2004 Law Student Tax Challenge
Semi-finalists
The semi-finalists were:
| Amanda Van and Nathan Gierke | Kevin Morriss and Jason Rednour |
| Thomas Jefferson University San Diego, Calif. |
Chapman University Orange County, Calif. |
| Brian Judkins and Dan McCall | Jason Dutil and James Kinnebrew |
| Georgetown University Washington, D.C. |
George Washington University Washington, D.C. |
| Matthew Jaumann and Kenneth Crotty | Atim Nsunwaaq and Soyun Park |
| Quinnipiac University Hamden, Conn. |
Georgetown University Washington, D.C. |
Winners
The 1st Place Team was Brian Judkins and Dan McCall, of the Georgetown University Law Center. Their winning submission is available for review in Adobe Acrobat format.
The 2nd Place Team was Kevin Morriss and Jason Rednour, of the Chapman University School of Law.
The 3rd Place Team was Atim Nsunwaaq and Soyun Park, of the Georgetown University Law Center.
The Best Written Submission was by the first-place team, Brian Judkins and Dan McCall of the Georgetown University Law Center.
Judges
The Section thanks its members who gave of their time on January 21st to assess the semi-finalist and finalist teams during the oral rounds of the 2004 Law Student Tax Challenge. Please see our list of judges for more details.
Clarification to 2004 Problem
Posted 10/22/04
A question has arisen regarding clarification of the following sentence that appears in the last paragraph of section II of the 2004 LSTC problem. The sentence reads as follows:
"Further, Mega believes that iTunes should continue to administer the SELP to provide an incentive to the senior executives to retain their Mega or iTunes shares."
In general, the Sarbanes-Oxley legislation of 2002 ("SOX") prospectively puts an end to these types of loans to executives of public companies. This legislation was referenced in the sixth paragraph of section II of the problem. For purposes of your analysis, it should be presumed that any prospective administration of the SELP program by either Mega or iTunes would comport fully with SOX. Further, no new loans would be extended to senior executives of either company to comply with SOX, and the existing loans as set forth in the facts of the problem should be presumed to be "grandfathered" by SOX and continue to be bona fide loans. Thus, the administration of the SELP program would be limited to the administration of existing SELP loans.
2004 Results Index
