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RICHARD B. MALAMUD
Los Angeles, Calif.
(310) 243-2239 Office email: rmalamud@csudh.edu
WORK EXPERIENCE
Fall, 1990 to Present:
Professor, Department of Accounting and Finance, tenured
College of Business & Public Policy
California State University, Dominguez Hills, Carson, CA 90747
September, 1981 – Present: Richard B. Malamud, C.P.A.
Consultant specializing in tax compliance in corporate, individual
and partnership taxation and estate planning.
July, 1983 - February, 1990: Laventhol and Horwath, C.P.A. - Los Angeles, California
Tax Manager - Specializing in research, planning and compliance in all
areas of federal and state taxation and lecturer. Wrote and taught in
house courses.
May, 1980 - August, 1981: Ball, Hunt, Hart, Brown and Baerwitz, Tax
lawyer
August, 1979 - April, 1980: Bash Barkin & Gesas, CPA
February, 1977 - August, 1978: Coopers & Lybrand, CPA
1976: Summer Extern, California District Court of Appeals
EDUCATION
New York University School of Law
LL.M. in Taxation, June 1979
Loyola University School of Law - Los Angeles
J.D., December, 1976
Honors: Dean's Honor List
Loyola Honorary Scholarship
University of California at Los Angeles
B.A. in Economics, 1974, emphasis in accounting
TEACHING EXPERIENCE
California State University Dominguez Hills:
Accounting 333, Income Taxation I (Fed. Income Taxation of Individuals)
Accounting 433, Income Taxation II (Fed. Taxation of Corporations, S
Corporations, Partnerships, Trusts, Estates and Estate and Gift Taxation)
Law 240, Legal Aspects of Business Transactions (not currently)
Business 300, Business Communications (not currently)
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 Responsibilities:
General Faculty:
Academic Senate - Senator: 1990 - 2012
Academic Senate Parliamentarian/Exec. Comm.: 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
College of Business and Public Policy or Depr. of Accounting and Finance:
Department of Acc. and Finance Faculty Search Committee 2011 - 2012
Department of Acc. and Finance RTP Committee, Fall, 1998, 2009 - 2011
Department of Public Policy RTP Committee, 2006-2007,2007-2008,2010-2012
College RTP Committee, 1999 - 2006
College PSSI Committee, 1996/1997
Faculty Advisor:
CSUDH Accounting Society: Spring, 1991 to Spring, 1994
BIBLIOGRAPHY:
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,
October, 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.
(Several letters to the editor in response to this article published in
the April/May edition.) Reprinted One on One, Newsletter of the State Bar
of New York, General Practice Section, 15(2), Summer, 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, California State University Dominguez Hills, Fall,
1991.
Karayan, JE, Malamud, RB, and Malamud, BR, Children's Rights
and Exculpation Clauses: A Public Policy Analysis, California State
University Los Angeles, 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
OTHER ACADEMIC:
Editor: Sage, 1995 Prentice Hall Tax Course, Chapter 1,
including substantial additions to existing course
Materials and homework questions.
Paper Presented: 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.
Reviewer:
McGraw 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. Jan., 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, Chapters 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
1993 Prentice Hall Tax Course, by Sage, Chapters 3 and 4
CSUDH Journal of Business and Management, Spring 1994
CSUDH Journal of Business and Management, Spring 1992
1995 Academy of Business Administration Global Business Trends Conference
1996 Academy of Business Administration International Conference
OTHER – PROFESSIONAL
Bar Status: Admitted to California Bar, 1977 (inactive)
Admitted to United States Tax Court
C.P.A.: Certified Public Accountant, California (active)
Member: American Bar Association (1981-1988)
American Arbitration Association (1988-1990)
Last edited April 15, 2013