Recent Publications
(Selected articles since 1990 only)

Articles published in Referred Academic Journals

• Johnson, Frank P. and Ralph V. Switzer, Jr., "Evaluating a Valuation Analyst's Methods for Determining the Value of a Closely Held Commercial Business in a Divorce Action", American Journal of Family Law, Vol. 14, No. 3, Fall 2000, pp. 155-163.

• Johnson, Frank P. and Ralph V. Switzer, Jr., "Finding a Safe Harbor in the Divorce Valuation of the Closely Held Commercial Business - An Empirical Study, Part 1", The Valuation Examiner, Journal of the National Association of Certified Valuation Analysts; April/May, 1999, pp. 29-35.

• Switzer, Ralph, Sharla Vega and Sean Von Loh, "Asset Protection Trusts: Evaluating New Opportunities Under 1997 Legislation", Journal of Financial and Strategic Decisions, Vol. 12, No. 1, Spring 1999, pp. 63-67.

• Johnson, Frank P. and Ralph V. Switzer, Jr., "Finding a Safe Harbor in the Divorce Valuation of the Closely Held Commercial Business - An Empirical Study, Part II", The Valuation Examiner, Journal of the National Association of Certified Valuation Analysts; June/July, 1999, pp. 33-38.

• Switzer, R., Elrod, S., "Penalty-Free IRA Withdrawals for Education Costs, and Education IRAs", EXEMPT ORGANIZATION TAX REVIEW, Vol. 21, No. 3, September 1998, pp. 303-305. Cited and selected for reprint.

• Switzer, R., Elrod, S., "Penalty-Free IRA Withdrawals for Education Costs, and Education IRAs", TAX NOTES, PRACTICE AND ACOUNTING NEWS, August 1998, pp. 587-589.

• Switzer, R., Webb, T., "New Roth IRA Provides Tax Planning Opportunities", TAX NOTES, April 1998, pp.76-78.

• Switzer, R., Pollock, D., "Using a QTIP Trust to Extend the Life of an IRA", THE MONTHLY DIGEST OF TAX ARTICLES, Vol. 21, No. 2, Fall, 1996, pp. 51-56. (Rank: Top Tier, This journal selects for reprint the best articles published in other journals.)(*estate tax course)

• Bajtelsmit, V., Menzel, L., Switzer, R., "Measuring the Impact of the Recent Reduction in the Pension Plan Consumption Gap", THE INTERNATIONAL JOURNAL OF BUSINESS DISCIPLINES, Vol. 6, No. 1, Fall, 1996, pp. 94-103. REFEREED, Rank: Middle Tier, Circ. <1000. (** tax course).

• Switzer, R., Belleau, D., "Estate Tax Traps for Real Estate LLPs", TAX MANAGEMENT REAL ESTATE JOURNAL, Vol. 12, No. 5, May 1, 1996, pp. 107-109. REFEREED, Rank: Top Tier, Circ. 2,000 (**tax course).

• Switzer, R., Osterhout, G., Gallagher, T., "Personal Liability of Directors in Not-For-Profit Corporations", NATIONAL PUBLIC ACCOUNTANT, (Journal of the National Society of Public Accountants), Vol. 41, No. 2, February 1996, p. 28-46. REFEREED, Rank: Top Tier #6, Circ. 23,000 (*tax course).

• Switzer, R., "New IRS Guidelines Target College and University UBIT", THE JOURNAL OF COLLEGE AND UNIVERSITY LAW, published by Notre Dame Law Review and the National Association of College and University Attorneys, with Paul Anderson, Cover Article, Vol. 21, No. 3, Winter 1995, pp. 489-516. REFEREED, Rank: Top Tier Law Review, Circ. 4,000 (**tax course).

