Gary R. McBride J.D., LL.M. (Taxation), Attorney, CPA Overview Professor of taxation at California State University, East Bay. Board licensed attorney (California State Bar), and certified public accountant (California State Board of Accountancy). Consultant to Froshman, Billings, and Williams, CPAs. Worked for the Internal Revenue Service as a revenue agent, special agent, and technical advisor in the IRS National Office. Earned LL.M. (Taxation) degree in 1987 at Georgetown University, J.D. in 1981 at Hastings College of Law, and B.S. (emphasizing accounting and finance) in 1975 at the University of California, Berkeley. Specialize in federal tax procedure, individual income tax planning, partnership tax, estate and gift tax, and international taxation. Continually write for and lecture to tax professionals. Recent Award. Received the AOutstanding Course Materials@ award for 2006 from the California CPA Education Foundation. AQ Status. Academically qualified (AQ) under the CSU East Bay CBE standards--measured in the prior 5 years: $ Original Degree Preparation: LL.M. (Taxation) from Georgetown University. $ Currency and Relevance: $ OICs: Wrote three course books each year in 2003 and 2004, and four course books each year in 2005, 2006 and 2007 (18 total) for the CPA Education Foundation--detail below. $ Better Late Than Never, California CPA, April 2003 at 43. Am also professionally qualified (PQ) under the CSU East Bay standards for professional qualification. Teaching Related Activities Converting Graduate Tax Program To an On-line Program Am currently in the process of obtaining WASC approval for our M.S. Tax Program to be the first complete degree programs in CBE to be offered entirely on-line. All tax classes taught by me at CSU East Bay allow students to view the lectures, on-line, 24 hours a day during the quarter. Interaction with students is accomplished using the discussion board feature within Blackboard. Exams are proctored. In exit polls of our students, a large percentage declared that the ability to view classes on-line is the most valued feature of our Graduate Tax Program. Have been teaching all of my classes on-line for over 5 years and the technology is constantly improving. 1 9
$ 07/08 Academic Year: $ Fall 2007: $ Tax Planning For Individuals (Acct 6258) $ Corporate Tax (Acct 4220) (2 sections) $ 06/07 Academic Year: $ Fall 2006: $ Tax Planning For Individuals (Acct 6258) $ Estate and Gift Tax (Acct 6229) $ Corporate Tax (Acct 4220) $ Spring 2007: $ Advanced Corporate Tax (Acct 6224) $ S Corporations (Acct 6227) $ Corporate Tax (Acct 4220) $ Summer 2007: $ Partnership Tax (Acct 6222) $ Tax Research and Procedure (Acct 6223) $ Corporate Tax (Acct 4220) (2 sections) $ 05/06 Academic Year: $ Fall 2005: $ Tax Research and Procedure (Acct 6223) $ Advanced Individual Taxation (Acct 6258) $ Estate and Gift Tax (Acct 6229) $ Spring 2006: $ International Tax (Acct 6470) $ Advanced Corporate Tax (Acct 6224) $ Partnerships, Estates, Gifts, Trusts (Acct 4221) $ Summer 2006 (traded for Winter): $ Partnership Taxation (Acct 6222) $ Corporate Taxation (Acct 4220) $ Tax Research and Procedure (Acct 6223) I. Peer reviewed journals (PRJs), other intellectual contributions (OICs), and other professional accomplishments. 2 9
A. Recent Course books authored in conjunction with seminars for tax professionals: 1. Federal and California Tax Update for Individuals. This 8 hour California CPA Education Foundation course--co-authored and co-taught with Tom Daley (CPA, Attorney)--is accompanied by a 300 page (approx.) course book. The course is designed for tax practitioners who want an in-depth analysis and understanding of the years important tax changes impacting individuals; coverage involves a review and analysis of new legislation, regulations, cases, rulings, and other administrative developments affecting individual taxpayers. Course materials also include a CD containing a fully searchable digital copy of the course manual, with links to the full text of all the years new developments---every significant tax statute, case, regulation and ruling of the past 12 months. The 2,000+ pages of materials on the CD are further supplemented by links to a website maintained for this seminar, providing up-to-date additions to the course manual and other supplementary materials. Seminars in December 2007 and January 2008 (the same cycle of seminars begins again in December 2007): a. December 6, 2006, Berkeley, CA. b. December 14, 2006, Burbank, CA. c. December 18, 2006, San Jose, CA. d. January 4, 2007, Los Angeles (LAX), CA. e. January 8, 2007, Sacramento, CA. f. January 11, 2007, Orange County CA. g. January 18, 2007, San Francisco, CA h. January 22, 2007, Fresno, CA. i. January 29, 2007, San Diego, CA. This tax update course, and the companion course discussed below, are the two most popular continuing professional education courses offered by the California CPA Education Foundation (the education branch of the California CPA Society). I have been teaching annual update classes similar to this for approximately 20 years. 