Cherie Hennig

University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law

Professor

601 S. College Road

Wilmington, NC 28403

United States

  • University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 40,682

SSRN RANKINGS

Top 40,682

in Total Papers Downloads

2,276

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (14)

Actions:
Email selected abstracts
1.

Converting a C Corporation into an LLC: Quantifying the Tax Costs and Benefits

Journal of Taxation, Volume 113, Number 02, August 2010
Number of pages: 15 Posted: 05 Dec 2013
John Everett, Cherie Hennig and William A. Raabe
Virginia Commonwealth University (VCU) - Department of Accounting, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and University of Wisconsin - Whitewater - College of Business and Economics
Downloads 766 (61,237)

Abstract:

Loading...

LLC, C corporation, choice of tax entity, time value of money

2.

Tax Planning Opportunities for Individual Net Operating Losses

Journal of Taxation, Volume 119, Number 03, September 2013
Number of pages: 23 Posted: 11 Feb 2014
John Everett, Cherie Hennig, William A. Raabe and Blaise Sonnier
Virginia Commonwealth University (VCU) - Department of Accounting, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law, University of Wisconsin - Whitewater - College of Business and Economics and University of Colorado, Colorado Springs - College of Business
Downloads 498 (105,424)

Abstract:

Loading...

tax, individual NOL, carryover, carryback, carryforward, income smoothing, case study

3.

Planning Considerations When Converting a C Corporation to an LLC

The Tax Adviser, Forthcoming
Number of pages: 2 Posted: 19 Dec 2013
John Everett, William A. Raabe and Cherie Hennig
Virginia Commonwealth University (VCU) - Department of Accounting, University of Wisconsin - Whitewater - College of Business and Economics and University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law
Downloads 197 (280,776)

Abstract:

Loading...

C Corporation, LLC, conversion, limited liability, self-employment, double taxation, goodwill

4.

How Effective Tax Planning Can Increase the Tax Benefits of Corporate NOLs

Journal of Taxation, Volume 120, Number 2, February 2014
Number of pages: 16 Posted: 17 Aug 2014
John Everett, Cherie Hennig, William A. Raabe and Blaise Sonnier
Virginia Commonwealth University (VCU) - Department of Accounting, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law, University of Wisconsin - Whitewater - College of Business and Economics and University of Colorado, Colorado Springs - College of Business
Downloads 182 (301,409)

Abstract:

Loading...

net operating loss, NOL, corporate income tax, corporate tax, corporate AMT, dividends received, carryover, carryback, carryforward, tax loss

5.

Case Studies for Book-Tax Differences in the Classroom

The Tax Adviser, Forthcoming
Number of pages: 3 Posted: 19 Dec 2013
Cherie Hennig, William A. Raabe and John Everett
University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law, University of Wisconsin - Whitewater - College of Business and Economics and Virginia Commonwealth University (VCU) - Department of Accounting
Downloads 129 (400,624)

Abstract:

Loading...

case study, utp, m-3, book-tax, 740-10, fin 48, uncertain tax position, permanent differences, temporary differences

6.

S Corp Taxation: Level the Playing Field

Tax Notes, April 22, 2013
Number of pages: 8 Posted: 11 Dec 2013
Cherie Hennig, Blaise Sonnier, William A. Raabe and John Everett
University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law, University of Colorado, Colorado Springs - College of Business, University of Wisconsin - Whitewater - College of Business and Economics and Virginia Commonwealth University (VCU) - Department of Accounting
Downloads 111 (448,285)

Abstract:

Loading...

S corporation, self employment tax, medicare tax, net investment income tax, choice of entity, small business

7.

Deferral and Repatriation: A Proposal to Encourage Repatriation of Offshore Income

ATA Journal of Legal Tax Research, Volume 11, Issue 2, August 2013, DOI: 10.2308/jltr-50596
Number of pages: 16 Posted: 17 Aug 2014
William A. Raabe, Cherie Hennig and John Everett
University of Wisconsin - Whitewater - College of Business and Economics, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and Virginia Commonwealth University (VCU) - Department of Accounting
Downloads 67 (612,536)

Abstract:

Loading...

tax deferral, international tax, repatriation, idle cash, overseas cash, offshore earnings, clawback, dividends

8.

