Mary B. Bader CPA, JD, LLM
Professor of Accounting
E-mail: bader@mnstate.edu
Office: CB 204D
Phone: (218) 477-4069
Education
- LL.M., 1991, William Mitchell College of Law
- J.D., 1984, Marquette University Law School
- B.S.B.A. (Acct), 1978, University of North Dakota
Professional Certification
- CPA
Courses Taught Spring 2004-Fall 2009
| 1. | Acct 306 | Contracts and Business Entities |
| 2. | Acct 340 | Introduction to Taxation |
| 3. | Acct 441 | Individual Income Tax |
| 4. | Acct 443 | Corporate/Partnership Tax |
Intellectual Contributions in the previous five years (January 2004 through September 2009).
Peer-reviewed journals:
| 1. | Bader, M.B. & Schroeder, S. The domestic production activities deduction: Unintended state tax for cooperatives? Cooperative Accountant, 2009, Vol. LXII, Number 1, 20-30. (CP) |
| 2. | Bader, M.B. & Schroeder, S. Gold Kist and the tax benefit rule reconsidered, Cooperative Accountant, 2008, Vol. LXI, Number 1, 15-24. (CP) |
| 3. | Bader, M.B. & Schroeder, S. CRP and SECA: IRS position creates planning opportunities and pitfalls for landowners. Tax Pro Quarterly, Summer 2007, 33-38 (CP) |
| 4. | Bader, M.B. & Schroeder, S. Casualty losses in a passive activity: An exception to the passive loss rules. Today's CPA, May/June 2007, 32-34 (CP) |
| 5. | Bader, M.B. & Schroeder, S. TIPRA and the Roth IRA: new planning opportunity for high-income taxpayers, The CPA Journal, May 2007, 49-50 (CP) |
| 6. | Bader, M.B. & Schroeder, S. Alternative minimum tax technical correction: What tax professionals need to know. Taxpro Monthly, February 2005, 7-10, 2005 (CP) |
| 7. | Bader, M.B. Clergy housing allowances: IRS loses battle, wins war. Tax Adviser, February 2005, 82-85, 2005 (CP) |
| 8. | Bader, M.B. & Schroeder, S. Minimum tax credits for cooperatives: Is allocation required? Cooperative Accountant, Winter 2004, 64-70 (CP) |
Continuing Education
| Year | Title of CPE | Sponsor | Dates Attended |
Number Of hours |
| 2009 | 2009 NDAJ Spring Seminar Management Conference IRS/Practitioner Liaison Meeting Ethical Issues Impaired Clients Addiction/Mental Health Clients Basics of Elder Law |
NDAJ NDSCPAs IRS/NDSA MN State Bar Assn MN State Bar Assn MN State Bar Assn |
5/7 & 5/8 5/18 & 5/19 5/21 6/17 6/17 6/18 |
10.5 16 4 3 2 5 |
| 2008 | Religious Diversity in MN Tax Practice in Light of New Tax Preparer Penalties Real Estate Exchanges IRS/Practitioner Liaison Meeting |
MN State Bar Assn ND CPA Society
MN State Bar Assn IRS/NDSA |
1/11/08 1/31/08
5/8/08 5/15/08 |
2 3
6.5 4.0 |
| 2007 | Management Conference IRS Practitioner Liaison Mtg Exposing the Underside of Choice of Entity CPA Convention Basics of Family Law Non-Profit Law Fundamentals of Probate The Best Federal Tax Update |
ND CPA Society IRS
MN State Bar Assn ND CPA Society MN State Bar Assn MN State Bar Assn MN State Bar Assn ND CPA Society |
5/21 & 5/22 5/24
8/16 9/24 & 9/25 10/25/07 11/1/07 11/8/07 12/27/07 |
16 4
6 16 6.75 6.75 6.5 8 |
| 2006 | Management Conference IRS Practitioner Liaison Mtg Internet Legal Research Trademark Law Business Attorney's Ethics Update CPA Convention Surgent McCoy's Tax Camp |
ND CPA Society IRS MN State Bar Assn MN State Bar Assn
MN State Bar Assn ND CPA Society ND CPA Society |
5/22 & 5/23 5/25 6/2 6/9
6/15 9/18 & 9/19 12/12 |
16 4 6 6
3 16 8 |
| 2005 | MCAE Annual Meeting Basics of Wills & Trusts Estate Planning ND Practitioner Liaison Midwest Employ Institute Probate & Trust Conference Federal Tax Update |
MCAE MN State Bar Assn MN State Bar Assn IRS MN State Bar Assn MN State Bar Assn ND CPA Society |
4/15 5/18 5/19 5/26 6/2 & 6/3 6/9 & 6/10 12/12 |
5 6 6 4 13 11 8 |
| 2004 | Attys Rep Multiple Clients Best Pract Gender Equity New Item Review (Tax) Federal Tax Update |
MN State Bar Assn MN State Bar Assn AICPA NDSCPAs |
6/10 6/10 12/5 & 12/6 12/14 |
3 2 16 8 |
| Total | 275 |
Service and Outreach Activities.
Community Service/Outreach:
| 1. | Serving on ND Young Professional's Task Force (2006-Present) |
Professional Organizations Activities (include all memberships):
| 1. | American Institute of CPAs – general member & tax section member |
| 2. | American Bar Association – general member & tax section member |
| 3. | State Bar Associations of Minnesota, North Dakota & Wisconsin - member |
| 4. | North Dakota Society of CPAs – general member, tax committee member, Young Professionals Task Force 2006-Present |
| 5. | NDSCPA Board (2006-2010) |
| 6. | NDCPA Convention Planning Committee (2007) |
Consulting
| 1. | Limited practice of law |
| 2. | Limited tax practice beginning in 2004 |
| 3. | Reviewed thousands of tax Multiple Choice Examination Questions for AICPA in December 2004 |
University/School Service:
| 1. | Accounting Scholarship Coordinator (2005-2007) (2008-Present) |
| 2. | Member, Promotion, Retention, Tenure Committee (2005-present) |
| 3. | Member, School of Business Curriculum Committee (2002-2004) (2008-Present) |
| 4. | Served as chair of three accounting search committees (2002-2005) |
Honors and Recognitions:
| 1. | 2003-2004 Outstanding Academic Advisor Award, Minnesota State University Moorhead |