• Switzer, R., Gutowski, J., "Property Tax Exemption Status of Not-For Profit HealthCare Organizations", JOURNAL OF BUSINESS AND ECONOMIC PERSPECTIVES, Vol. 21, No. 2, Fall 1995, pp. 93-97. REFEREED, Rank: Top Tier, Circ. 2000 (** tax course).

• Switzer, J., Switzer, R., "A Copyright Question: The Use of Audiovisual Works in a Satellite-Delivered MBA Program", TECHNOLOGICAL HORIZONS IN EDUCATION JOURNAL, Vol. 21, No. 10, May 1994, pp. 76-80. REFEREED, Rank: #1, Circ. 145,000 (*** MBA course/Tax Institute)

• Switzer, R. "An Empirical Study of Workers' Compensation Claims Histories and Related Legal Issues", EMPLOYMENT AND LABOR LAW QUARTERLY, (a journal of The Academy of Legal Studies in Business, publisher of American Business Law Journal), March 1994, pp. 5-7. REFEREED, Rank: Top 2 (* law course)

• Switzer, J., Switzer, R., "Technology Transfer in Distance Learning", ACDET AMERICAN COUNCIL FOR DISTANCE EDUCATION AND TRAINING, (journal of The American Council for Distance Education and Training), July 1993, pp. 2-10. REFEREED, Rank: Top Tier (*** MBA course/Tax Institute)

• Switzer, R., Switzer, J., "Strategic Design of an Interactive Video Learning Lab", JOURNAL OF EDUCATIONAL TECHNOLOGY SYSTEMS, Vol. 21, No. 4, Spring 1993, pp. 312 - 320. REFEREED, Rank: Top Tier (*** MBA course/vet. med. course)

• Switzer, Gallagher, "People and Corporations: Who Takes Responsibility?", ILLINOIS BUSINESS REVIEW, (journal of the Bureau of Economic and Business Research, University of Illinois), Winter 1991, Vol. 48, No. 4, pp. 12-15. (* corporate tax course/law course)

Articles published in Refereed Business/Practitioner Publications (Since 1990)

• Ralph V. Switzer, Jr., "Accounting and Financial Resources on the Internet", Attorney-CPA Update, Vol. III, No. 9, November 1999, p.1.

• Switzer, R., Elrod, S., "Penalty-Free IRA Withdrawals for Education Costs, and Education IRAs", TAX NOTES, TAX PRACTICE AND ACCOUNTING NEWS, August 1998, pp. 587-589.

• Switzer, R., "The Proposed Ruling Would Constitute a Discriminatory Practice", THE ATTORNEY - CPA, Vol. XXXII, No. 5, Winter 1997, pp. 1, 12. Rank: Top Tier. The publication of the American Association of Attorney - Certified Public Accountants. COVER ARTICLE. (with Phil Brent)(** graduate courses)

• Switzer, R., Pollock, D., "Using a QTIP Trust to Extend the Life of an IRA", THE MONTHLY DIGEST OF TAX ARTICLES, Vol. 21, No. 2, Fall, 1996, pp. 51-56. (Not reported previously in 1996) Rank: Top Tier, This journal selects for reprint the best articles published in other journals. (* estate tax course).

• Switzer, R., Bradac, M., "The Tax Issues of Investing in a Vacation Home", JOURNAL OF TAXATION OF INVESTMENTS, Vol. 14, No. 1, Autumn 1996, pp. 20-23. REFEREED, Rank: Top Tier, Circ. 3,500 (*estate tax course).

• Switzer, R., Pollock, D., "IRA Estate Planning Strategy Uses QTIP Trusts", TAXATION FOR ACCOUNTANTS, Vol. 56, No. 4, April 1996, pp. 204-208. REFEREED, Rank: Top Tier #5, Circ. 10,000 (*estate tax course).

• Switzer, R., Quiring, D., "Get Out Your Crystal Ball! Do Practitioners Have a Duty to Predict Retroactive Tax Legislation?", NATIONAL PUBLIC ACCOUNTANT, (Journal of the National Society of Public Accountants), Vol. 41, No. 4, April 1996, pp. 28-32, 40-43. REFEREED, Rank: Top Tier #6, Circ. 23,000 (*tax course).