2. Federal and California Tax Update for Businesses and Estates. This 8 hour California CPA Education Foundation course is accompanied by a 300 page (approx.) course book. The course is structured the same as the companion course (above), and is also co-produced with Tom Daley; it focuses on developments affecting corporations, partnerships, trusts, and estates and also includes a fully linked CD. Seminars in Dec. 2006 and January 2007 (as note above, the same cycle of seminars begins again in December 2007): a. December 7, 2006, Berkeley, CA. 171 attendees b. December 15, 2006, Burbank, CA. 166 attendees c. December 19, 2006, San Jose, CA. 196 attendees d. January 5, 2007, Los Angeles (LAX), CA. e. January 9, 2007, Sacramento, CA. f. January 12, 2007, Orange County CA. g. January 19, 2007, San Francisco, CA h. January 23, 2007, Fresno, CA. i. January 30, 2007, San Diego, CA 3. Federal Taxation of Partnerships/LLCs Part I: The 300 page (approx) course book accompanying this 8 hour California CPA Education Foundation course covers partnership/llc operations and allocations of income, deductions and losses. Specific 3 9
topics include selection of partnership tax year; significance of capital accounts; calculation of partner outside basis; determination of partner level loss limits; K-1 allocation of partnership income, deductions, gains, losses and debt share to partners and LLC members. Course materials include a CD containing links to the full text of every significant tax statute, case, regulation and ruling impacting the relevant topics in the course. Seminars in 2006 and 2007: a. July 12, 2006, Orange County, CA B 61 attendees b. August 10, 2006, Monterey, CA B 144 attendees c. August 31, 2006, Woodland Hills, CA B 92 attendees d. November 6, 2006, San Francisco, CA B 142 attendees e. August 3, 2007, San Jose, CA B 56 attendees f. August 16, 2007, Universal City, CA B 86 attendees g. October 11, 2007, Sacramento, CA B 56 attendees h. November 29, 2007, Palm Springs, CA B 160 attendees 2006 Ratings tabulated by the CPA Education Foundation (the Foundation does not calculate the evaluations at all locations): Location Knowledge of Subject Matter Presentation Skills Orange County 4.9 4.7 4.7 Monterey 4.9 4.7 4.8 Woodland Hills 4.7 4.4 4.6 Average 4.8 4.6 4.7 4. Federal Taxation of Partnerships/LLCs Part II: Creation, Sales, Bequests, Distributions, and Liquidations. The 300 page (approx) manual accompanying this 8 hour California CPA Education Foundation course covers partnership creation, sales, bequests, distributions and liquidations. Specific topics include the tax consequences and strategies surrounding the formation of a partnership; special issues involving transactions between partner and partnership; the calculation and tactics concerning gain or loss on the sale of a partnership interest; current and liquidating distribution strategies; terminations, mergers, divisions; tactics and traps involving a deceased partner. Course materials include a CD containing links to the full text of every significant tax statute, case, regulation and ruling impacting the relevant topics in the course. Seminars in 2006: a. August 11, 2006, Monterey, CA B 138 attendees b. August 24, 2006, Orange County, CA B 83 attendees c. November 17, 2006, Woodland Hills, CA B 81 attendees d. November 20, 2006, San Francisco, CA B 133 attendees e. September 6, 2006, San Jose, CA B 47 attendees f. October 4, 2007, Universal City, CA B 52 attendees g. November 9, 2007, Sacramento, CA B 63 attendees h. November 30, 2007, Palm Springs, CA B 150 attendees 2006 Ratings tabulated by the CPA Foundation: 4 9
