Dr. Brinker Publishes Article in The Tax Adviser

By Caitlin Burns | April 30, 2019

Dr. Thomas Brinker, professor of Accounting and executive director of the MBA program, published “Has the TCJA changed the definition of a dependent for children with special needs?” in The Tax Adviser on April 18.

In the article, Dr. Brinker explains how special needs children are affected by the new tax law; how the 2017 law shift suspended personal exemption deductions through 2025; and how the rules that revolve around a disabled child’s collection of Special Security Income (SSI) have changed.

Dr. Brinker has published articles in several journals, including The Tax Adviser, The Journal of Accountancy, The Journal of International Taxation, The Journal of Financial Services Professionals, The Journal of Practical Estate Planning, and The CPA Journal. At Arcadia, Dr. Brinker lectures on financial accounting and individual taxes.