Not Getting Enough Respect: State and Local Tax in Law Schools
|
|
- Spencer Alfred Hicks
- 8 years ago
- Views:
Transcription
1 Not Getting Enough Respect: State and Local Tax in Law Schools by David Brunori David Brunori is contributing editor of State Tax Notes. He also writes the column The Politics of State Taxation. Only 80 of the 199 law schools accredited by the American Bar Association regularly offer a state and local tax law course. The profession and academia should both be ashamed. That is the same number of schools that offered the course in 2008, the last time we conducted a survey of U.S. law schools. The other 119 schools still deprive their students of the opportunity to learn a fundamentally important subject. In 1997 a mere 20 of the then 180 accredited law schools offered a state and local tax course (see State Tax Notes, May 5, 1997, p. 1405, Doc ,or97 STN 87-44). Things improved dramatically by 2000, when 48 of the 183 law schools offered the course (see State Tax Notes, Aug. 14, 2000, p. 425, Doc , or 2000 STT ). Things improved again by 2008, when 80 of the 195 law schools taught state and local tax. But the momentum has stalled (see State Tax Notes, June 2, 2008, p. 729, Doc , or 2008 STT 107-8). While the nation has added four more law schools, the number teaching state and local tax has remained the same. Although the 80 schools offering the course deserve commendation, what of the other 119? They deserve the scorn of the profession. As in earlier years, most of the very best law schools fail to offer a course in state and local taxation. Of the U.S. News & World Report top 25 law schools, the University of California, Davis; Stanford University; the University of California, Berkeley; the University of Southern California; the University of Chicago; Indiana University; the University of Notre Dame; Harvard University; the University of Michigan; Columbia University; Cornell University; Duke University; the University of Pennsylvania; Vanderbilt University; and the University of Texas could not be bothered to offer a course. Apparently, these 15 schools don t think the subject is important enough. Vanderbilt s failure to offer a course is ironic because one of the giants in the field, Paul Hartman, taught there for decades. The same can be said for Harvard, where Oliver Oldman taught legions of students state and local tax. If it were up to me, teaching state and local tax law would be a prerequisite for being named to the top 25 law schools. Of the schools in the current U.S. News & World Report rankings, only the University of California, Los Angeles; George Washington University; Georgetown University; the University of Illinois; Northwestern University; Boston University; the University of Minnesota; Washington University; New York University; and the University of Virginia qualify. NYU is the highest-ranked school offering a course in state and local tax. Now, I realize no one will turn down acceptance at Harvard or Yale because those universities do not offer a course in state and local tax. They should, but they won t. But what if you really want to be a tax lawyer? U.S. News & World Report also ranks the top 10 tax programs. Incredibly, four of the top 10 schools (Texas, Stanford, Columbia, and Harvard) don t bother to teach state and local tax law. So how does a school reach the pinnacle of tax academia when it neglects a field that accounts for more than $1.3 trillion in tax revenue? The one bright spot is that 25 of the 26 law schools offering an LLM in tax actually teach state and local tax regularly. The only school offering an LLM in tax that does not teach state and local tax is DePaul University, which is sad because it is otherwise a very good law school. DePaul does find the time to offer a course on taxation of financial transactions in the Cayman Islands. It could be that hiding money from the IRS in the Cayman Islands is more lucrative than creating a holding company in Delaware. Why It s Important I realize I m preaching to the choir, but state and local taxation is more important today than at any other time in American history. Corporations now pay more in total state and local taxes than they do State Tax Notes, October 24,
2 Viewpoint in federal taxes. The increased costs of doing business resulting from state taxes have prompted corporations to pay closer attention to state tax planning. And there has been a rapid increase in the number of corporations engaging in multistate business. Doing business across state lines raises a multitude of issues that require thoughtful legal planning. And lest we forget, state and local governments are in dire need of money. The Great Recession has wreaked havoc on subnational budgets. But even before the recession, state and local government budgets were suffering from the costs of added responsibilities. State and local governments have taken on a much greater role in transportation, public safety, and healthcare. And the property tax revolts have shifted much of the cost of K-12 education to the states. As a result, state tax agencies have become more aggressive in audits and collections. State tax controversies and litigation have increased dramatically. The complexity of conducting business across state lines and increased state aggressiveness raise the stakes for corporations and increase their need for quality legal counsel. As I noted in 1997, 2000, and 2008, the heightened interest in state taxation is reflected in the quality of the professionals. Those who lead the Big Four state and local tax practices aren t people who chose state tax practice because they couldn t make it on the federal side. The partners and associates who work in state and local tax at national law firms Morrison & Foerster; Sutherland, Asbill & Brennan; Reed Smith; and McDermott Will & Emery are among the nation s best lawyers. And the increased demand for quality people isn t limited to the private sector. State and local revenue departments have added more and better staff in recent years. Indeed, the senior revenue officials have never been better educated or more experienced than they are today. There are and will continue to be legal jobs in the state and local tax area. So there is a practical reason for offering a course. Law schools routinely offer courses on law and literature. What exactly is the demand for young lawyers well versed in law and Shakespeare? Courses in law and the movies are offered. But no law school has ever produced a lawyer as talented, ethical, or hard-drinking as Paul Newman s Frank Galvin in The Verdict. Harvard (and probably other schools) offers a course in Talmudic law. Does Harvard think its students will be practicing in 11th-century BC Babylon? Besides the practical reasons for offering a course in state and local tax, schools should teach the subject for the good of society. There is an ongoing debate over how state and local governments should raise revenue. There is a right way and a wrong way to impose taxes. Everyone from the Center on Budget and Policy Priorities to the Tax Foundation to the Council On State Taxation agrees: There are principles of sound tax policy. And those principles are unique in the state and local tax world. Many lawyers entering the state and local tax field