Connie Kertz
Professor of Accounting
Area Coordinator
Phone: (404) 727-6642
Fax: (404) 727-6313
Email: connie.kertz@emory.edu
Mailing Address:
Goizueta Business School
Emory University
1300 Clifton Road NE
Atlanta, GA 30322 USA
Biography
Professor Kertz teaches in the areas of taxation and the legal environment of business. Prior to joining the Goizueta Business School faculty, Connie was a law clerk for Justice G. Conley Ingram of the Georgia Supreme Court and was an associate tax attorney with the Atlanta and Washington law firm of Sutherland, Asbill, and Brennan. She is trained as a mediator and arbitrator and is on the panels of the NASD dispute resolution and local courts. Connie has received several teaching awards at Goizueta and has published over 25 papers on law and tax related subjects.
Publications
- Politics in the Pulpit: Political Campaign Intervention by Code Sec. 501 (c) (3) Organizations, Journal of Tax Practice & Procedure, vol. 19, August - September, 2007.
- Conservation Easements at the Crossroads, Real Estate Law Journal, vol. 34, Fall, 2005.
- Incentives for Brownfields Development, Real Estate Law Journal, vol. 32, Winter 2003.
- Mutual Fund Investing and Tax Uncertainty: The Need for New Disclosures, with Paul Simko, Stanford Journal of Law, Business & Finance, vol. 7, Autumn, 2001.
- Estate Tax Repeal Does Not End the Need to Plan, Practical Tax Strategies, vol. 67, September 2001, pp 136-146. Reprinted in RIA Tax Ideas, October 2001, pp 4049-4065.
- The Volunteer Protection Act: A Response to the Liability Litigation Crisis, Journal of Legal Studies in Business, vol. 6, pp. 1-26, Spring, 1999.
- Executive Compensation Dilemmas in Tax Exempt Organizations: Reasonableness, Comparability and Disclosure, Tulane Law Review, Vol. 71, pp. 819-867, February 1997.
Areas of Specialization
- Professor Kertz's primary research interest is the study of the impact of federal tax policy on exempt organizations. She is particularly interested in executive compensation and in the tax and intellectual property problems that are created by university-industry financial ties. Her research interests include study of the impact of federal tax policy on mutual funds, small business and on the retention of small business interests as part of family financial planning.
Memberships and Activities
- State Bar of Georgia
- American Bar Association Tax Section's Committees on Corporate-Shareholder Relationships and on Teaching Taxation
- American Accounting Association
- Academy of Legal Studies in Business
- Association for Conflict Resolution
- NASD Dispute Resolution
- Court-annexed arbitrator, Fulton Superior Court
Selected Consulting Clients
- Professor Kertz is involved in Executive Education at Goizueta and also consults in the areas of dispute resolution and legal consulting.
Education
| 1975 | J.D. | Emory University | ||
| 1969 | B.A. | History | University of Chicago |
