La Var Harline

Professor Harline received his PhD degree in accounting from the University of Nebraska in 1982, and the following degrees from the University of Utah: MBA (1977), BS in accounting (1976), BS in history 1972. He also holds a MLS (masters in library science degree) from BYU in 1974. He has received teaching awards and also received the national Beta Alpha Psi annual faculty advisor award for 1987. He has published in Taxation for Accountants, and Journal of Agricultural Taxation and Law. He has also published a monograph on Tax Planning for Closely-held Corporations by Matthew Bender Publishing Co. Professor Harline practiced as a staff accountant with Deloitte, CPA’s from 1976 to 1979. His teaching and research specialties include taxation of deferred compensation, executive compensation strategies, retirement planning, and business and tax planning strategies.Honors & Awards

• Annual National Award for Superior Beta Alpha Psi U Student Org. 2004. National Beta Alpha Psi, 2004
• Annual National Award for Superior Beta Alpha Psi U Student Org. 2003. National Beta Alpha Psi, 2003
• Annual National Award for Superior Beta Alpha Psi U Student Org. 2002. National Beta Alpha Psi, 2002
• Annual National Award for Superior Beta Alpha Psi U. Acctg. Student Org. 2001. National Beta Alpha Psi, 2001
• Annual National Award for Superior Beta Alpha Psi University Student Organization 2000. National Beta Alpha Psi, 2000
• Runner-up Ashton Undergraduate Teaching Excellence Award. School of business, 1999
• One of five finalists, 1999 Graduate Teaching Award. Eccles School of Business, 1999
• Oustanding Teacher of the Year. Beta Alpha Psi Chapter, 1996
• Runner-up Outstanding Teacher of the Year. Eccles School of Business, 1992
• National Beta Alpha Psi Outstanding Facutly Advisor Award. National Beta Alpha Psi Organization, 1987
• Instructor KPMG, CPA\’s National Headquarters. KPMG, CPA, 1984

• Instructor Arthur Andersen, CPA;s. Arthur Andersen National Headquarters, 1983 Teaching

• ACCTG 5310-001 Taxation I

• ACCTG 6310-001 Taxation Deferred Comp

• ACCTG 6340-001 Estate/Gift Taxation

• ACCTG 5310-001 Taxation I

• ACCTG 6735-001 Business/Tax Strategies

• ACCTG 6735-002 Business/Tax Strategies

Teaching Interest

Income Taxation Of Individuals, Corporations, Partnerships, LLC’s, Deferred Taxation, Retirement Planning, Tax Research, Tax Planning & Business Strategies Research

Research Statement

Current research in areas of (1) maximizing retirement wealth for business owners and executives through optimal retirement planning and strategies, (2) understanding deferred taxes for practicioners and educators, and (3) maximizing after-tax wealth to employees using stock options and restricted stock.

Income taxation and tax planning for corporations, individuals and partnerships. Special expertise in deferred taxes, tax planning and analysis of executive compensation, deferred compensation (qualified retirement plans) and non-qualified compensation.

Research/Scholarship Projects

• Maximizing After-tax Family Wealth through Optimal Use of ESOP’s (Employee Stock Ownership Plans). PI: La Var Harline . Co-PI(s): none . 01/01/2015 – 12/31/2015.
• Maximizing After-tax Family Wealth through Optimal Use of ESOP’s (Employee Stock Ownership Plans). PI: La Var Harline . Co-PI(s): none. 05/01/2014 – 12/31/2014. Publications
• N. La Var Harline & none (2015). Maximizing After-tax Real Estate Wealth by Using Like-Kind Exchange Transactions versus Sale and Repurchase Transactions. Real Estate Taxation (formerly Journal of Real Estate Taxation), Thomson Reuters Publishers. Vol. 1st Quarter 2016 (Winter 2016), 45. Discipline based – refereed, Accepted, 12/01/2015.
• N. La Var Harline & NONE (2014). Maximizing After-tax Family Wealth Over Multiple Generations by Using Inherited 401k Plans and Inherited IRA’s. Journal of Pension Planning and Compliance, Aspen Publishers. Vol. 40, # 2, 31 pages . Discipline based – other, Published, 06/01/2014.
• N. La Var Harline & none (2013). Maximizing Employee After-Tax Wealth for Stock Options and Restricted Stock. Journal of Deferred Compensation, Aspen Publishers. Vol. 18, # 2, 34. Discipline based – refereed, Published, 02/01/2013.
• N. La Var Harline & none (2011). Maximizing the After-tax Future Value of Retirement Accumulations of Family Business Owners through Optimal Use of Qualified Plans and Owner Bonus Strategies. Journal of Deferred Compensation, Aspen Publishers. Vol. 17, #2, 26. Discipline based – refereed, Published, 11/15/2011.
  http://www.aspenpublishers.com– opens new window
• Harline, L.(1986). Tax Planning for the Closely-held Corporation Revised 1987 edition. (pp. 200). Accountants Workbook Series by Matthew Bender Publishing Company. Practice – refereed, Published, 10/1986.
• Harline, L., & Dr. Jon Bartley. (1986). An Examination of the Progressiveness and Other Aspects of the US Income Tax System. (pp. 152). research mongraph by Arthur Young & Co., CPA’s. Practice – refereed, Published, 08/1986.
• Harline, L.(1984). Valuation of Partnership Interests in Implementing a Partnership Capital Freeze for Farming Enterprises. Journal of Agricultural Taxation & Law., 20. Discipline based – refereed, Published, 08/1984.
• Harline, L.(1984). Some Items of Real Property are depreciable as Personal Property under ACRS. Taxation for Accountants., 5. Practice – refereed, Published, 04/1984.
• Harline, L.(1983). Implementating Partnership Capital Freezes for Farming Enterprises. Journal of Agricultural Taxation & Law., 15. Discipline based – refereed, Published, 09/1983. Presentations
• Harline, L.(1995). Qualified vs. Non-Qualified Retirement Plans: Problem Areas & Planning Opportunities in Maximizing Retirement Wealth. (pp. 32). UACPA 21st annual tax symposium. Conference Paper, Other, 11/1995.
• Harline, L., & Joslyn Pocock. (1988). Comparative Analysis of Distribution Rules for S Corporations and Partnerships. (pp. 10). National Tax Ass’n Tax Inst. of America 76th conference. Conference Paper, Other, 10/1988.