don t understand what constitutes good tax policy. But bad tax policy say, sales taxation of business inputs has prevailed for decades. We don t tax consumption or income or property in an efficient or fair manner. Much of the blame lies with political leaders who know little, and care less, about sound tax policy. But some of the blame lies with the legal profession. Many lawyers entering the state and local tax field don t understand what constitutes good tax policy. Many don t understand the implications of changing an apportionment formula or exempting a particular product from sales tax. I m not saying that teaching state and local tax will cure all our tax policy problems. But it could arm a generation of tax lawyers with some knowledge that might produce benefits in the future. There is another reason for adding state and local taxation to the curriculum. It is a fascinating subject to study. It involves thinking about the convergence of such diverse subjects as substantive tax, constitutional law, and business planning. Although many of its concepts are similar to those on the federal side, state taxation offers unique areas to explore in both practical and theoretical contexts. The intricacies of formulary apportionment, business versus nonbusiness income, and sales taxation of inputs are just some of the topics that will challenge the student. The substantive tax rules directly influence important business planning decisions. They are the subject of intense debate, and lobbying, in state legislatures. Constitutional limitations on state tax authority are, of course, an important part of the study of state taxation. And that aspect of the field is a rich area to study. It involves more than knowing the definition of substantial nexus. It requires an understanding of how and why states compete. It requires thinking about how businesses take advantage of the limitations on state taxing authority. It requires thinking about Congress s role in regulating the economy and the relationship of that role to the basic concepts of federalism. More importantly, the study of state taxation involves an interdisciplinary approach that encompasses business, politics, and economics. One cannot know state taxation without a fundamental understanding of business operation, the revenue needs of government, and the political influences on tax 262 State Tax Notes, October 24, 2011
3 policy. The effects of state taxation on real-world events constitute an important, and provocative, aspect of study in the field. In short, state and local tax law can provide law students with immense intellectual challenges. Regardless of whether they ever practice in the field, their legal education will be enhanced by the effort. What You Should Do Some of the 119 law schools don t teach state and local tax courses because they don t understand its importance. Some of them fail to offer the course because they cannot identify adjunct faculty to teach. There is a law school near you. There are 12 law schools in California (a state badly in need of better tax law). There are six in Florida, six in Texas, six in Ohio, and nine in New York. Call the dean of academic affairs or a faculty member at a local law school and find out if you can teach state and local tax. The administration and faculty at most law schools would be thrilled to hear from experienced practitioners who want to share their knowledge with the students. If the school is interested, you might be asked to prepare a syllabus. If you want help in doing that, me at dbrunori@tax.org; I will provide you with a copy of a syllabus and information on textbooks and other resources. We need to encourage law schools to make state and local taxation a part of the tax curriculum and to offer it regularly. Offer to teach it yourself, or encourage a colleague to do so. Teaching state and local tax at George Washington University Law School has been among the most rewarding experiences of my career. That reward can be yours, too. Final Note: Which School Is Best for State and Local Tax? As in previous years, I examined the quality of the state and local tax offerings. Most schools had well-known and respected full-time faculty or practitioners teaching. Most professors, from what I could discern, used well-regarded texts and teaching resources. The leader in the state and local tax field among academic institutions is unquestionably NYU, which lists three different state and local courses almost every other school with a course offers only one. And at least two of those NYU courses are taught by Richard Pomp. Pomp and the University of Georgia s Wally Hellerstein are legendary scholars and they have dominated the field of state and local taxation for more than two decades. The only school that comes close is the Georgetown University Law Center. Georgetown offers two different courses in state and local taxation; although the courses are primarily designed for LLM students, they are generally open to juris doctor students as well. Georgetown has a close working Viewpoint relationship with the Council On State Taxation and uses some excellent practitioners (Donald Griswold, Walter Nagel, and Jeff Friedman) to teach. Most people who teach state and local tax realize the difficulty of jamming so much information on a wide variety of topics into a one-semester course. I have always thought law schools could offer separate courses on constitutional limitations (for example, the commerce and due process clauses), corporate and franchise taxation, and consumption taxes. Yet in our survey, State Tax Notes could not find any schools other than NYU and Georgetown that offered two different courses. ABA-Approved Law Schools That Offer a State and Local Taxation Course Alabama University of Alabama Samford University, Cumberland Arizona University of Arizona James E. Rogers Arkansas University of Arkansas at Little Rock, William H. Bowen California Chapman University Golden Gate University Loyola Law School, Loyola Marymount University University of California, Hastings College of the Law University of San Diego University of San Francisco University of the Pacific, McGeorge University of California at Los Angeles (UCLA) Colorado University of Colorado Law School University of Denver Sturm Connecticut University of Connecticut Quinnipiac University Delaware Widener University District of Columbia George Washington University Law School Georgetown University Law Center Howard University Florida Florida Coastal University of Florida, Fredric G. Levin University of Miami State Tax Notes, October 24,