Location Knowledge of Subject Matter Presentation Skills Monterey 4.9 4.8 4.8 5. Domestic Production Activities Deduction - Self-Study Webcast. This 4 hour California CPA Foundation course, broadcast live on-line (on two dates), covered the very latest developments with respect to the new Domestic Production Activities Deduction. CPAs viewing from the various remote locations around California could ask live written questions. A 150 page course book, including 60 objective questions (and answers), accompanied the seminar. A self-study version was also produced. Live webcasts: a. June 1, 2006 B Broadcast from Redwood City, CA (CAL CPA headquarters) b. October 16, 2006 B Broadcast from Redwood City, CA I was among the very first instructors to do a webcast for the California CPA Education Foundation and mine was the longest (4 hours) and had the highest attendance (60 attendees, which was the maximum capacity due to bandwidth constraints) of the individually produced webcasts. Ratings tabulated by the CPA Foundation: Date Knowledge of Subject Matter Presentation Skills Effectiveness of PowerPoint Slides (scale 1 to 5) Oct. 16, 2006 4.9 4.5 4.3 4.7 6. 2006 and 2007 Conferences: Spoke at two major tax conferences, both sponsored by the California CPA Education Foundation: a. Annual Tax Update and Planning Conference in 2006. Spoke for approximately 80 minutes on the subject of the new production activity deduction. This annual two day conference is presented in two locations: two days in Los Angeles and two in San Francisco. Used about 50 pages of materials extracted from my Webcast course (on the same subject) for inclusion in the seminar manual. About 270 CPAs (and some attorneys) attend each session (due to a last minute change in the conference date, I was unavailable to speak at this conference in 2007). Ratings tabulated by the CPA Foundation: Location Knowledge of Subject Matter 5 9 Presentation Skills San Francisco 4.8 4.7 4.5 Los Angeles 4.8 4.7 4.6 Of the 17 speakers (all CPAs or Attorneys) at the two day conference, my ratings were the highest.
b. International Tax and Business Conference in 2006. Spoke for approximately 50 minutes on the subject of the foreign tax credit. This is an annual one day conference in either San Francisco or San Diego. I prepared approximately 50 pages of written materials for inclusion in the seminar manual (I will also speak at the 2007 International Tax Conference on December 3, 2007). Ratings summarized by the CPA Foundation: Location Knowledge of Subject Matter Presentation Skills San Francisco 4.7 4.6 4.5 Of the 13 speakers (all CPAs or Attorneys) at the Conference, my ratings were the highest in all three categories. B. Seminars and Conferences in 2002 through 2005. Seminar and conference activity in 2001 through 2005 is roughly the same as that in 2006 and 2007 (detail above). Have been teaching tax update seminars for tax professionals, annually, for about 20 years (15 years with Tom Daley in the update seminars). 2006 was the first year that Tom Daley and I produced a CD, in addition to the printed course manual, that digitally linked the manual to all of the primary source materials (in 2005 we produced our first CD, but it merely contained the linked primary source materials). The two partnership classes (written and taught solo) were both originally created in 2003 and a digitally linked CD was created for that class for the first time in 2006. Typically speak at one or two Conferences for the California CPA Education foundation each year (for the past 20 years). C. Peer Reviewed Journal Articles: 1. April 2003 Article in California CPA Magazine: Better Late Than Never. 2. July 2002 Article in California CPA Magazine: Weighing Strategies for Nonqualified Stock Options in a Volitile Market. Co-authored with Karen Goodfriend (CPA). D. Other Professional Activity: 1. Editorial Board Member thru July 2006: A member of the editorial board for the California CPA Society magazine (California CPA) from 2000 through July 2006; frequently review articles for inclusion in the magazine. 2. Distinguished Service Award in 2004. In 2004, received the Distinguished Service Award from the California CPA Education Foundation. II. University Teaching Experience (2001-2007) Internet Option. All tax classes taught by me at CSU East Bay allow students to view the lectures on-line, 24 hours a day during the quarter. Interaction with students is accomplished using the discussion board feature within Blackboard. Each quarter, teach one class as a Ahybrid@ in which the lectures are recorded in a classroom so that students can attend and ask live questions. In exit polls of our students, a large percentage declared that the ability to view classes on-line is the most valued feature of our Graduate Tax Program. On-line 6 9
