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

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 45,381

SSRN RANKINGS

Top 45,381

in Total Papers Downloads

916

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (14)

1.

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
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 187 (163,056)

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

2.

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 170 (177,507)

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

3.

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
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 151 (196,245)

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

4.

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 81 (305,794)

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

5.

S Corp Taxation: Level the Playing Field

Tax Notes, April 22, 2013
Number of pages: 8 Posted: 11 Dec 2013
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 76 (317,459)

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

6.

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 62 (354,259)

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

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 44 (413,180)

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

8.

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 41 (424,455)

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

9.

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 32 (462,341)

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partnership, attribution, Schedule M-3, reportable entity

10.

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 22 (515,263)

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FIN 48, book tax differences, disclosure

11.

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 20 (527,004)

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book-tax differences, schedule M-3

12.

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 17 (544,635)

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repatriation, foreign earnings, overseas cash, tax deferral

13.

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 7 (607,434)

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

14.

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 6 (614,118)

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