Victoria J. Haneman

Creighton University - School of Law

Frank J. Kellegher Professor of Trusts & Estates

2500 California Plaza

Omaha, NE 68178

United States

SCHOLARLY PAPERS

31

DOWNLOADS
Rank 11,282

SSRN RANKINGS

Top 11,282

in Total Papers Downloads

8,935

TOTAL CITATIONS

4

Ideas:
“  Professor Haneman is the Associate Dean for Research and Innovation and the Frank J. Kellegher Professor of Trusts & Estates at Creighton University School of Law. She teaches courses addressing various aspects of taxation, wills, trusts and estates, and business associations, and her scholarship focuses on taxation, the death services industry, emerging markets and technology, and pop culture and the law. Professor Haneman has authored four books, including the practice guide Planning for Large Estates, Questions & Answers: Wills, Trusts, and Estates, Making Tax Law, and Federal Taxes of Gratuitous Transfers: Law & Planning. Professor Haneman is a regularly engaged expert by media including PBS NewsHour, National Public Radio, The New York Times, Washington Post, Bloomberg, The Wall Street Journal, Wired, Forbes, and Fox Business. She is also quite popular on social media. Follow Professor Haneman on Twitter/Instagram/TikTok at TaxLawProf.  ”

Scholarly Papers (31)

1.

The Abandonment of International College Athletes by NIL Policy

North Carolina Law Review, 101 N.C. L. Rev. 1599 (2023).
Number of pages: 48 Posted: 07 Aug 2022 Last Revised: 22 Jan 2024
Victoria J. Haneman and David P. Weber
Creighton University - School of Law and Creighton University - School of Law
Downloads 1,027 (47,461)

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NIL, NCAA, Tax, Immigration, Passive Income, F Visa, Student Visa, International Student, Foreign Student, Student-Athlete, Name, Image, Likeness

2.

Menstrual Capitalism, Period Poverty, and the Role of the B Corporation

41 Colum. J. Gender & L. 133 (2021)  
Number of pages: 11 Posted: 15 Feb 2021 Last Revised: 29 Jul 2024
Victoria J. Haneman
Creighton University - School of Law
Downloads 823 (64,439)

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menstruation capitalism, period poverty, menstruation, virtue signaling, b corporation, b corp, feminism, menstrual capitalism

3.

Dynasty 529 Plans and Structural Inequality

61 Washburn L. J. 497 (2022)  
Number of pages: 12 Posted: 14 Mar 2022 Last Revised: 29 Jul 2024
Victoria J. Haneman
Creighton University - School of Law
Downloads 735 (74,851)

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tax, structural inequality, 529 plan, 529 plans, education finance, tax cuts and jobs act, dynasty education trust, dynasty trust, estate planning, estate plan, inheritance

4.

Funeral Poverty

55 U. Rich. L. Rev. 381 (2021) 
Number of pages: 63 Posted: 19 Aug 2020 Last Revised: 29 Jul 2024
Victoria J. Haneman
Creighton University - School of Law
Downloads 661 (85,894)

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funeral, funeral poverty, burial planning, estate planning, regulatory capture, poverty, green burial, death services, consumer protection

5.

Tax Incentives for Green Burial

21 Nev. L. J. 491 (2021)
Number of pages: 42 Posted: 08 Mar 2020 Last Revised: 29 Jul 2024
Victoria J. Haneman
Creighton University - School of Law
Downloads 628 (91,559)
Citation 1

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green burial, sustainability, environmental law, estate planning, burial planning, cremation, funeral poverty, pre-death planning, funeral trusts

6.

The Law of Digital Resurrection 

__ B.C. L. Rev. __ (forthcoming 2025).
Number of pages: 60 Posted: 24 Jul 2024
Victoria J. Haneman
Creighton University - School of Law
Downloads 488 (126,033)

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artificial intelligence, death, estate planning, grieving, digital clones, technology, grief tech, postmortem, wills and trusts

7.

Prepaid Death

59 Harv. J. on Legis. 329 (2022)
Number of pages: 58 Posted: 28 Jul 2021 Last Revised: 26 Feb 2024
Victoria J. Haneman
Creighton University - School of Law
Downloads 466 (132,520)
Citation 1

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funeral, funeral planning, estate planning, tax, tax incentives, death services, innovative death technology, marketplace disruption, financial instruments, poverty, funeral poverty, cremation, green burial, burial, wills, trusts, death, prepayment

8.

Intergenerational Equity, Student Loan Debt, and Taxing Rich Dead People

39 VA. TAX. REV. 179 (2019)
Number of pages: 50 Posted: 31 Jul 2019 Last Revised: 27 Apr 2020
Victoria J. Haneman
Creighton University - School of Law
Downloads 406 (155,786)
Citation 1

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student loan debt, student loan, estate and gift tax, tax, gratuitous transfer tax, transfer tax, student loans, student borrowing, intergenerational justice, intergenerational equity

9.