• Harline, L., & Dr. Jon Bartley. (1988). The Tax Reform Act of 1986: Projected Changes in Personal Income Taxes. (pp. 15). Amer. Acctg. Assn. 1988 Annual Convention. Conference Paper, Other, 08/1988. Service

  Professional Service

• Journal of Pension Planning and Compliance . Role: Member, Editorial Board . Editorial Board Member, review articles and advise editor . 01/01/2015 – 12/31/2015

• Deloitte National Tax Case Competition . Role: co-faculty advisor . Co-faculty advisor, Meet weekly with ten students (two teams of five) to prepare them for national tax case competition with 70 other universities . 01/01/2015 – 12/31/2015

• Journal of Deferred Compensation . Role: Member Editorial Board. Review potential articles for publication, and advise editor . 01/01/2015 – 12/31/2015

• Journal of Deferred Compensation . Role: Member Editorial Board . review articles and advise editor . 01/01/2014 – 12/31/2014

• Journal of Pension Planning and Compliance . Role: Member Editorial Bosard . review articles and advise editor . 01/01/2014 – 12/31/2014

• Deloitte National Tax Case Competition . Role: co-faculty advisor . Co-faculty advisor, Meet weekly with ten students (two teams of five) to prepare them for national tax case competition with 70 other universities . 01/01/2014 – 12/07/2014

• Journal of Deferred Compensation . Role: Member Editorial Board . review articles and advise editor . 01/01/2013 – 12/31/2013

• Journal of Pension Planning and Compliance . Role: Member Editorial Board . review articles and advise editor . 01/01/2013 – 12/31/2013

• Deloitte National Tax Case Competition . Role: Faculty Advisor . Co-faculty advisor, Meet weekly with ten students (two teams of five) to prepare them for national tax case competition with 70 other universities . 01/01/2013 – 12/10/2013

• Journal of Deferred Compensation. Role: member. Editorial Board, Review articles, advise on editorial matters. 01/01/2012 – 12/31/2014

• Journal of Pension Planning and Compliance . Role: Member, Editorial Board . review articles and advise editor . 01/01/2012 – 12/31/2012

• Deloitte National Tax Case Competition . Role: faculty advisor . Co- faculty advisor, Meet weekly with ten students (two teams of five) to prepare them for national tax case competition with 70 other universities. Our team placed in the top nine out of 70 teams nationally. 01/01/2012 – 12/31/2012

• Deloitte National Tax Case Competition . Role: faculty advisor . Co-faculty advisor, Meet weekly with ten students (two teams of five) to prepare them for national tax case competition with 70 other universities. Our team placed in the top 18 out of 70 teams nationally. 01/01/2011 – 12/07/2011

• Deloitte Tax Challenge. Role: Chair. Sole Faculty Advisorand study session instructor, Meet weekly with four undergraduate accounting students and four graduate MACC students for twelve one-hour study and review sessions during summer and fall semester 2010 to review past tax cases and tax principles to prepare students for an all-day case competition (held October 23, 2010) with 40 other universities across the country. I have spent many hours in this service assignment, selecting students, preparing for study sessions, and teaching students in study sessions. 07/15/2010 – 10/23/2010

• Beta Alpha Psi. Role: Chair. Faculty Advisor. 2000 – 2005

• School of Accounting. Role: Member. Assistant Beta Alpha Psi Faculty Advisor. 1997 – 1999

