Lori A. McMillan Publications, Presentations, and Other Activity

Articles in Law Reviews and Other Scholarly Journals

"The Business Judgment Rule as an Immunity Doctrine," 4 William & Mary Business Law Review 521 (2013).

"Honest Services Update: Directors' Liability Concerns after Skilling and Black," 18 Texas Wesleyan Law Review 149 (2011). [127 KB PDF]

"The Concept of Income as Related to the Non-charitable Nonprofit Subsector in Canada," 16 Law and Business Review of the Americas 457 (2010). [2.1 MB PDF]

"A Tax Policy Discussion of Nonprofit Taxation in Canada," presented at the GLSA Osgoode Hall Law School Conference, Law's Future: Progress and Change, Toronto, May 5, 2005.

"Canadian Tax Treaty Rules for Taxing Income from Services," co-written with Stephen Ruby and Gary Webb, presented at International Fiscal Association Special Seminar on Canadian Tax Treaties: Policy and Practice, May 16, 2000.

"Income Tax Aspects of Shareholders' Agreements: A Tax Perspective For Non-Tax Lawyers," co-written and presented with Alan M. Schwartz, at "The Latest Word on Shareholder Agreements," sponsored by the The Law Society of Upper Canada, Department of Continuing Education, November 12, 1999.

Chapters in Books

"Noncharitable Nonprofit Organizations in Canada: An Empirical Examination" in The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later (Kim Brooks, editor) (Carswell, 2013).
» See publisher's website for description and ordering information.

"Banking, Commercial & Contract Law" (chapter 2), Kansas Annual Survey (Kansas Bar Association, annually, 2012-2013) (2012 co-authored with Amy D. Westbrook; 2013 co-authored with Amy Deen Westbrook and Andrea Boyack).

Other Publications

"Transferee Shareholders and The Long Arm of the IRS," 141 Tax Notes 223 (October 14, 2013).

"Potential Treaty Issues Arise in the 'Trade or Business' Landscape," 140:7 Tax Notes 721 (August 12, 2013).

"A 'Trade or Business' Shot Across the Bow: Potential Tax Treaty Issues in Sun Capital," 71:7 Tax Notes International 645 (August 12, 2013).

"Recent Developments in US Nonprofit Taxation: The Pension Protection Act Takes Effect," 81:6 Journal of the Kansas Bar Association 20 (June 2012).

Presentations

Presenter, "Noncharitable Nonprofit Organizations in Canada: An Empirical Examination" Washburn University School of Law, Tax Law Colloquium, Topeka, Kansas, April 26, 2013.

"Noncharitable Nonprofit Organizations in Canada: An Empirical Examination," Tulane Tax Roundtable, Tulane University Law School, New Orleans, Louisiana, February 22, 2013.

Discussant, "Two Households Both Alike in Dignity: Family as Status and Family as Contract in the Tax Code," Tulane Tax Roundtable, Tulane University Law School, New Orleans, Louisiana, February 22, 2013.

Panelist and Presenter, "The Non-charitable Non-profit Subsector in Canada: An Empirical Examination," The Carter Commission 50 Years Later: Time for Reflection and Reform, Dalhousie University, Schulich School of Law, Halifax, Nova Scotia, Canada, September 29, 2012.

"An Empirical Examination of the Noncharitable Nonprofit Subsector in Canada," Washburn University School of Law Tax Colloquium, Topeka, Kansas, April 20, 2012.

"The Business Judgment Rule as an Immunity Doctrine," Washburn University School of Law Faculty, Topeka, Kansas, April 11, 2012.

"Honest Services Update: Directors' Liability Concerns after Skilling and Black," Northern Kentucky University, Chase School of Law, October 14, 2011.

"Honest Services Update: Director's Liability After Skilling," Recent Developments in the Law CLE, Washburn University School of Law, Topeka, Kansas, June 23, 2011.

"Honest Services Update: Directors Liability after Skilling and Black," Osgoode Hall Law School GLSA conference, Toronto, Canada, May 9-10, 2011.

"Canadian Noncharitable Nonprofit Taxation and Public Benefit Theory," Washburn University School of Law Tax Colloquium, Topeka, Kansas, April 15, 2011.

"Duties and Role of Directors of Nonprofit Organizations." Presentation to the Board of Directors for University Child Development, Inc., Topeka, Kansas, November 23, 2010.

Speaker, "Developments in Nonprofit Taxation", 41st Annual Kansas Public Accountant's Tax Conference, Topeka, Kansas, October 22, 2010.

Panelist, "Toward A Public Benefit Theory in Canadian Nonprofit Taxation," Beyond Law: At the Edges of Law's Ambit, Osgoode Hall Law School, Graduate Law Students’ Association Conference, Toronto, Ontario, Canada, May 20, 2010.

"Nonprofit Taxation and Tax Policy: Toward a Public Benefit Theory," Tax Law colloquium, Washburn University School of Law, Topeka, Kansas, April 23, 2010.

"The Concept of Income as Related to the Noncharitable Nonprofit Subsector in Canada," Faculty Workshop, University of Kansas School of Law, Lawrence, Kansas, April 20, 2010.

Presenter "Kansas State Tax Exemptions Related to Local School Funding," Kansas League of Women Voters, Topeka, Kansas, February 2, 2010.

Commentator, "The Impact of Globalization on the Taxation of International Investments" at "Globalization and the Impact of Tax on International Investments - A Symposium in Honour of the Late Alex Easson," Queen's University Law School in Kingston, Ontario, Canada, February 29, 2008.

"The Canadian Taxation of Noncharitable Nonprofits, and the IKEA Connection," Stetson University College of Law Faculty Speaker Series, Gulfport, Florida, January 18, 2008.

Professional Service

Testified, Kansas House Committee on Taxation in favour of HB 2614 (addressing various issues with the Kansas Court of Tax Appeals and income tax appeals), February 19, 2014.

Testimony, Kansas House Tax Committee on HR 2549 (regarding the elimination of certain sales tax exemptions), February 11, 2010. (75 KB PDF)