• Switzer, R., Osterhout, G., Gallagher, T., "Personal Liability of Directors in Not-For-Profit Corporations", NATIONAL PUBLIC ACCOUNTANT, (Journal of the National Society of Public Accountants), Vol. 41, No. 2, February 1996, p. 28-46. REFEREED, Rank: Top Tier #6, Circ. 23,000 (*tax course).

• Switzer, R., Pollock, D., "Using a QTIP Trust To Extend The Life of an IRA", TAX NOTES, TAX ANALYSTS, Vol. 69, No. 13, December 25, 1995, pp. 1655-1659. REFEREED, Rank: Top Tier, Circ. 4000 (*estate tax course).

• Switzer, R., Holloway, K., "A Loan To Children Can Be the Best Savings Investment", JOURNAL OF TAXATION OF INVESTMENTS, Cover Article, Vol. 13, No. 1, Autumn 1995, pp. 43-48. REFEREED, Rank: Middle Tier, Circ. 3,500 (* estate tax course).

• Switzer, R., Gutowski, J., "Recent State Supreme Court Rulings Favor Property Tax Exemptions for Not-for-Profit Health Care Entities", TAX MANAGEMENT REAL ESTATE JOURNAL, Cover Article, Vol. 11, No. 4, April 1995, pp. 71-73. REFEREED, Rank: Middle Tier, Circ. 2,000 (** tax course).

• Switzer, R., Holloway, K., "Lending or Renting to Offspring May Benefit Taxpayers", TAXATION FOR ACCOUNTANTS, Cover Article, Vol. 54, No. 6, June 1995, pp. 355-358. REFEREED, Rank: Top Tier #5, Circ. 10,000 (*estate tax course).

• Switzer, R., Stein, T., "A Home Office Deduction Primer", THE PRACTICAL LAWYER, (a journal of The American Bar Association), Cover Article, Vol. 40, No. 7, October 1994, pp. 27-32. REFEREED, Rank: Top Tier, Circ. 15,000 (* income tax course).

• Whittington, J., Switzer, R., "The Irrevocable Life Insurance Trust", JOURNAL OF TAXATION OF INVESTMENTS, Cover Article, Vol. 12, No. 1, Autumn 1994, pp. 3-33. REFEREED, Rank: Middle Tier, Circ. 3,500 (* estate tax course).

• Switzer, R., Menzel, L., "Favorable Tax Treatment For Spousal Property", ESTATES, GIFTS, AND TRUSTS JOURNAL, (a journal of Tax Management Inc., Wash. D.C.), Cover Article, Vol. 19, No. 4, July 1994, pp. 130-135. REFEREED, Rank: Top Tier #10, Circ. 20,000 (* estate tax course).

• Switzer, R., Chestnut, D., "The Evolution of the Estate Freeze", NATIONAL PUBLIC ACCOUNTANT, Cover Article, Estate Planning Edition, (journal of The National Society of Public Accountants), Vol. 39, No. 1, January 1994, pp. 20-42. REFEREED, Rank: Top Tier #6, Circ. 23,000 (* estate tax course)

• Switzer, R., Jones, E., "Benefits of a Continuation Provision in a Partnership Agreement for Estate Tax Purposes", THE NATIONAL PUBLIC ACCOUNTANT, (journal of The National Society of Public Accountants), Vol. 37, No. 12, December 1992, pp. 30-37. REFEREED, Rank: Top Tier - #19, Circ. 23,000 (* estate tax course)

• Switzer, R., McGraw, A., "Oil and Gas Working Interests and The Self-Employment Tax", THE PRACTICAL ACCOUNTANT, Vol. 25, No. 3, March 1992, pp. 57-58. REFEREED, Rank: Top Tier - #18, Circ. 40,000 (* income tax course)

• Switzer, Mitteldorf, Larson, "Special Use Valuation in Estates With Declining Land Values - Qualified Heir and Material Participation", COLORADO LAWYER, (journal of The Colorado Bar Association), Vol. 20, No. 12, December 1991, pp. 2513-2515. REFEREED, Rank: Top Tier, Circ. 12,000 (* estate tax course)

Awarded Best Article, Estate and Trust Forum, 1991-1992, Colorado Bar Association, Probate and Trust Law Section.

