University of Southern California

Jack Barcal
Associate Professor of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

Phone: 
213-740-4874
Education: 
JD, Stanford University; BS, DePaul University

Overview

Jack Barcal is an expert in taxation, estate planning, probate, trusts, estates and wills, and tax law. He has published in The Journal of Taxation and Estate Planning among other journals. Professor Barcal is a past recipient of the Teaching Excellence Award at the Leventhal School of Accounting. He has served as chairman of Death & Gift Tax Section and the Inheritance Tax Committee of the Los Angeles County Bar Association, and has consulted for a variety of entities, families and individuals, including acting as special tax, estate & trust counsel for a trustee of a multi-billion dollar trust/estate.

Research

A New Type of Estate Tax Freeze Vehicle: the S Corporation 1987
Allocation of Residential Real Estate in a Three Trust Estate Plan 1983
'IRS', 'ACTIVE' Trade or Business Requirement for Estate Tax Deferral: An Analysis 1981
Treatment of Leasehold Improvements Between Related Corporation and Stockholder 1980
Dividing Residence Between A and B Trusts Adds to Flexibility and Presents Tax Benefits 1980
Preparation of the Federal Estate Tax Return (Form706) and Federal Gift Tax (Form 709) 1978
Drafting Wills With A & B Trusts After the 1974 Law 1974
Optional Basis Adjustment in Formation or Dissolution of a Partnership 1973
Liquidation of a Partnership Interest - Tax Aspects 1972
Partnership Tax Elections 1971
Willis on Partnership Taxation 1971