Ken Milani

Accountancy Professor Ken Milani’s most recent research and writing have focused on foreign partners and the operating activities of partnerships. Recent articles co-authored by Milani have explored the income tax implications of U.S. real property interests owned by non-resident alien partners, alternative ways of placing property into a partnership, and the advantages of altering a partner’s adjusted basis as an income tax planning tool.

Milani teaches required and elective federal income tax courses in the Accountancy undergraduate and Master of Science in Accountancy (MSA) programs. Other teaching responsibilities include classes for the Master of Nonprofit Administration Program. Milani, a graduate of Bradley University (B.S. and M.B.A.) and the University of Iowa (Ph.D.) serves as Technical Coordinator of the Tax Assistance Program—a community service effort that provides free income tax preparation service to Michiana residents. He is also a co-contributor to a weekly South Bend Tribune column, Tax Talk, which appears in the newspaper from mid-January to mid-April.

Areas of Expertise

Federal Income Taxes

Partnership Taxation

Economics of an Aging Population

Organizational Budgeting

Education

BS, Bradley University

MBA, Bradley University

Ph D, University of Iowa

Teaching

Federal Taxation

Partnerships, Passive Activities and Tax Shelters

Income Taxation of International Individuals

TAX ASSISTANCE PROGRAM

Partnerships, Passive Losses and Tax Shelters

Publications

"Charting the Interactions of the Charitable Contribution Deduction for Individuals", (with James Wittenbach, Josh Riegel), Taxation of Exempts, 28, 2016.

"Income Tax Provisions and Planning for Individuals With Disabilities", (with Josh Riegel), Practical Tax Strategies, 96, 2016.

"Seeking Shelter: The Rewards and the Risks", (with Richard Rodriguez), to appear in TAXES--The Tax Magazine, 2015.

"How Passive/Nonpassive Activity Classification can Reduce Tax Liabilities", Practical Tax Strategies, 93, 2014.

"TAX TIPS FOR THE 2014 GRADUATE", (with John Connors), Cengage, 2014.

"The Master Limited Partnership: A Hybrid Structure for Natural Resource Firms", TAXES--The Tax Magazine, 92, 2014.

"Managing Meal Costs: A View of Variance Generation, Analysis and Interpretation in a Restaurant", (with Aaron Perri), to appear in Management Accounting Quarterly, 2013.

"TAX TIPS FOR THE 2013 GRADUATE", (with John Connors), Cengage, 2013.

"Partnership and Partner Penalties", (with William Pfeifer), Practical Tax Strategies, 90, 2013.

"Carried Interest: Characteristics, Controversy, Congressional Concerns and Consequences", TAXES--The Tax Magazine, 90, 2012.

"Sustainability: An Income Tax Perspective", Practical Tax Strategies, 88, 2012.

"Tax Features of a Family Farm Partnership", TAXES--The Tax Magazine, 89, 2011.

"The L3C Low-Profit Limited Liability Company: Investment Option for Societal Impacts", Practical Tax Strategies, 86, 2011.

"Consider the Tax Consequences of Partnership Liquidating Distributions", (with Justin Rigney), Practical Tax Strategies, 82, 2009.

"Analyzing Alternative Methods of Placing Property Into a Partnership", (with Bryan Stewart), TAXES-The Tax Magazine, 85, 2007.

"TAX TIPS FOR THE 2007 GRADUATE", (with John Connors), South-Western College Publishing, 2007.

"Tax Tips for the 2006 Graduate", (with John Connors), South-Western College Publishing, 2006.

"The Rigorous Business of Budgeting for International Operations", (with Ken Milani, Juan Rivera), Management Accounting Quarterly, Winter 2004, Vol. 5, No., 2004.

"Diversity Discourse Conference Proceedings", , 1999.

Books

"Tax Assistance Program Provides Service-Learning at Notre Dame and St. Mary''s College", , 1998

Presentations

Institute of Management Accountants, "Athletics and Accounting: A Multi-Faceted Managerial "Marriage"" (September 20, 2016).

Institute of Management Accountants, "Activty Based Costing in a Service Organization" (September 2015).

Institute of Management Accountants, "Managerial Accounting: A Critical Component of Strategic Planning" (October 2014).

, "A LAST look at LIFO . . . ???" (October 2013).

Institute of Management Accountants, "Management Accounting as a Vocation--Revisited" (October 2012).

Professional Meeting, "Sustainability: An Accounting Perspective" (September 2011).

Institute of Management Accountants(IMA), "Faith: Its role in the life of a business and in the business of life" (September 2010).

Meeting, "Balanced Scorecard and the Triple "Bottom Line"--A Meaningful Managerial Merger" (September 2008).

, "Budgeting--Participation and Power Perspectives" (September 2007).

Institute of Management Accountants, "Activty Based Costing in a Service Organization" (October 2006).

Institute of Management Accountants, "Management Accounting as a Vocation" (November 2004).

Institute of Management Accountants, "Athletics and Accounting: A Multi-Faceted Managerial Marriage" (November 2003).

Institute of Management Accountants, "Peering at the Budget Using Managerial, Motivational and Media Perspectives" (May 2001).

Institute of Management Accountants, "Ethics and the Elderly: Peering at America''s Aging Population from a Business and Economic Perspective" (June 2000).