Levin College of Law

Patricia E. Dilley

Emeritus Professor

(352) 273-0916



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

Professional Activities

  • 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.


Representative Articles

  • 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).