4 Viewpoint Florida State University St. Thomas University Stetson University Georgia Emory University University of Georgia Georgia State University Illinois Chicago-Kent, Illinois Institute of Technology University of Illinois The John Marshall Law School Loyola University Chicago Northwestern University Indiana Indiana University Indianapolis Kansas Washburn University Kentucky University of Kentucky University of Louisville s Brandeis Louisiana Louisiana State University, Paul M. Hebert Law Center Loyola University New Orleans Tulane University Law School Maryland University of Baltimore Massachusetts Boston University Northeastern University Michigan Michigan State University The Thomas M. Cooley Law School Wayne State University Law School Minnesota William Mitchell University of Minnesota Law School Hamline University Missouri University of Missouri Kansas City Saint Louis University Washington University Nebraska Creighton University New Jersey Rutgers Newark Seton Hall University New Mexico University of New Mexico New York Hofstra University Albany Law School of Union University University at Buffalo Law School, the State University of New York (SUNY) Benjamin N. Cardozo, Yeshiva University New York Law School New York University North Carolina Charlotte North Dakota University of North Dakota Ohio Capital University Law School Cleveland State University Cleveland-Marshall University of Toledo Pennsylvania Penn State University, Dickinson Temple University James E. Beasley Widener University Villanova University Texas University of Houston Law Center SMU Dedman Baylor University Virginia George Mason University University of Virginia Washington University of Washington Wisconsin University of Wisconsin Law School Marquette University Law School ABA-Approved Law Schools That Offer No State and Local Taxation Course Alabama Faulkner University, Thomas Goode Jones Arizona Arizona State University Sandra Day O Connor Phoenix Arkansas University of Arkansas California University of California, Davis, California Western 264 State Tax Notes, October 24, 2011
5 Pepperdine University Santa Clara University Southwestern Law School Stanford University Law School Thomas Jefferson University of California, Berkeley, University of California, Irvine, University of Southern California, Gould Western State University Whittier Law School Connecticut Yale Law School District of Columbia Catholic University of America, Columbus University of the District of Columbia David A. Clarke American University Washington College of Law Florida Ave Maria Nova Southeastern University Shepard Broad Law Center Florida International University Barry University Dwayne O. Andreas Florida A&M University Georgia Atlanta s John Marshall Law School Mercer University Walter F. George Hawaii University of Hawaii at Manoa, William S. Richardson Idaho University of Idaho Iowa Drake University Law School University of Iowa Illinois University of Chicago Law School DePaul University Northern Illinois University Southern Illinois University Indiana Indiana University Maurer Bloomington Notre Dame Law School Valparaiso University Kansas University of Kansas Viewpoint Kentucky Northern Kentucky University Salmon P. Chase Louisiana Southern University Law Center Maine University of Maine Maryland University of Maryland Massachusetts Harvard Law School Suffolk University Law School Western New England University Boston College Law School New England Law, Boston Michigan University of Detroit Mercy University of Michigan Law School Minnesota University of St. Thomas Minneapolis Mississippi University of Mississippi Mississippi College Missouri University of Missouri Montana University of Montana Nebraska University of Nebraska Nevada University of Nevada, Las Vegas, William S. Boyd New Hampshire University of New Hampshire New Jersey Rutgers Camden New York Fordham University Brooklyn Law School City University of New York Columbia University Cornell Law School Pace University St. John s University Syracuse University Touro College Jacob D. Fuchsberg Law Center North Carolina Campbell University, Norman Adrian Wiggins State Tax Notes, October 24,
6 Viewpoint Duke University Elon University University of North Carolina North Carolina Central University Wake Forest University Ohio University of Cincinnati University of Akron Case Western Reserve University University of Dayton Ohio Northern University Claude W. Pettit Ohio State University Moritz Oklahoma University of Oklahoma Oklahoma City University University of Tulsa Oregon Lewis & Clark Law School University of Oregon Willamette University Pennsylvania Duquesne University University of Pittsburgh University of Pennsylvania Law School Earle Mack, Drexel University Puerto Rico Inter-American University Pontifical Catholic University of Puerto Rico University of Puerto Rico Rhode Island Roger Williams University South Carolina Charleston University of South Carolina South Dakota University of South Dakota Tennessee University of Memphis Cecil C. Humphreys University of Tennessee Vanderbilt University Law School Texas St. Mary s University South Texas University of Texas Texas Tech University Texas Southern University Thurgood Marshall Texas Wesleyan University Utah Brigham Young University J. Reuben Clark Law School University of Utah S.J. Quinney Virginia Appalachian Liberty University Regent University University of Richmond Washington and Lee University William & Mary Law School Vermont Vermont Law School Washington Seattle University Gonzaga University West Virginia West Virginia University Wyoming University of Wyoming 266 State Tax Notes, October 24, 2011
ABA-APPROVED LAW SCHOOLS BY REGION
ABA-APPROVED LAW SCHOOLS BY REGION Region 1 (Maine, Vermont, New Hampshire, Massachusetts, Connecticut and Rhode Island) (15 Schools): Albany Law School University of Maine School of Law Vermont Law School
More informationJuly 2013 Pennsylvania Bar Examination
July 0 Pennsylvania Bar Examination Examination Statistics 0 Commonwealth Ave., Suite 00 P.O. Box Harrisburg, PA 0- () -0 http://www.pabarexam.org Statistics for the July 0 Examination Overall Data Total
More informationJuly 2015 Pennsylvania Bar Examination
July 0 Pennsylvania Bar Examination Examination Statistics 0 Commonwealth Ave., Suite 00 P.O. Box Harrisburg, PA 70- (77) -0 http://www.pabarexam.org Statistics for the July 0 Examination Overall Data
More informationRobert Crown Law Library Legal Research Paper Series
Ranking of Top Law Schools 2012-2014 By US News & World Report ( USN&WR ) [2012, 2013 & 2014 Editions] Compiled by George D. Wilson Robert Crown Law Library Research Paper No. 31 April 2013 Robert Crown
More informationTYLA/ACTL National Trial Competition
TYLA/ACTL National Trial Competition Breakdown of Regions 2015 16 The chart below reflects all ABA accredited law schools in each of the 14 regions. This is not a list of schools registered; only a list
More informationRobert Crown Law Library Legal Research Paper Series
Ranking of Top Law Schools 1987-2009 By US News & World Report Compiled by J. Paul Lomio, Erika V. Wayne, & George D. Wilson Robert Crown Law Library Research Paper No. 20 April 2008 Robert Crown Law Library
More informationRanking Law Reviews by Author Prominence Ten Years Later *
Ranking Law Reviews by Author Prominence Ten Years Later * Robert M. Jarvis ** and Phyllis Coleman *** In an update to their 1997 survey, Professors Jarvis and Coleman again rank student edited law reviews
More informationPsychology NRC Study S Rankings (1 of 6)
1 2 3 4 5 6 Princeton U. Harvard U. Stanford U. U. of Wisconsin at Madison Yale U. U. of Rochester U. of Michigan at Ann Arbor San Diego State U. and U. of California at San Diego Columbia U. U. of California
More informationPsychology NRC Study R Rankings (1 of 6)
1 2 3 4 5 6 7 8 Princeton U. Harvard U. Stanford U. U. of Michigan at Ann Arbor Yale U. U. of Wisconsin at Madison U. of Rochester U. of California at Los Angeles Columbia U. Brown U. U. of Chicago U.
