell’s California Taxletter, 23(12): December 1, 2001. Malamud, RB: Partnership Withholding: When is it Required? Rules, guidelines and exceptions, Spidell’s California Taxletter, 23(9):138-141, September 1, 2001. Malamud, RB: Interest Abatement - New procedures for state requests, Spidell’s California Taxletter, 23(5):75-78, May 1, 2001. Malamud, RB: Long-term Care Physician’s Statement for Support to California FTB Form 350, Spidell’s California Taxletter, March 1, 2001. Malamud, RB: A Review of the Golden State Scholarshare, Spidell Publishing, 1-20, August 2000. Malamud, RB: Primer for a Trustee of a Revocable Trust, The Successful California Accountant, LV(1):24-27, Summer 2000. Malamud, RB: Federal Tax Law as California Authority, Spidell's California Taxletter, 22(3):43-44, March 1, 2000. Malamud, RB: Statute of Limitations? Amending a closed year, Spidell's California Taxletter, 22(2):27-28, February 1, 2000. Malamud, RB: Helping Taxpayers Get Around the Three Year Statute of Limitations, Kleinrock's Federal Tax Bulletin 2(21):1, 8-9, October 18, 1999. Malamud, RB: How To Make Money from Tax Returns That Are Too Old to Amend For a Refund, Tax Hotline, 19(11)15, November 1999. Malamud, RB: Amending Closed Tax Years to Increase Carryovers, Tax Notes 84(9):1295 - 1297, August 30, 1999. Malamud, RB: Teaching Sanskrit Would Be Easier, Tax Notes 83(3):437 - 438, April 19, 1999. Malamud, RB: Irrevocable Trusts, California's prudent investment requirements, Spidell's California Newsletter, 20(10):155-156, October, 1998. Malamud, RB: Comment, Reno v. Baird, CEB California Business Law Reporter, 20(2):51, September, 1998. Malamud, RB: Separate Property Reimbursement of Joint Income Taxes, The Monthly Digest of Tax Articles, 48(8):32-36, May, 1998. Malamud, RB: Allocation of the Joint Return Marriage Penalty and Bonus. The Monthly Digest of Tax Articles, 48(6):7-31, March, 1998. Malamud, RB: Burden of Proof; Response to the Tax Profs, Tax Notes 78(8):1066 - 1067, February 23, 1998. Malamud, RB: Taxing Small and Common Gifts: Tax Law vs. Taxpayer Perception, Tax Notes 77(8):95-98, November 24, 1997. Malamud, RB: Gamblers Get Hammered, Bur Others Get Pulverized, Tax Notes 76(13):1797‑1798, September 29, 1997. Malamud, RB: In Search of a Definition of a Personal Service Corporation, Tax Notes 75(8):1133-1139, May 26, 1997. Malamud, RB: Separate Property Reimbursement of Joint Income Taxes, Los Angeles Lawyer, 20(2):17-21, March, 1997. Malamud, RB: Office to Home File Transfer Software Review, Accounting Technology, 12(7):29-43, August, 1996. Malamud, RB: Allocation of the Joint Return Marriage Penalty and Bonus. Virginia Tax Review, 15(3):489-550, Winter, 1996. Malamud, RB: Nanny Tax Legislation: Not A Practical Solution, Tax Notes, 70(11), 1401-1405, March 4, 1996. Malamud, RB: Discontinue Package X, Here's a Better Idea, Tax Notes, 70(8):1056, February 19, 1996. Malamud, RB: The U.S. Flat Tax: A Look Back at The First Year, Tax Notes, 67(7):968-970, May 15, 1995. Malamud, RB: Is it Time to Upgrade to Windows?, CSUDH Computer News, 3, Spring 1995. Malamud, RB: More on Tax Law Complication (Commentary/Letters to the Editor), Tax Notes, 65(11):1434, December 12, 1994. Malamud, RB: Employee Liability for Economic Losses of the Employer's Customers: A California-Based Examination of the Question of Duty, American Bar Association Torts and Insurance Law Journal 30(1):195-224, Fall, 1994. Karayan, JE and Malamud, RB: Mad, Mad, Mad World of U.S. Tax Accounting: State Tax Accruals, Journal of Interdisciplinary Studies, The Cal Poly Pomona Scholar, 7:189-196, Fall, 1994. Malamud, RB, CD Rom software, A CD Buyer's Checklist, Law Office Computing, 4(4):82, August/September, 1994. Malamud, RB, CD Rom software, A CD-ROM Buyer's Guide to Tax Software, Law Office Computing, 4(3):78-83, June/July, 1994. Malamud, BR, Malamud RB:, Charging For Technology, Law Office Computing, 4(3):96-97, June/July, 1994. Malamud, RB: Low Cost Accounting Software for the Small Law Office: Handbook for Sole and Small Practitioners, Publication of the State Bar of California, May, 1994 (Reprint). Karayan, JE and Malamud, RB, The Effectiveness of Waivers in Limiting Negligence Liability of Sports Providers, Proceedings of the Twenty-Third Annual Meeting of the Western Decision Sciences Institute March 31, 1994, 160-162. Malamud, RB, Computer Software for Individual Income Tax Returns, Computing News, Spring, 1994, 2-3. Malamud, RB, Lotus Improv, A New Type of Spreadsheet, Law Office Computing, 3(3):132-134,135, December/January, 1994. Malamud, RB: To Windows or Not to Windows, That Is the Question, Law