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Professor Malamud's Resume

Professor, CSUDH
Office: SBS D-326
Phone: (310) 243-2239
Email: rmalamud@csudh.edu
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
  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    
    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
     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
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.
  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
    Bar Status: 
            Admitted to California Bar, 1977 (inactive)
            Admitted to United States Tax Court
            Certified Public Accountant, California, April, 1980 - present
           American Bar Association (1981-1988)
            American Arbitration Association (1988-1990)

Disclaimer: The views and opinions expressed on unofficial pages of California State University, Dominguez Hills faculty, staff or students are strictly those of the page authors. The content of these pages has not been reviewed or approved by California State University, Dominguez Hills.

Disclaimer: The views and opinions expressed on unofficial pages of California State University, Dominguez Hills faculty, staff or students are strictly those of the page authors. The content of these pages has not been reviewed or approved by California State University, Dominguez Hills.