More informationLaw Review Submissions Guide 2015-16. Law Review Rankings & Submission Tips
Law Review Submissions Guide 2015-16 Law Review Rankings & Submission Tips Law Review Submissions Guide 2015-16 Law Review Rankings & Submission Tips 3 5 7 11 Introducing the New SelectedWorks! Top 100
More informationPublic Health and Law Schools Reported by Survey Respondents
Public Health and Law Schools Reported by Survey Respondents The following is a list of the public health and law schools attended by survey respondents. Schools have been divided into three, mutually
More informationLaw Review Submissions Guide 2014-15. Submission Tips & Law Review Rankings
Law Review Submissions Guide 2014-15 Submission Tips & Law Review Rankings Law Review Submissions Guide 2014-15 Submission Tips & Law Review Rankings 3 5 7 11 The Online Shift: Trends in Law Scholarship
More informationUniversity Your selection: 169 universities
University Your selection: 169 universities Level of study: bachelor, master Regions: United States, compareuni T eaching & Learning Research Knowledge T ransf er International Orientation Regional Engagement
More informationNew Charter University (previously known as Andrew Jackson University) University of Arkansas Little Rock
ALABAMA University of North Alabama University of Alabama Tuscaloosa University of Alabama Birmingham New Charter University (previously known as Andrew Jackson University) Troy University ARIZONA Arizona
More informationhttp://applyingtoschool.com/ Tuesday 14th of October 2014 06:08:35 PM Document generated by https://siteoid.com/
Registered User Login Username: Password: Forgot your password? Admission to college is very competitive. This is the only place on the web where college admission officers can find you and where you can
More informationBenefitsMonitor National Higher Education Participants. Mercer Health & Benefits 20
BenefitsMonitor National Higher Education Participants Arizona State University Austin Peay State University Bates College Baylor College of Medicine Baylor University Boston University Bowling Green State
More information22-Nov Duke -4.5 over Minnesota 89-71 Win 4 $400 22-Nov Oklahoma -3 over UTEP 68-61 Win 3 $300 7 $700 12 $940
2012-2013 Doc's Sports College Basketball Complete Season Record By Game Daily Season To Date Date Game / pick Score W / L Units $$$ Units $$$ Units $$$ 17-Nov Milwaukee +6 over Davidson 73-68 Win 4 $400
More informationNASPAA s Research Universities Report 3/4/16
NASPAA s Research Universities Report 3/4/16 Data Source: 2014-2015 NASPAA Annual Data Report N= 109 schools, 120 programs 70% of Research Universities Fall 2015 Current Enrollment 15552 students Average
More informationThe following institutions have been identified as offering reciprocal rotations for UC students and will receive reduced fee of $300.
The following institutions have been identified as offering reciprocal rotations for UC students and will receive reduced fee of $300. No Tuition Due State School Degree Alabama University of Alabama School
More information(United States) Journals for Routing. 1. ABA journal. 2. Administrative & regulatory law news. 3. Administrative law review.
(United States) Journals for Routing 1. ABA journal. 2. Administrative & regulatory law news. 3. Administrative law review. 4. AIPLA quarterly journal / American Intellectual Property Law Association.
More informationTuition and Fees. & Room and Board. Costs 2011-12
National and Regional Comparisons of Tuition and Fees & Room and Board Costs 2011-12 Table of Contents Table of Contents... 1 Comparator Institutions... 3 University of Wyoming Comparator Institutions...
