Brinker TomThomas M. Brinker, Jr.

Professor of Accounting

Thomas M. Brinker, Jr., LLM, CPA, CFE, ChFC, PFS, AEP holds master’s degrees in taxation (MST) and accounting (MSA) from Widener University, a juris doctorate in international law from Columbia Pacific University, and an LLM in international taxation from Regent University School of Law. He has published articles in numerous journals, including The Journal of International TaxationThe Tax AdviserThe CPA Journal, and The Journal of Financial Service Professionals. Brinker gives numerous presentations throughout the year on tax planning and compliance. His interests include financial accounting, tax planning and compliance for individuals and businesses.

Recent Publications

  • “Home Equity Loans and Retirement Plan Distributions: Financing Opportunity or Trap in Financing the Medical Expense Deduction for Families with Special Needs Children” Exceptional  Parent (November 2011), pp. 8-11.
  • “Financing Nuances Regarding the Medical Expense Deduction for Families with Special Needs Children,”  Journal of Financial Service Professionals (September, 2011), pp.16-18.
  • “Examining the Medical Expense Deduction for Families with Special Needs Children,”Journal of Financial Service Professionals (May, 2011), pp.10-13.
  • “The Self-Rental Dilemma: Is Net Rental Income or Loss Active or Passive for Planning?” Journal of Financial Services  Professionals (September, 2010), pp.15-18.
  • “Revisiting Tax Benefits for Parents of Children with Special Needs,” With W. Richard Sherman, Esq. and James F. Ivers, Esq. Exceptional Parent (Three Part Series – August, September, and October 2010 issues).   
  • “Planning to Sell Your Principal Residence? Reviewing the Basics and Some Recent Changes,” Journal of Financial Services Professionals (January, 2010), pp. 9-12.
  • “Choosing the Optimal Initial Income Tax Year End for Estates: Comparing the Calendar and Fiscal Year Option.”  With Christopher M. Harvey, Esq., Journal of Financial Services Professionals (September, 2009), pp.10-11.
  • “The Disallowance of Double Deductions…Are Tax Deduction Options Available?” With Christopher Harvey, Esq., Journal of Financial Services Professionals (May, 2009), pp. 9-11.
  • “A Whirlwind of Tax Change: Is Tax Stability In our Future”?  Journal of Financial Service Professionals (September, 2008) pp. 19-21.
  • “Understanding Contribution Limits in Retirement Plans” With W. Richard Sherman, Esq., Journal of Personal Finance (2008 -Volume 6, Issue 2 & 3), pp. 49-61. 
  • Co-Editor of the textbook Fundamentals of Income Taxation (January, 2010), Ninth Edition with James  F. Ivers, III and Tenth Edition with Christopher P. Woehrle (July, 2011).  Published by The American College in Bryn Mawr, PA.
  • Brinker, T.M. (2008). "The Reappearance of a Familiar Tax Savings Opportunity: Combining Section 179, Bonus Depreciation, and Regular Depreciation under the Economic Stimulus Act of 2008." Journal of Financial Service Professionals, pp. 51-55.
  • Brinker, T.M. (2008). Is an AMT Resolution on the Horizon?...Or Will AMT Continue To Mean ‘Add More Tax’? Journal of Financial Services Professionals (May 2008). pp. 13-15.
  • Brinker, T.M. & Dalson, A. (2008). "Obtaining Economic Citizenship in the Caribbean: Can Home be Bought?" Journal of Practical Estate Planning(April/May 2008), pp. 21-24.
  • Brinker, T.M. & Sherman, W.R. (2008). "Identifying Some Key Tax Benefits for Parents of Children with Special Needs." ElderLaw Report(March 2008), pp. 1-5.
  • Brinker, T.M. & Sherman, W.R. (2008). "Using Tax Conduits in Financial and Estate Planning: An Integrative Asset Protection Approach with Family Limited Partnerships and Offshore Trusts." Journal of Practical Estate Planning (December/January 2008), pp. 51-63.
  • Brinker, T.M. & Sherman, W.R. (2007). "You Can't Take It With You: The Required Minimum Distribution Rules." Journal of Financial Services Professionals (September, 2007) pp. 10-14.
  • Brinker, T.M. (2007). "New Ruling Expands Definition of 'North American Area for Attendance at Foreign Conventions.'" The Tax Adviser (August, 2007), p.441.
  • Marrero, J., & Brinker, T.M. (January, 2007). "Are Accounting Standards Uniform? Recognizing Cultural Differences Underlying Global Accounting Standards." Journal of Financial Services Professionals, pp.16-18.

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