availability has increased our enrollment because on-line classes are far more convenient for working students than traditional classes. Have been teaching all of my classes on-line for over 5 years and the technology is constantly improving. A. 07/08 Academic Year: 1. Fall 2007: a. Tax Planning For Individuals (Acct 6258) b. Corporate Tax (Acct 4220) (2 sections) B. 06/07 Academic Year: 1. Fall 2006: a. Tax Planning For Individuals (Acct 6258) b. Estate and Gift Tax (Acct 6229) c. Corporate Tax (Acct 4220) 2. Spring 2007: a. Advanced Corporate Tax (Acct 6224) b. S Corporations (Acct 6227) c. Corporate Tax (Acct 4220) 3. Summer 2007: a. Partnership Tax (Acct 6222) b. Tax Research and Procedure (Acct 6223) c. Corporate Tax (Acct 4220) (2 sections) C. 05/06 Academic Year: 1. Fall 2005: a. Tax Research and Procedure (Acct 6223) b. Advanced Individual Taxation (Acct 6258) c. Estate and Gift Tax (Acct 6229) 2. Spring 2006: a. International Tax (Acct 6470) b. Advanced Corporate Tax (Acct 6224) c. Partnerships, Estates, Gifts, Trusts (Acct 4221) 3. Summer 2006 (traded for Winter): Partnership Taxation (Acct 6222) Corporate Taxation (Acct 4220) Tax Research and Procedure (Acct 6223) A. 04/05 Academic Year: Department Chair. Was elected and served as Department Chair during the 04/05 7 9
academic year. Resigned from the Chair position, at the end of one year as it became clear to me that our Graduate Tax Program was suffering and needed my full attention. Did continue to teach one graduate tax class each quarter during my time as Department Chair, but that proved inadequate because competent substitute instructors (for the highly specialized graduate tax classes) were difficult to find. The problem was exacerbated by additional factors. First our Graduate Tax Program has, unofficially, evolved into an online program and graduate tax students expect to have the alternative to view the graduate tax classes on-line. Finding tax experts with the necessary technology skills for on-line teaching, is difficult. Second, the departure of Professor Kathleen Wright (the other tenured and AQ tax faculty) added to the tax faculty shortage. Finally, the need to meet AACSB standards eliminates the option of hiring PQ lecturers to teach more than a few of our graduate tax classes. B. 03/04 Academic Year. Taught Partnership Tax (Acct 6222), International Tax (Acct 6470), Tax Research and Procedure (Acct 6223), Estate, Gift and Trust Tax (Acct 6229), Corporate Tax (Acct 4220), Individual Tax (Acct 3220) and Partnerships, Estates, Gifts, Trusts (Acct 4221) C. 02/03 Academic Year. Taught Partnership Tax (Acct 6222), International Tax (Acct 6470), Tax Research and Procedure (Acct 6223), Estate, Gift and Trust Tax (Acct 6229), Corporate Tax (Acct 4220), Individual Tax (Acct 3220) and Partnerships, Estates, Gifts, Trusts (Acct 4221) D. 01/02 Academic Year. Taught Partnership Tax (Acct 6222), International Tax (Acct 6470), Tax Research and Procedure (Acct 6223), Estate, Gift and Trust Tax (Acct 6229), Corporate Tax (Acct 4220), Individual Tax (Acct 3220), and Partnerships, Estates, Gifts, Trusts (Acct 4221) III. CSU East Bay Committees (2001-2007): A. Faculty Representative to University Foundation Board of Directors: In Fall 2007, was appointed by our new University President to be the faculty representative to the University Foundation Board of Directors. B. Academic Senate: A member of the University Academic Senate in 07/08. C. Chair of the College Faculty Affairs Committee in 05/06, 06/07 and 07/08. In 05/06, among other things, this Committee established the AQ and PQ standards for CBE (agreed to by the overwhelming majority of the CBE faculty in a secret ballot). The Committee also secured University Faculty Affairs Committee acceptance of the linkage of the AQ and PQ standards to other relevant University documentsbptr, 5-year Post-Tenure Review, and Lecturer Review. D. Chair of the College Undergraduate Curriculum Committee in 03/04 and 04/05. Among other things, this Committee restructured our curriculum to reduce the unusually large CBE required BSBA core, reduce the number of non-cbe units required for the BSBA degree, encourage faculty innovation and currency, allow greater student choice, and to facilitate articulation by local community colleges. The Committee also obtained University Academic Senate acceptance of these changes. E. Served on the University Technology Committee (on behalf of the Executive Committee of the Academic Senate) for the past four years. F. Served on an University Academic Senate Sub-Committee, in 2006, that drafted the 8 9
academic policies for on-line classes. G. Serving on a Committee, formed by the Acting Provost in Fall 2006, to develop a University strategy for on-line instruction. H. Chaired a University Fairness Committee Panel in Summer 2006. I. Through the period 2001 through 2007, I also served on numerous department Committees (at least one per year). 9 9