More informationNIH 2009* Total $ Awarded. NIH 2009 Rank
Organization Name (Schools of Nursing) 2009* Total $ Awarded 2009 2008 Total $ Awarded 2008 2007 UNIVERSITY OF PENNSYLVANIA $10,908,657 1 $7,721,221 2 4 5 UNIVERSITY OF CALIFORNIA SAN FRANCISCO $8,780,469
More informationLAW REVIEWS AND JOURNALS. State Library Holdings September 2010
LAW REVIEWS AND JOURNALS State Library Holdings September 2010 ABA Journal v.1 (1915) - current title variation: American Bar Association Journal K 1 M3 ABA Section of Antitrust Law. Proceedings v.1-3
More informationMedical School Math Requirements and Recommendations
Medical School Math Requirements and Recommendations All information in this document comes from the 2010-2011 Medical School Admission Requirements book (commonly known as the MSAR). Students should check
More informationCompare Your Stats Pharmacy
THE PREMIER SOURCE FOR FUTURE DR. S *Data provided by the American Association of Colleges of Pharmacy **Data based on matriculated students at respective schools entering fall 2010 Compare Your Stats
More informationSchools of Law LAW 28 USN&WR AMERICA S BEST GRADUATE SCHOOLS THE TOP 100 SCHOOLS
Schools of Law THE TOP 100 SCHOOLS Overall Rank/School score (5.0=highest) (5.0=highest) percentile percentile rate ratio graduation graduation jurisdiction rate* 1. Yale University (CT) 100 4.8 4.8 3.82-3.96
More informationAssociation of American Medical College-Affiliated, Liaison Committee on Medical Education-
Supplemental Digital Appendix 1 Association of American Medical College-Affiliated, Liaison Committee on Medical Education- Accredited U.S. Medical Schools Included in an Assessment of Clerkship Grading
More informationSummary of Doctoral Degree Programs in Philosophy
Summary of Doctoral Degree Programs in Philosophy Faculty and Student Demographics All data collected by the ican Philosophical Association. The data in this publication have been provided by the departments
More informationSummary of Doctoral Degree Programs in Philosophy
Summary of Doctoral Degree Programs in Philosophy, Opportunities, and Program Completion All data collected by the American Philosophical Association. The data in this publication have been provided by
More informationMedical School Math Requirements and Recommendations
Medical School Math Requirements and Recommendations All information in this document comes from the 2011-2012 Medical School Admission Requirements book (commonly known as the MSAR). Students should check
More informationTABLE 37. Higher education R&D expenditures at institutions with a medical school, by state, institutional control, and institution: FY 2011
TABLE 37. Higher education R&D at institutions with a medical school, by state, institutional Alabama U. AL, Birmingham 503,698 369,116 U. South AL 42,233 16,810 Arizona U. AZ 610,565 160,136 Arkansas
More informationWhere Do Partners Come From?
Legal Studies Paper No. 2011-24 August 2011 Journal of Legal Education (forthcoming) Where Do Partners Come From? Professor Theodore P. Seto Electronic copy available at: http://ssrn.com/abstract=1903934
More informationCollege Acceptances The University of Akron The University of Alabama Albion College Allegheny College American University Anderson University-IN
College Acceptances The University of Akron The University of Alabama Albion College Allegheny College American University Anderson University-IN Arizona State University The University of Arizona Art
More informationUniversities classified as "very high research activity"
Universities classified as "very high research activity" 108 institutions classified as "RU/VH: Research Universities (very high research activity)" in the 2010 Carnegie Classification of Institutions
More informationSCHEDULE. Medical College of Alabama, Birmingham. University of Arkansas School, Little Rock. Loma Linda University School, Loma Linda.
MEDICAL PRACTITIONERS ORDINANCE () Applied to Ascension by Chapter 5 of the 1950 Revised Edition of the Laws MEDICAL PRACTITIONERS (ASCENSION) REGULATIONS In exercise of the powers conferred upon the Governor
More informationLaw School Admission Council 2013-2014 Prelaw Advisor Action Reports JOHNS HOPKINS UNIVERSITY
Page #: 1 JOHNS HOPKINS 1830 THE 7 156.1 / 7 3.44 7 156.1 / 7 3.44 ALABAMA 2946 ALBAN 1 1 OF UNION 5007 AMERICAN 19 162.4 / 19 3.44 10 159.2 / 10 3.36 2 9 166.0 / 9 3.52 WASHINGT ON 4832 THE 2 1 1 ARIZONA
More informationCourses -Alabama- University of Alabama 2 Must be met with English courses University of South Alabama
Compiled Medical School English Requirements PLEASE NOTE: this information can change and it is best to check with the individual school to be certain of what the current requirements are at the current
More informationCombined Degrees, Early Acceptance Offered by U.S. Medical Schools
Combined Degrees, Early Acceptance Offered by U.S. Medical Schools Program Early/Conditional Early/Cond Acceptance (37.4% ǂ ) 49 Baccalaureate/M.D. Bacc./M.D. (25.2%) Masters/M.D. M.S./M.D. (25.2%) 33
More informationNationally Certified School Psychologist (NCSP) Credentials Granted in the Past Year
State Institution Nationally Certified School Psychologist (NCSP) Credentials Granted in the Past Year Prepared by Eric Rossen, PhD, NCSP NASP Director of Professional Development and Standards July, 205
More information2010 NRC R and S Rankings of UC Santa Cruz Research-Doctorate Programs
2010 NRC R and S Rankings of UC Santa Cruz Research-Doctorate Programs UCSC Program NRC Field Charts Anthropology Anthropology R Chart S Chart Astronomy & Astrophysics Astrophysics & Astronomy R Chart
More informationWhere Do Partners Come From?
