William A. Drennan's Publications | School of Law | SIU

Southern Illinois University



William A. Drennan's Publications


Estate Planning for the Corporate Executive. Tax Management Portfolio, No. 808-3d. Washington, D.C.: Bureau of National Affairs, 2009. (with Michael Goldstein and Chris Erblich).

Estate Planning for the Corporate Executive. Tax Management Portfolio, No. 808-2d. Washington, D.C.: Bureau of National Affairs, 2001. (with Michael Goldstein and Chris Erblich).

Taxation and Funding of Nonqualified Deferred Compensation: A Complete Guide to Design and Implementation. Chicago: Real Property, Probate and Trust Law Section, American Bar Association, 1998. 329 p. (with Michael Goldstein and Michael Swirnoff).


"Deferring Compensation with Heavenly Help," in Life Insurance Answer Book for Qualified Plans and Estate Planning (Aspen Publishers, 2002) (with Michael Goldstein and Chris Erblich).

"The Dynamic Duo: Combining Split-Dollar and Deferred Compensation Plans," in Life Insurance Answer Book for Qualified Plans and Estate Planning (Aspen Publishers, 2002) (with Michael Goldstein).


"Conspicuous Philanthropy: Reconciling Contract and Tax Law." American University Law Review (2017) [IN PRESS].

"Charitable Naming Rights Transactions: Gifts or Contracts?"  2016 Michigan State Law Review 1267-1355 (2016).

"Contracts of Confusion: Charitable Pledges." 120 Penn State Law Review 477-535 (2015).

"Promoting Health with Sports: When Should Nonprofits Qualify for Tax Benefits?" 68 Southern Methodist University Law Review 469-504 (2015).

"Should Organizations Promoting Dangerous Sports Enjoy Maximum Tax Benefits?" 51 San Diego Law Review 509-552 (2014).

"Taxing Commercial Sponsorships of College Athletics: A Balanced Proposal." 73 Ohio State Law Journal 1353-1388 (2012).

"Where Generosity and Pride Abide: Charitable Naming Rights." 80 University of Cincinnati Law Review 53-111 (2011).

"Surnamed Charitable Trusts: Immortality at Taxpayer Expense." 61 Alabama Law Review 225-272 (2010).

"Strict Liability and Tax Penalties." 62 Oklahoma Law Review1-54 (2009).

"The Pirates Will Party On! The Nonqualified Deferred Compensation Rules Will Not Prevent CEOs from Acting Like Plundering Pirates and Should Be Scuttled." 33 Vermont Law Review 1-41 (2009).

"Einstein’s Theory of Taxation Explains the Nonqualified Deferred Compensation Rules!" 40 University of Toledo Law Review 53-103 (2008).

"The Patent Office is Promoting Shocking New Tax Loopholes—Should the Empire Strike Back?" 60 Oklahoma Law Review491-546 (2007).

"Non-Qualified Deferred Compensation After Section 409A: How to Comply?" 34 Estate Planning 3-17 (November 2007) (with Michael Goldstein and Michael Hussey).

"The Patented Loophole: How Should Congress Respond to this Judicial Invention?" 59 Florida Law Review 229-331 (2007).

"Enron-Inspired Nonqualified Deferred Compensation Rules: 'If You Don’t Know Where You’re Going, You Might Not Get There.'" 73 Tennessee Law Review 415-511 (2006).

"Wills, Trusts, Schadenfreude, and the Wild, Wacky Right of Publicity: Exploring the Enforceability of Dead-Hand Restrictions." 58 Arkansas Law Review 43–157 (2005).

"Changing Invention Economics by Encouraging Corporate Inventors to Sell Patents." 58 University of Miami Law Review1045–1160 (2004).

"Charitable Donations of Intellectual Property: The Case for a Fair Market Value Tax Deduction." 2004 Utah Law Review1045–1153.

"A Method of Analysis for the Unlikely Asked to Perform the Amazing: Determining ‘Patentability’ Under IRC § 1235 Without a Patent Application." 22 Virginia Tax Review 443–554 (2003).

"It Does Not Compute: Copyright Restriction on Tax Deduction for Developer’s Donation of Software." 5 Florida Tax Review547–621 (2002).

"Use of Life Insurance in Nonqualified Deferred Compensation Planning." 29 Estate Planning 3–15 (2002) (with Michael Goldstein and Michael Hussey)

"Split-Dollar and IRS Notice 2001-10: Guidance to Limbo." 26Estates, Gifts and Trusts (BNA) 159–171 (July–August 2001) (with Michael Goldstein).

"The Expanding Top Hat: Greater Opportunities with NQDC." 55 Journal of Financial Service Professionals 51–66 (July 2001) (with Michael Goldstein).

"Converting Stock Options to Other Employee Benefits." 54Journal of Financial Service Professionals 34–52 (March 2000) (with Michael Goldstein).