• School of Accounting. Role: Chair. Beta Alpha Psi Faculty Advisor. 1983 – 1989

Internal Service

• Deloitte National Tax Case Competition, co-faculty advisor. Department service. 01/01/2015 – 12/31/2015. Department service. 01/01/2015 – 12/31/2015. Department service.
• MACC committee . member , 01/01/2015 – 12/31/2015. Department service.
• Deloitte National Tax Case Competition, co-faculty advisor Hours Served: 80 . co- faculty advisor , 01/01/2014 – 12/31/2014. Department service. Hours Served: 80 . 01/01/2014 – 12/31/2014. Department service.
• MACC committee. member , 01/01/2014 – 12/31/2014. Department service.
• Deloitte National Tax Case Competition, Team placed in top 18 nationally out of 70 teams . co-faculty advisor , 01/01/2013 – 12/31/2013. Department service. Hours Served: 80 . co- faculty advisor , 01/01/2013 – 12/31/2013. Department service.
• MACC committee . member , 01/01/2013 – 12/31/2013. Department service.
• Deloitte National Tax Case Competition, Team placed in top nine nationally out of 70 teams . co-faculty advisor , 01/01/2012 – 12/31/2012. Department service.
• MACC committee . member , 01/01/2012 – 12/31/2012. Department service.
• Faculty advisor, with Scott Pickett, for Deloitte & Touche Tax Case Competition: In 2014 our two teams performed at a very high level. In 2012 our team placed ninth out of 71 universities. Two other teams in 2011 and 2013 won “honorable mention” in the national team competition. This means they placed in the top 20 out of approximately 71 teams. The advisory role includes approximately 80 hours of work with the students reviewing cases, help them better their presentation skills, teaching them tax strategies and accompanying them to the competition. faculty advisor, 01/01/2011 – 12/31/2014. Department service.
• Within the last three years, I have also served on college and university level committees including DESB College Council, University Faculty Senate, University Faculty Executive Senate Committee, University PRT Standards Committee and others. Member, 01/01/2011 – 12/31/2014. College service.
• Member undergraduate curriculum committee, School of Accounting. Meet to discuss and make recommendations for curriculum changes in the undergraduate introductory accounting courses. Member, 01/01/2011 – 12/31/2011. Department service.
• MACC committee . member , 01/01/2011 – 12/31/2011. Department service.
• MACC committee member: meets through out the year to admit MACC students, award scholarships, counsels students, examines curriculum and admission procedures and policies, plans graduate MACC dinner . 01/01/2010 – 12/31/2010. Department service.
• School of Accounting , Undergraduate Curriculum Committee – Examine and revise undergraduate accounting curriculum. Member, 01/01/2009 – 12/31/2010. Department service.
• College Council. member, 01/01/2008 – 12/31/2008. College service.
• University Senate Exec. Committee, Senate Executive Committee – Committee meets monthly with University President and Vice President to discuss critical university issues and problems . Member, 2007 – 2008. University service.
• Faculty Executive Committee . 01/01/2007 – 12/31/2007. University service.
• DESB, College Council – Council meets monthly to discuss various issues and questions dealing with School of Business prior to sending items on to general faculty for votes. Member, 2006 – 2008. College service.
• PRT Standards Committee . member, 01/01/2006 – 12/31/2006. University service.
• University Faculty Senate, Faculty Senator – Senate meets monthly to discuss and vote on various university proposals presented to the Senate. Member, 2005 – 2008. University service.
• Faculty Senate. Senator, 01/01/2003 – 12/31/2006. University service.
• University of Utah, University Promotion, Review & Tenure Committee. Member, 2002 – 2005. University service.
• School of Accounting, Curriculum Committee. Member, 1998 – 2007. Department service.
• School of Accounting, Tax Curriculum Development Committee. Member, 1992 – 2008. Department service.
• University of Utah, University Faculty Senate. Member, 1992 – 1995. University service.
• School of Business, School of Business Academic Appeals Committee. Member, 1992 – 1995. College service.
• School of Business, College Council. Member, 1992 – 1995. College service.
• School of Accounting, MPrA Committee – chairman. Chair, 1990 – 1994. Department service.
• School of Accounting, Undergraduate Curriculum Committee. Member, 1990 – 1994. Department service.
• University of Utah, Universtity Graduation Committee. Member, 1986 – 1989. University service.
• University of Utah, University Library Policy Advisory Committee. Member, 1983 – 1987. University service.
• University of Utah, University Library Long Range Planning Committee. Member, 1983 – 1987. University service.
• School of Business, School of Business Library Committee. Chair, 1983 – 1987. College service.
• MACC Committee Member: Departmental MACC committee member: meets throughout the year to admit MACC students, award scholarships, counsels students, examines curriculum and admission procedures and policies. Member, 01/01/1982 – 12/31/2014. Department service.