Reportable Entity Partner Attribution Rules Lack Authority

Tax Notes, 2009
Number of pages: 7 Posted: 27 Nov 2013
Cherie Hennig, John Everett and William A. Raabe
University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law, Virginia Commonwealth University (VCU) - Department of Accounting and University of Wisconsin - Whitewater - College of Business and Economics
Downloads 62 (637,572)

Abstract:

Loading...

partnership, attribution, Schedule M-3, reportable entity

9.

Evaluating the Accelerated Research and AMT Credits Election Under Section 168(k)(4)

Journal of Taxation, Jun 2009, Vol. 110, Issue 6, p333-344, 10p
Number of pages: 19 Posted: 25 Nov 2013 Last Revised: 27 Dec 2013
John Everett, Cherie Hennig and William A. Raabe
Virginia Commonwealth University (VCU) - Department of Accounting, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and University of Wisconsin - Whitewater - College of Business and Economics
Downloads 58 (658,660)

Abstract:

Loading...

PROPERTY tax, MODIFIED accelerated cost recovery system, TAX credits, CORPORATIONS -- Taxation, ALTERNATIVE minimum tax -- Law & legislation, PROPERTY tax credit LAW & legislation

10.

Congress: How About a Mulligan for the Accelerated Election?

Tax Notes, 2009
Number of pages: 5 Posted: 05 Dec 2013
William A. Raabe, Cherie Hennig and John Everett
University of Wisconsin - Whitewater - College of Business and Economics, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and Virginia Commonwealth University (VCU) - Department of Accounting
Downloads 51 (698,661)

Abstract:

Loading...

tax credit, stimulus, election, monetize, unused credits, research credit, AMT credits, depreciation

11.

FIN 48 Compliance: Disclosing Tax Positions in an Age of Uncertainty

Tax Adviser, January 2008
Number of pages: 9 Posted: 01 Dec 2013
Cherie Hennig, William A. Raabe and John Everett
University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law, University of Wisconsin - Whitewater - College of Business and Economics and Virginia Commonwealth University (VCU) - Department of Accounting
Downloads 51 (698,661)

Abstract:

Loading...

FIN 48, book tax differences, disclosure

12.

The Schedule M-3 Compliance Maze: Unanswered Questions

Tax Notes, 2007
Number of pages: 18 Posted: 25 Nov 2013
John Everett, Cherie Hennig and William A. Raabe
Virginia Commonwealth University (VCU) - Department of Accounting, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and University of Wisconsin - Whitewater - College of Business and Economics
Downloads 41 (764,383)

Abstract:

Loading...

book-tax differences, schedule M-3

13.

Repatriated Earnings: A Carrot, Stick, and Cabbage Approach

Tax Notes, 2012
Number of pages: 9 Posted: 11 Dec 2013
John Everett, Cherie Hennig and William A. Raabe
Virginia Commonwealth University (VCU) - Department of Accounting, University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law and University of Wisconsin - Whitewater - College of Business and Economics
Downloads 40 (771,763)

Abstract:

Loading...

repatriation, foreign earnings, overseas cash, tax deferral

14.

Deferral and Spreading of Roth Conversion Income Not Always Best

Journal of Accountancy, Forthcoming
Number of pages: 2 Posted: 19 Dec 2013
William A. Raabe, John Everett and Cherie Hennig
University of Wisconsin - Whitewater - College of Business and Economics, Virginia Commonwealth University (VCU) - Department of Accounting and University of North Carolina (UNC) at Wilmington - Department of Accountancy and Business Law
Downloads 23 (911,856)

Abstract:

Loading...

IRA, Roth, conversion, deferral, AMT, rate increases