Office Computing, 3(6):82-83, December/January, 1994. Malamud, RB: Is it safe to represent a client on all matters related to accounting practice? The Unlawful Practice of Law? New Accountant, 9(3):16-18,27, November/December 1993. Malamud, RB: An accountant by any other name may be legal. WHO CAN USE THE 'A' WORD?. New Accountant, 9(2):14-17, October, 1993. Malamud, RB: "This Old House" Divorce, Tax Law and Real Property, Accounting Today, 7(16):CPE PROGRAM, Lesson 93-08, 1-14, August 23, 1993. Malamud, RB: California Tax Credits: Enterprise Zones, Program Areas & Revitalization Zones, South Bay Management Report, 9(1):1-3, Fall, 1993. Malamud, RB: Small Business Memo: Tax Changes Affecting Employees, South Bay Management Report, 9(1):3, Fall, 1993. Malamud, RB: Making It and Keeping It, Low-Cost Accounting Software for the Small Law Office, Law Practice Management, 15(3):80-85, June, 1993. (Reprint) Malamud, RB and Karayan, JE: Contractual Waivers for Minors in Sports-Related Activities: Marquette Sports Law Journal, 2(2):151-173, Spring, 1992. (Published February, 1993) Malamud, RB: Home Accounting Software for the Non-Accountant: Computing News - CSUDH, Spring, 1993 4-5. Malamud, RB: Low Cost Accounting Software for the Small Law Office: Law Office Computing, 2(6):62-77, December/January 1993. Malamud, RB: Tax Entities or How Should I Operate My New Business?: Small Business Executive Newsletter - California State University Dominguez Hills, 1(2)1-3: November, 1992. Malamud, RB: Computerized Estate Tax Returns: Law Office Computing, 2(4):78-93, August/September 1992. Malamud, RB: Tax Tips: Accelerated Estimated Taxes, A new system for 1992: Los Angeles Lawyer, 15(1):11-15, March, 1992. Malamud, RB: Testing the Code: Tax Notes, 54(10):1289-1292, March 9, 1992. Malamud, RB: Are We Free To Copy Computer Software: Computing News Computer Services, CSUDH, Fall, 1991. Karayan, JE, Malamud, RB, and Malamud, BR, Children's Rights and Exculpation Clauses: A Public Policy Analysis, CSULA Bureau of Business & Economic Research, Working Paper #91-05, July, 1991. Karayan, JE, Malamud, RB, Presentation of paper, A TIME TO SOON: WAIVERS AND ASSUMPTION OF THE RISK FOR MINORS IN SPORTS RELATED ACTIVITIES, Pacific Southwest Business Law Association, 1991 Annual Conference, January, 1991. Malamud, RB: Uniform capitalization for "Creative" individuals, The Tax Adviser, 19((10):726, October, 1988. Malamud, RB: Estimated Tax: Trust in a Safe Estimate. The Tax Adviser, 18(10):745-746, October, 1987. Malamud, RB: Applying community property refunds in premarital and separate tax liabilities. The Tax Adviser, 16(10):625, October, 1985. Malamud, RB, Brandzel, J, Blumenthal, MJ: Coping with proposed regulations under Sec. 168. The Tax Adviser, 15(10):608-609, October, 1984. Malamud, RB: Ordinary and necessary: A definite definition. The Tax Adviser, 15(10):610-611, October, 1984. OTHER ACADEMIC Chapter Editor: Sage, 1995 Prentice Hall Tax Course, Chapter 1, including substantial additions to existing course materials and homework questions. Reviewer (or online survey): South-Western Federal Taxation 2016: Comprehensive South-Western Federal Taxation 2015: Comprehensive Hill's Taxation of Individuals and Business Entities, 2012 Spilker, Federal Taxation (new textbook) June, 2007 Spidell’s Home Study – QuickBooks, May 8, 2006 Taxation for Decision Makers, Dennis-Escoffier Fortin, March, 2002 Business Communications: Building Critical Skills, Locker, 2nd ed., 2002 Principals of Taxation, Jones , January, 2002 1999 Western American Accounting Assoc. Annual Meeting CSUDH Journal of Business and Management, Spring, 1997 1997 Western American Accounting Assoc. Annual Meeting CSUDH Journal of Business and Management, Fall, 1996 1997 Prentice Hall Federal Taxation, Kramer, Pope, Phillips, Ch. 6 & 8 1997 Prentice Hall Tax Course, Sage, Chapters 12, 17 & 18 1996 Prentice Hall Tax Course, Sage, Chapters 17, 18 and 21 1996 CEB, California Business Start-Up Series: Capitalizing and Protecting New Business, Ch. 12 and 13 CSUDH Journal of Business and Management, 1992-1994 1995 Academy of Business Administration Global Business Trends Conference 1996 Academy of Business Administration International Conference 1993 Prentice Hall Tax Course, by Sage, Chapters 3 and 4 OTHER – PROFESSIONAL Bar Status: Admitted to California Bar, 1977 (inactive) Admitted to United States Tax Court C.P.A.: Certified Public Accountant, California, April, 1980 - present Member: American Bar Association (1981-1988) American Arbitration Association (1988-1990)
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