242 Where Do Partners Come From? Theodore P. Seto You are a hiring partner. You need to spend your recruiting dollars as efficiently as possible. Which law schools offer the largest pools of potential
More information2010 Allocations to States of Volume Cap for Qualified School Construction Bonds
2010 Allocations to States of Volume Cap for Qualified School Construction Bonds Total Dollar Allocation by State/ State/Territory Territory Alabama 140,453,000 Alaska 28,163,000 Arizona 171,115,000 Arkansas
More informationPublic School Teacher Experience Distribution. Public School Teacher Experience Distribution
Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile Mode Alabama Percent of Teachers FY Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile
More informationThe Nationally Certified School Psychologist (NCSP) Credential: Number Granted in the Past Year by Institution and State and Total Active
The Nationally Certified School Psychologist (NCSP) Credential: Number Granted in the Past Year by Institution and State and Total Active Prepared by Eric Rossen, PhD, NCSP NASP Director of Professional
More information2004 KICKOFF WEEKEND COLLEGES - ALPHABETICALLY
Abilene Christian 1 Air Force 1 Akron 3 Ala.-Birmingham 4 Alabama 20 Alabama A&M 1 Alcorn State 4 Appalachian State 2 Arizona 14 Arizona State 23 Arkansas 13 Arkansas State 5 Arkansas-Monticello 1 Arkansas-Pine
More informationThree-Year Moving Averages by States % Home Internet Access
Three-Year Moving Averages by States % Home Internet Access Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana
More informationCreighton University Denison University DePaul University Drexel University Duke University Eckerd University Edinboro University of Pennsylvania
COLLEGE PLACEMENT Academy of Art University Adrian College Alderson-Broaddus College Alfred University Allegheny College American University Angelo State University Arcadia University Arizona State University
More information2009 GRADUATE FACULTY IN PSYCHOLOGY INTERESTED IN LESBIAN, GAY, BISEXUAL, & TRANSGENDER ISSUES SURVEY
2009 GRADUATE FACULTY IN PSYCHOLOGY INTERESTED IN LESBIAN, GAY, BISEXUAL, & TRANSGENDER ISSUES SURVEY Climate Indicators Nondiscrimination Policy for ALABAMA Auburn University University of South Alabama
More informationCatholic High School College Acceptance List
Catholic High School College Acceptance List A B C D American Musical and Dramatic Academy American University Arizona State University Auburn University Ave Maria University Baton Rouge Community College
More informationLicensure Resources by State
Licensure Resources by State Alabama Alabama State Board of Social Work Examiners http://socialwork.alabama.gov/ Alaska Alaska Board of Social Work Examiners http://commerce.state.ak.us/dnn/cbpl/professionallicensing/socialworkexaminers.as
More informationApril 4, 2014 Howard Hughes Medical Institute Page 1 of 7 2015 General Investigator Competition List of Eligible Institutions
April 4, 2014 Howard Hughes Medical Institute Page 1 of 7 Aaron Diamond AIDS Research Center - New York Albany Medical College - New York Albert Einstein College of Medicine - New York Arizona State University
More informationNON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST
NON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST ** Utilize this list to determine whether or not a non-resident applicant may waive the Oklahoma examination or become licensed
More informationConstruction Initiative: Distribution of $24.8 Billion In Bonding Authority Initial Estimates for H.R. 4094
Alabama Alaska Arizona Arkansas California SEA Allocation 208,207 Birmingham City 33,463 Mobile County 51,654 Montgomery County 21,960 QZABS 39,638 Total 354,922 SEA Allocation 47,418 Total 53,398 SEA
More informationUniversities classified as "high research activity"
Universities classified as "high research activity" 99 institutions classified as "RU/H: Research Universities (high research activity)" in the 2010 Carnegie Classification of Institutions of Higher Education.
More informationChex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees:
Chex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees: Security Freeze Table AA, AP and AE Military addresses*
More informationNational Advisory Committee Equal Justice Works Member School Regions REGION 1 - Northeast Albany Law School Albany NY Boston College Law School
REGION 1 - Northeast Albany Law School Albany NY Boston College Law School Chestnut Hill MA Cornell University Law School Ithaca NY Earle Mack School of Law at Drexel University Philadelphia PA Harvard
More informationPublic Accounting Report 31st Annual Professors Survey - 2012. Top 25 Master s Rankings
PUBLIC ACCOUNTING REPORT Volume XXXVI, No. 11, Part 2 Editor: Julie Lindy Email: Julie.lindy@wolterskluwer. com Managing Editor: Kurt Diefenbach Coordinating Editor: Jim Walschlager Contributing Editor:
More informationNAAB Accredited Program List
Auburn University Alabama Architecture Bachelor's degree NAAB Tuskegee University Alabama Architecture Bachelor's degree NAAB Arizona State University Arizona Architecture Master's degree NAAB Frank Lloyd
More informationAaron Diamond AIDS Research Center - New York Albany Medical College - New York Albert Einstein College of Medicine - New York Arizona State University - Arizona Baylor College of Medicine - Texas Beth
More informationA STUDY PUBLISHED in 1966 revealed a
ROBERT B. DOWNS Doctoral Degrees and Library Resources This paper brings up to date a similar report which was published in College & Research Libraries in 1966 showing the relationship between library
More information2015 ASHP Clinical Skills Competition Time Slots Saturday, December 5, 2015
