Assistant Professor of Law

David.Herzig@valpo.edu
CV | SSRN | Research Agenda

Education

J.D., University of Kentucky
B.A., University of Louisville

Courses Taught & Research Interests

Trusts and Estates
General Income Tax
Estate and Gift Tax
Law and Economics of Tax Policy
International Trade and Tax Policy
Emerging Legal Structures for Wealth Management

Recent Publications

Am I the Only Person Paying Taxes?  The Largest Tax Loophole for the Rich — Exchange Funds, forthcoming Mich. St. L. Rev.

Carried Interests:  Can They Be Effectively Taxed?  4 Ohio St. Entrepren. Bus. L.J. 23 (2009)

Nonresident Aliens and Foreign Corporations, Ch 45, 12 Mertens Law of Federal Income Taxation (West 2008) (co-author)

Working Papers

An August to Remember:  Florida Court Strikes Down Gay Adoption Prohibition and ABA Recommends Recision of Defense of Marriage Act.  Working title, David J. Herzig

A Practical Approach to Islamic Law Estate Planning. Working title, David J. Herzig and Faisal Kutty.

A Chicago School Approach to the Capital Gains Tax:  Did the Ends Justify the Means? Working title, David J. Herzig

Choice of Business Entity in China: To WOFE or Not to WOFE that is the Question. Working title, David J. Herzig and Chaowu Jin, Peking University School of Law.

Professional Activities and Affiliations

The Family Office and the Latin American Family, Sofisa Bank, Miami, Florida 2007

Tax Planning for Latin American Families, Second Annual Global Conference on Offshore Tax Planning, Compliance and Money Laundering, Miami, Florida 2002

Complete Trust Workshop, Professional Education Systems, Inc., Lexington, Kentucky May 18, 2000

Member, Kentucky Bar Association

Member, Florida Bar Association