• Switzer, Mitteldorf, Larson, "Special Use Valuation in Estates With Declining Land Values - Participation and Qualified Use", COLORADO LAWYER, 20th Anniversary Issue, (journal of The Colorado Bar Association), Vol. 20, No. 11, November 1991, pp. 2267-2271. REFEREED, Rank: Top Tier, Circ. 12,000 (* estate tax course)

• Awarded Best Article, Estate and Trust Forum, 1991-1992, Colorado Bar Association, Probate and Trust Law Section. Switzer, "Remedies to Cure Workers' Comp Ailments", Interview and article with editor, Switzer quoted as expert researcher in Workers' Compensation, RISK MANAGEMENT, (journal of The Risk and Insurance Management Society), May 1991, p.10. REFEREED, Rank: Top 3, Circ. 25,000 (* law course)

• Switzer, Larson, Mitteldorf "Recent Rulings, Regs and Cases Affect Alternative Valuation", TAXES, THE TAX MAGAZINE, Vol. 68, No. 8, August 1990, pp. 607-614., Rank: Top 4, Circ. 25,000 (* estate tax course)

Articles published in Non-Referred Publications - Trade, Practitioner, Academic

• Switzer, R., Vanacore, J., "Department of Accounting Resources & Links" an internet reference library of linked websites for student and faculty research. Switzer, R., Vanacore, J., "Department of Finance & Real Estate Resources & Links" an internet reference library of linked websites for student and faculty research.

Working Paper Series - College of Business, Fall 1994

• Bajtelsmit, Switzer, Menzel, FUTURE CHANGES IN PENSION TAX PREFERENCES: THE IMPACT ON CORPORATE DECISION-MAKING, 1994, 16 pp. (**estate tax course)

• Switzer, R., Switzer, J., LEGAL RAMIFICATIONS OF RETRANSMISSION OF COPYRIGHTED WORKS IN EDUCATION, 1994, 13 pp. (*** MBA course/Tax Institute)

• Switzer, R., Switzer, T., CRISIS IN MEDICAL MALPRACTICE: A PUBLIC/PRIVATE SECTOR SOLUTION, 1994, 23 pp.(** law course)

• Switzer, Gutowski, RECENT STATE SUPREME COURT RULINGS FAVOR PROPERTY TAX EXEMPTIONS FOR NOT-FOR-PROFIT HEALTHCARE ENTITIES, 1994, 6 pp. (** tax course)

• Switzer, Fox, MORE "COMFORT" IN THE ASCERTAINABLE STANDARD EXCEPTION FOR POWERS OF APPOINTMENT, 1994, 11 pp. (* estate tax course)

Working Paper Series - College of Business, Spring 1994

• Switzer, Renaud, OIL AND GAS WORKING INTERESTS AND THE SELF-EMPLOYMENT TAX: TAX COURT CONFLICT RESOLVED, 1994, 31 pp. (* income tax course)

• Switzer, Menzel, FAVORABLE TAX TREATMENT FOR SPOUSAL PROPERTY, 1994, 10 pp.(* estate tax course)

• Switzer, Stein, SUPREME COURT TRUMPS SOLIMAN CASE IN 1993, 1994, 10 pp.(* income tax course)

• Switzer, Gallagher, REDUCTIONS TO SOCIAL SECURITY RETIREMENT BENEFITS DUE TO PRIVATE PENSIONS, 1994, 30 pp. (** estate tax course)