8:00-10:00 a.m. (Group I) Registration 7:15 a.m. 1 Auburn University Harrison of Pharmacy 1 2 Concordia University Wisconsin of Pharmacy 2 3 Creighton University of Pharmacy 3 4 Drake University College
More informationSCHOOL TAKING EXAM PASS FAIL ADLER SCHOOL OF PROFESSIONAL PSYCHOLOGY 1 0 1 ALFRED UNIVERSITY 1 1 0 ALLIANT INTERNATIONAL UNIVERSITY ALHAMBRA 135 124
SCHOOL TAKING EXAM PASS FAIL ADLER SCHOOL OF PROFESSIONAL PSYCHOLOGY 1 0 1 ALFRED UNIVERSITY 1 1 0 ALLIANT INTERNATIONAL UNIVERSITY ALHAMBRA 135 124 11 ALLIANT UNIVERSITY, FRESNO 25 24 1 ALLIANT UNIVERSITY,
More informationThe Contracts Course Survey
435 The Contracts Course Survey Marc L. Roark In the summer of 2009, I submitted a proposal to participate on a panel at the Southeastern Association of Law Schools (SEALS) annual meeting on contracts
More informationUniversity of Arizona College of Medicine 1062. University of Arizona College of Medicine - Phoenix 1018
State Program Table Number Alabama University of Alabama School of Medicine University of South Alabama College of Medicine Arizona University of Arizona College of Medicine 1062 University of Arizona
More informationIn-state Tuition & Fees at Flagship Universities by State 2014-15 Rank School State In-state Tuition & Fees Penn State University Park Pennsylvania 1
In-state Tuition & Fees at Flagship Universities by State 2014-15 Rank School State In-state Tuition & Fees Penn State University Park Pennsylvania 1 $18,464 New New Hampshire 2 Hampshire $16,552 3 Vermont
More informationParticipating Institutions A.T. Still University of Health Sciences Abilene Christian University ANTIOCH UNIVERSITY Arizona University
Participating Institutions A.T. Still University of Health Sciences Abilene Christian University ANTIOCH UNIVERSITY Arizona University System/Northern Arizona University Armstrong Atlantic State University
More informationImpacts of Sequestration on the States
Impacts of Sequestration on the States Alabama Alabama will lose about $230,000 in Justice Assistance Grants that support law STOP Violence Against Women Program: Alabama could lose up to $102,000 in funds
More informationWorkers Compensation State Guidelines & Availability
ALABAMA Alabama State Specific Release Form Control\Release Forms_pdf\Alabama 1-2 Weeks ALASKA ARIZONA Arizona State Specific Release Form Control\Release Forms_pdf\Arizona 7-8 Weeks by mail By Mail ARKANSAS
More informationMAINE (Augusta) Maryland (Annapolis) MICHIGAN (Lansing) MINNESOTA (St. Paul) MISSISSIPPI (Jackson) MISSOURI (Jefferson City) MONTANA (Helena)
HAWAII () IDAHO () Illinois () MAINE () Maryland () MASSACHUSETTS () NEBRASKA () NEVADA (Carson ) NEW HAMPSHIRE () OHIO () OKLAHOMA ( ) OREGON () TEXAS () UTAH ( ) VERMONT () ALABAMA () COLORADO () INDIANA
More informationFiske Guide to Getting into the Right College Pre-professional Lists II. Private Universities Strong in Business
Fiske Guide to Getting into the Right College Pre-professional Lists II Private Universities Strong in Business American University Boston College Boston University Carnegie Mellon University Case Western
More informationDO NOT COPY. Psychiatric Mental Health Graduate Programs 2012 Update
Psychiatric Mental Health Graduate Programs 2012 Update Graduate education in Psychiatric Mental Health (PMH) nursing has witnessed a significant shift in the last decade. The number of graduates has increased
More informationNet-Temps Job Distribution Network
Net-Temps Job Distribution Network The Net-Temps Job Distribution Network is a group of 25,000 employment-related websites with a local, regional, national, industry and niche focus. Net-Temps customers'
More informationUniversity of Saint Joseph College of Pharmacy
State School code Name of School AL 001 Auburn University AL 002 Samford University AR 004 University of Arkansas AR 096 Harding University AZ 003 University of Arizona AZ 082 Midwestern University-Glendale
More informationInformation About Filing a Case in the United States Tax Court. Attached are the forms to use in filing your case in the United States Tax Court.
Information About Filing a Case in the United States Tax Court Attached are the forms to use in filing your case in the United States Tax Court. It is very important that you take time to carefully read
More informationUS Department of Health and Human Services Exclusion Program. Thomas Sowinski Special Agent in Charge/ Reviewing Official
US Department of Health and Human Services Exclusion Program Thomas Sowinski Special Agent in Charge/ Reviewing Official Overview Authority to exclude individuals and entities from Federal Health Care
More informationCOLLEGES Aberdeen, University of Alabama, University of Alaska, University of at Anchorage Arizona State University Arizona, University of Arkansas,
COLLEGES Aberdeen, University of Alabama, University of Alaska, University of at Anchorage Arizona State University Arizona, University of Arkansas, University of Auburn University Ave Maria University
More informationRoswell High School College Acceptance Data for Class of 2013
Roswell High School College Acceptance Data for Class of 2013 Colleges Accepted # of Students Avg # Avg GPA Accepted AP Agnes Scott College
More informationState Name of Medical School Math Calc Stats University of Alabama AL School of Medicine 2 sems. AL University of South Alabama College of
State Name of Medical School Math Calc Stats of Alabama AL School of AL of South Alabama College of of Arkansas AR College of of Arizona AZ College of of Arizona College of AZ Phoenix Keck School of of
More informationEnglishinusa.com Positions in MSN under different search terms.