Everybody Dies. Or, a Consideration of Simultaneous Death Statutes and the Struggles of the Self-Represented

Notre Dame Journal of Law, Ethics and Public Policy, Vol. 32, 2018
Number of pages: 39 Posted: 12 Jun 2017 Last Revised: 22 Sep 2017
Victoria J. Haneman
Creighton University - School of Law
Downloads 363 (176,470)

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wills, trusts, intestacy, access to justice, simultaneous death, 120 hour rule, uniform probate code, self-represented

10.

Changing the Estate Planning Malpractice Landscape: Applying the Constructive Trust to Cure Testamentary Mistake

80 UMKC L. Rev. 91 (2011)
Number of pages: 26 Posted: 28 Mar 2011 Last Revised: 27 Apr 2020
Victoria J. Haneman
Creighton University - School of Law
Downloads 352 (182,529)

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Constructive Trust, Estate Planning, Malpractice, Probate, Remedies

11.

Alkaline Hydrolysis

47 ACTEC L.J. 55 (2021)  
Number of pages: 10 Posted: 16 Aug 2021 Last Revised: 29 Jul 2024
Victoria J. Haneman
Creighton University - School of Law
Downloads 347 (185,413)

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aquamation, alkaline hydrolysis, liquid cremation, estate planning, funeral, burial, funeral planning, wills and trusts, regulatory capture, light touch regulation

12.

Marriage, Millennials, and Massive Student Loan Debt

2 Concordia L. Rev. 103 (2017)
Number of pages: 15 Posted: 16 May 2017 Last Revised: 17 Sep 2017
Victoria J. Haneman
Creighton University - School of Law
Downloads 308 (210,827)

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Debt, Marriage, Millennial, Cohabitation, Student Loan Debt

13.

Gift Tax Consequences of Luxury Hospitality: An Introduction

115 Tax Notes 1157 (2023)
Number of pages: 7 Posted: 20 Jun 2023
Bridget J. Crawford, Victoria J. Haneman and Jonathan G. Blattmachr
Pace University School of Law, Creighton University - School of Law and Milbank LLP
Downloads 290 (224,756)

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gift tax, luxury travel, hospitality, private jet

14.

The Collision of Student Loan Debt and Joint Marital Taxation

35 Va. Tax. Rev. 223 (2016).
Number of pages: 50 Posted: 29 Jun 2015 Last Revised: 17 Sep 2017
Victoria J. Haneman
Creighton University - School of Law
Downloads 265 (246,537)

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tax, student loan, joint filing, women, marriage, PAYE

15.

Contemplating Homeownership Tax Subsidies and Structural Racism

54 WAKE FOREST L. REV. 363 (2019)
Number of pages: 30 Posted: 19 Jan 2019 Last Revised: 27 Apr 2020
Victoria J. Haneman
Creighton University - School of Law
Downloads 242 (270,030)

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tax, discrimination, structural racism, institutional racism, home mortgage interest deduction, SALT deduction, state and local tax, property tax, TCJA

16.

The Inappropriate Imposition of Court-Ordered Mediation in Will Contests

Cleveland State Law Review, Vol. 59, No. 513, 2011
Number of pages: 22 Posted: 19 Jan 2012 Last Revised: 20 Mar 2012
Victoria J. Haneman
Creighton University - School of Law
Downloads 202 (321,138)

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Mediation, Will, Testamentary Intent, Court-Ordered Mediation, Probate, Will Contest

17.

Incorporation of Outcome-Based Learning Approaches into the Design of (Incentive) Trusts

61 S. D. L. Rev. 404 (2016).
Number of pages: 12 Posted: 27 Jun 2016 Last Revised: 17 Sep 2017
Victoria J. Haneman
Creighton University - School of Law
Downloads 185 (348,298)

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asset protection, wealth management, trusts, incentive trusts, learning outcomes, assessment, beneficiaries

18.

Taxing Dirty Luxuries

56 Case. W. Res. J. Int'l. L. 197 (2024)
Number of pages: 27 Posted: 23 May 2024
Victoria J. Haneman
Creighton University - School of Law
Downloads 163 (389,376)

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luxury, tax, tax policy, private jet, climate change, carbon, environment

19.

120 Hours Until the Consistent Treatment of Simultaneous Death Under the California Probate Code

Nova Law Reveiw, Vol. 34, p. 449, Spring 2010
Number of pages: 24 Posted: 02 Aug 2009 Last Revised: 01 Aug 2011
Victoria J. Haneman
Creighton University - School of Law
Downloads 150 (417,634)

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probate, simultaneous death, california, 120 hour, California Probate Code

20.

