DR. ROBERT B. COCKRUM

RESEARCH INTERESTS AND ACTIVITIES
 

During the past 12 years in private practice, Dr. Cockrum’s research evidenced by publication did not occur. Most, if not all, research was client directed and confidential in purpose and result.  During this period, Dr. Cockrum did over 30 presentations of self-developed topics at half-day or full day seminars for various state accounting societies in the Midwest.  Most frequent of these topics was “Aggressive Tax Planning – (Year).”

 Dr. Cockrum’s primary research interests are in taxation and business valuation.  These include:

Personal service company delineation between entity and non-entity goodwill and the impact on valuation issues.

 Divorce for financial planning in retirement.

 Cash basis accounting for an S Corporation after Revenue Procedure 2002-28

Prior publications include:

Personnel Administrator, July 1982, pp. 66-72, author R. B. Cockrum (Referred)

Midwest Business Law Association Proceeding, May 1982, “Theoretical and Practical Basis of Value Added Tax in Place of Social Security”, author R. B. Cockrum

Midwest Business Administration Association Proceedings, Chicago, IL 1981, “Employee Cafeteria Plans: Maybe It’s Time”, author R. B. Cockrum

Business Perspective for Northeast Indiana, December 1980, “Accounting Asset: Defrosting P.T.I.”, author R. B. Cockrum