• Switzer, Holloway, A GOOD TIME FOR LOW-INTEREST LOANS TO FAMILY, 1994, 13 pp.(* estate tax course)

• Switzer, Baird, S CORPORATIONS: REASONABLE COMPENSATION?, 1994, 17 pp.(* corporate tax course)

Working Paper Series - College of Business, 1993

• Switzer, R., Switzer, J., STRATEGIC DESIGN OF AN INTERACTIVE VIDEO LEARNING LAB, 1993, 11 pp. (*** MBA course/vet. med. course)

• Switzer, J., Switzer, R., TECHNOLOGY TRANSFER IN DISTANCE LEARNING, 1993, 22 pp.(** MBA course)

• Switzer, "Small Claims Court Grows Up in 1991", FORT COLLINS BUSINESS WORLD, May 1991, p. 37. (* law course)

Working Papger Series - College of Business, 1991

• Switzer, Jones, BENEFITS OF A CONTINUATION PROVISION IN A PARTNERSHIP AGREEMENT FOR ESTATE TAX PURPOSES, 1991, 12 pp. (* estate tax course)

• Switzer, Osterhout, WHICH DIRECTORS OF NOT-FOR-PROFIT CORPORATION MAY BE PERSONALLY LIABLE FOR UNPAID EMPLOYMENT TAXES: AN EMPIRICAL STUDY, 1991, 25 pp. (* tax planning course)

• Switzer, Larson, and Mitteldorf, TAX SAVINGS WITH SPECIAL USE VALUATION IN ESTATES WITH DECLINING LAND VALUES: "PARTICIPATION" AND "QUALIFIED USE", 1991, 15 pp. (* estate tax course)

• Switzer, Larson, and Mitteldorf, TAX SAVINGS WITH SPECIAL USE VALUATION IN ESTATES WITH DECLINING LAND VALUES: "QUALIFIED HEIR" AND "MATERIAL PARTICIPATION", 1991, 8 pp. (* estate tax course)

• Switzer, Larson, and Mitteldorf, RECENT RULINGS, REGS AND CASES AFFECT ALTERNATIVE VALUATION, 1991, 8 pp. (* law course)

• Switzer, AN EMPIRICAL STUDY OF WORKERS' COMPENSATION CLAIMS HISTORIES AND RELATED LEGAL ISSUES, 1991, 8 pp. (* law course)

• Switzer, SMALL CLAIMS COURT "GROWS UP" IN 1991, 1991, 3 pp. (* law course)

• Switzer, McGraw, A SURVEY OF REPORTING METHODS FOR OIL AND GAS WORKING INTERESTS AND THE SELF EMPLOYMENT TAX, 1991, 7 pp. (* income tax course)
  Switzer, Gallagher, PEOPLE AND CORPORATIONS: WHO TAKES RESPONSIBILITY? 1991, 14 pp. (* corporate tax course/law course)

• Switzer, "Small Claims Court Grows Up in 1991", FORT COLLINS BUSINESS WORLD, May 1991, p. 37. (* law course)

Proceedings (Since 1989)

• Switzer, J., Switzer, R., "Technology Transfer in Distance Learning", PROCEEDINGS, INTERNATIONAL CONFERENCE ON TECHNOLOGY MANAGEMENT, April 1993, pp. 726-744. (*** MBA course/Tax Institute)

• Switzer, Faron, "Strategic Design of an Interactive Video Learning Lab", PROCEEDINGS, MOUNTAINS PLAINS MANAGEMENT CONFERENCE, October 1991. (*** MBA course/vet. med. course)

• Switzer, "Legal Ramifications of Accident Histories Used in Pre-employment Screening", PROCEEDINGS, PACIFIC SOUTHWEST BUSINESS LAW ASSOCIATION, February 1989, 6 pp. (* law course)