The Ethical Exploitation of the Unrepresented Consumer

Missouri Law Review, Vol. 73, No. 707, 2008
Number of pages: 37 Posted: 02 Aug 2009 Last Revised: 17 Jul 2017
Victoria J. Haneman
Creighton University - School of Law
Downloads 149 (419,869)

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unrepresented, statute of limitations, affirmative defense, debt

21.

(Re)Framing Student Loan Debt as a Commons

Law and Contemporary Problems (2021), Forthcoming
Number of pages: 1 Posted: 11 Nov 2020 Last Revised: 25 Feb 2021
Victoria J. Haneman
Creighton University - School of Law
Downloads 122 (492,592)

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student loan debt, student loan, fiscal commons, student loans, student borrowing, intergenerational justice, intergenerational equity, common pool resource, higher education, higher education finance, tragedy of the commons

22.

A Timely Proposal to Eliminate the Student Loan Interest Deduction

Nevada Law Journal, Vol. 14, No. 1, 2014
Number of pages: 28 Posted: 13 Feb 2013 Last Revised: 08 Feb 2014
Victoria J. Haneman
Creighton University - School of Law
Downloads 117 (508,450)

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Tax deduction, section 221, Internal Revenue Code, access to higher education, student loans, debt bubble

23.

Retrenchment, Temporary-Effect Legislation, and the Home Mortgage Interest Deduction

Oklahoma Law Review, Vol. 71, No. 1, 2018
Number of pages: 50 Posted: 14 Aug 2018 Last Revised: 07 Sep 2021
Victoria J. Haneman
Creighton University - School of Law
Downloads 108 (539,909)

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24.

Tax Sheltering Death Care

__ Wis. L. Rev __ (forthcoming 2025)
Number of pages: 51 Posted: 12 Aug 2024
Victoria J. Haneman
Creighton University - School of Law
Downloads 97 (582,574)

Abstract:

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death, funeral, 529, 529 account, funeral poverty, estate planning, wills and trusts, deceased, probate, burial, funeral law, burial law, poverty, affordability, green burial

25.

529 Plans and School Choice

21 Pitt. Tax Rvw. 81 (2024)
Number of pages: 13 Posted: 05 Jun 2023 Last Revised: 26 Mar 2024
Victoria J. Haneman
Creighton University - School of Law
Downloads 93 (598,583)

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school choice, 529, 529 plans, tax, internal revenue code, tax incentives, tax expenditure, education, inequality, equity, equality, primary education, secondary education

26.

Bridging the Justice Gap with a (Purposeful) Restructuring of Small Claims Courts

39 W. New Eng. L. Rev. 457 (2017).
Number of pages: 18 Posted: 16 May 2017 Last Revised: 17 Sep 2017
Victoria J. Haneman
Creighton University - School of Law
Downloads 76 (674,942)
Citation 1

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Access to Justice, Small Claims Court, Social Justice, Self-Representation, pro se

27.

The Estate Tax and De/Valuing Postmortem Publicity Rights 

Tax Notes Federal, Nov. 11, 2024
Number of pages: 4 Posted: 04 Feb 2025
Victoria J. Haneman
Creighton University - School of Law
Downloads 52 (821,094)

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estate tax, postmortem right of publicity, right of publicity, privacy, artificial intelligence, technology, valuation, tax, taxation, deceased, estate, probate, tax return, estate planning, estate plan

28.

The Liminality of Transactional Relationships

Number of pages: 7 Posted: 15 Apr 2025
Victoria J. Haneman
Creighton University - School of Law
Downloads 20 (1,144,973)

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transactional, tax, tax law, taxing, gift, gift tax, gratuitous transfer, shadow gift

29.

Revival Trusts

Posted: 12 Feb 2024
Victoria J. Haneman
Creighton University - School of Law

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cryonics, cryogenics, deceased, estate planning, tax, tax law, taxpayer, tax planning, revival trusts, trust, cryonic suspension trust, frozen

30.

Of Grading Rubrics and Formative Assessment

Lawyering Skills in the Doctrinal Classroom (2020, Carolina Academic Press)
Posted: 10 Nov 2020
Victoria J. Haneman
Creighton University - School of Law

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assessment, formative assessment, rubric, higher education, law school, pedagogy, learning methods, lawyering skills

31.

Making Tax Law

Carolina Academic Press 2014.
Posted: 18 Jun 2020
Victoria J. Haneman
Creighton University - School of Law

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tax, tax treaty, legislation, legislative process, TRA 1986