Englishinusa.com Positions in MSN under different search terms. Search Term Position 1 Accent Reduction Programs in USA 1 2 American English for Business Students 1 3 American English for Graduate Students
More informationCOMPLETE CAPITAL ONE CUP STANDINGS As of June 29, 2015
MEN'S CUP STANDINGS WOMEN'S CUP STANDINGS Points Points 1. Virginia 149 1. Stanford 136.5 2. Oregon 121 2. Florida 131 3. Ohio State 93.5 3. Penn State 105 4. Florida 84 4. Florida State 93 5. Denver 72
More informationNAAB-Accredited Architecture Programs in the United States
NAAB-Accredited Architecture Programs in the United States ALABAMA Auburn University College of Architecture, Design & Construction Auburn University, AL www.cadc.auburn.edu/soa/ Tuskegee University College
More informationHigh Risk Health Pools and Plans by State
High Risk Health Pools and Plans by State State Program Contact Alabama Alabama Health 1-866-833-3375 Insurance Plan 1-334-263-8311 http://www.alseib.org/healthinsurance/ahip/ Alaska Alaska Comprehensive
More informationBUSINESS DEVELOPMENT OUTCOMES
BUSINESS DEVELOPMENT OUTCOMES Small Business Ownership Description Total number of employer firms and self-employment in the state per 100 people in the labor force, 2003. Explanation Business ownership
More informationSurvivors Teaching Students: Saving Women s Lives SM An Ovarian Cancer Education Program for Medical Students
Survivors Teaching Students: Saving Women s Lives SM An Ovarian Cancer Education Program for Medical Students Medical Schools Participating throughout the United States 2010 The program is implemented
More information2012 UNIVERSITY & COLLEGE SPRING BREAK DATES* ALABAMA
2012 UNIVERSITY & COLLEGE SPRING BREAK DATES* ALABAMA Auburn University Samford University Troy State University University of Alabama-Huntsville Mar 19-24 University of Alabama-Birmingham Mar 18-24 University
More informationState Tax Information
State Tax Information The information contained in this document is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any state tax penalties. Neither
More informationSCHOOL SCHOOL S WEB ADDRESS. HOURS Tempe Arizona Ph.D. 4-5 54-84 January 15 $60 Not given 550/213
SCHOOL SCHOOL S WEB ADDRESS 1 Arizona State University http://wpcarey.asu.edu/acc/doctoral.cfm 2 Baruch College CUNY http://zicklin.baruch.cuny.edu/programs/doctoral/areas-of-study/accounting 3 Bentley
More informationStatewide Universities That Accept ASL in Fulfillment of Foreign Language Requirements
Statewide Universities That Accept ASL in Fulfillment of Foreign Language Requirements List maintained by Sherman Wilcox, Ph.D. University of New Mexico http://web.mac.com/swilcox/unm/univlist.html Last
More informationMinnetonka High School s International Baccalaureate Diploma Programme Candidates are some of the top-tier colleges recruits in the world.
Minnetonka High School s International Baccalaureate Diploma Programme Candidates are some of the top-tier colleges recruits in the world. were at American University Amherst College Baylor University
More informationEMBARGOED FOR RELEASE UNTIL 5:00 P.M. ET, MONDAY, JUNE 14, 2010
EMBARGOED FOR RELEASE UNTIL 5:00 P.M. ET, Appendix Table 1. Community-Based Medical Schools* Medical School of North Dakota of South Dakota Sanford School of Medicine Michigan State of Hawai'i John A.
More informationARCHITECTURE TOP 20 PROGRAMS 2014
TOP 0 PROGRAMS 0 In your firm s hiring experience in the past five years, which schools are best preparing students for success in the profession? UNDER. Cornell University. Rice University. University
More informationColorado University of Colorado - Boulder Colorado State University University of Denver University of Northern Colorado U.S.
Alabama Alabama A&M University Alabama State University University of Alabama at Birmingham University of Alabama Tuscaloosa Auburn University Birmingham - Southern College Jacksonville State University
More informationDavis Graduat Psychologyy
A Data Based Assessment of Resear rch Doctorate Programs in the United States National Research Council Initial Analysis for University of California, Davis Graduat te Program in Psychologyy Table of Contents
More informationState-Specific Annuity Suitability Requirements
Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Effective 10/16/11: Producers holding a life line of authority on or before 10/16/11 who sell or wish to sell
More informationAmerican C.E. Requirements
American C.E. Requirements Alaska Board of Nursing Two of the following: 30 contact hours 30 hours of professional nursing activities 320 hours of nursing employment Arizona State Board of Nursing Arkansas
More informationInstitutions Ineligible for AREA Grants April 2013 - March 2014
Institutions Ineligible for AREA Grants April 2013 - March 2014 Please visit the AREA Program Ineligible Institutions website for more information about institutional eligibility. INSTITUTION COMPONENT
More informationAllopathic Medical Schools with Math Requirements 2015
Allopathic Medical Schools with Math Requirements 2015 Approximately 40% of U.S. allopathic medical schools have a formal requirement for mathematics, although the specific math requirements vary extensively
More informationDental School Additional Required Courses Job Shadowing/ # of hours Alabama
Dental Schools with Math and/or Advanced Science Requirements for the 2015 Application Cycle For nearly all U.S. dental schools, the minimum required science courses for admission include one year each
More informationSTATE-SPECIFIC ANNUITY SUITABILITY REQUIREMENTS
Alabama Alaska Arizona Arkansas California This jurisdiction has pending annuity training legislation/regulation Annuity Training Requirement Currently Effective Initial 8-Hour Annuity Training Requirement:
More information