Patricia E. Dilley
LL.M., Boston University School of Law
J.D., Georgetown University (cum laude)
M.A., University of Pennsylvania
B.A., Swarthmore College
Teaching and Scholarship
Federal Income Tax, Deferred Compensation, Employee Benefits, Corporate Tax, Tax Policy, Elder Law
- University of Florida: Joined College of Law faculty as Associate Professor in 1998, named professor 2001.
- Previous Academic Experience: Adjunct Faculty, University of Washington School of Law (1996); Associate Professor, Seattle University School of Law (1993-96, 1998); Visiting Faculty, Leiden University (The Netherlands, 2001).
- Government Service: Legislative Analyst for Social Security Administration (Baltimore, Md., 1976-79) and Office of the Secretary, HHS (Washington, D.C., 1979-81); Committee on Ways and Means, U.S. House of Representatives Subcommittee on Social Security (1981-87).
- Private Practice: Arnold & Porter (Washington, D.C, 1987-89), Downs Rachlin & Martin (Burlington, Vt. 1989-93).
- Professional Associations: Association of American Law Schools, American Bar Association (Tax Section), National Academy of Social Insurance, Pennsylvania and Vermont State Bar Associations, District of Columbia Bar Associations.
Income Taxation (3 or 4 credits) – LAW 6600
- NOTE: Students who wish to take additional taxation courses should consider taking this course in second year because it is a prerequisite to all other income tax courses.
Designed to teach fundamentals of federal income taxation to prepare students, as lawyers, to recognize and appreciate income tax consequences of transactions and events they encounter in general practice of law. Students learn to read and understand the language of statutes (the Internal Revenue Code), of an administrative agency (the Internal Revenue Service), and judicial interpretations of the statutes and agency pronouncements.
Coroporate Taxation (3 credits) – LAW 6610
- Addresses income tax topics which might be encountered by a general practitioner advising a closely held corporation and its investors. Explores income tax consequences of transfers of property and services to a corporation, distributions to investors, and corporate liquidations and mergers. Coverage given to tax treatment of “S Corporations.”
Prerequisites: Income Taxation (LAW 6600).
Pensions and Employee Benefits (3 credits) – LAW 6930
- Introduces students to basics of federal retirement and pension law, including employee benefit provisions of Internal Revenue Code and labor law portions or ERISA. Provides basic overview of tax principles of deferred compensation, and introduction to tax requirements for qualified pension plans. Also covers federal case law addressing such issues as ERISA preemption of state law and its impact on employer-provided health benefits and age and sex discrimination in pension benefits.
Deferred Compensation (2 credits) – LAW 7632
- Tax consequences of compensation in forms other than cash paid contemporaneously with the performance of the services. Includes non-qualified deferred compensation devices and qualified pension and profit-sharing plans.
Employee Benefits and Executive Compensation (2 credits) – LAW 7931
- Covers benefits offered as part of current compensation to employees, as well as the range of compensation and benefits (both current and deferred) offered to highly compensated executives, and a survey of payroll tax issues. Covers fringe benefits under 132, health plans generally, cafeteria plan arrangements, dependent care, VEBA's and MEWA's, and severance pay plan. Covers executive compensation in terms of stock options and restricted stock plans, some nonqualified deferred comp arrangements, and some on split-dollar life insurance and golden parachutes; Also covers basic requirements for employers and employees in the area of payroll taxes (including self-employment tax issues) and imposition of FICA tax on stock options and other deferred compensation.
- Restoring Old Age Income Security for Low-Wage Single Workers, National Academy of Social Insurance and the Rockefeller Foundation Project on Strengthening Social Security for Vulnerable Groups, NASI Publication, January 2009, full text available at www.nasi.org.
- Remarks: Reinventing Retirement: Reforming Social Security, Medicare and Private Pension Plans, Proceedings of The 2006 Annual Meeting, Association of American Law Schools Section on Employee Benefits, 10 Employee Rights & Employee Policy Journal 695 (2006).
- Hope We Die Before We Get Old: The Attack on Retirement, 12 Elder Law Journal 245 (2004) Proceedings: Employee Stock Ownership After Enron: Proceedings of The 2003 Annual Meeting, Association of American Law Schools Section on Employee Benefits. Remarks, 7 Employee Rights & Employee Policy Journal 213 (2003).
- Leverage, Linkage and Leakage: Problems with the Private Pension System and How They Should Inform the Social Security Reform Debate, (co-authored with Norman Stein) 58 Washington and Lee Law Review 1369 (2002).
- Taking Public Rights Private: The Rhetoric and Reality of Social Security Privatization, 41 Boston College Law Review 975 (2000).