Eric D. Chason
Professor of Law and Director, William and Mary Tax Conference
Office phone: (757) 221-3856
Office location: Room 290
Areas of Specialization
Employee Benefits Law; Tax Law generally; Tax Law--Income Tax; Trusts and Estates Law
Representative Professional Activities and Achievements
Joined the faculty in 2004 and is a Phi Beta Kappa graduate of Duke. He earned his J.D. at the University of Virginia, where he was a Notes Editor on the Virginia Law Review and recipient of the John M. Olin Student Fellowship in Law and Economics and the Edwin S. Cohen Tax Prize which is awarded to the most outstanding student in taxation in each graduating class. Before coming to William and Mary, he was a partner at Ivins, Phillips & Barker, one of the leading tax firms in Washington, D.C., where he practiced in the areas of federal taxation, employee benefits, and estate planning. Professor Chason focuses his research on cryptocurrencies, taxation, finance, and employee benefits.
- Cryptocurrency Hard Forks and Revenue Ruling 2019-24, 39 Va. Tax Rev. 227 (2019). SSRN.
- A Tax on the Clones: The Strange Case of Bitcoin Cash, 39 Va. Tax Rev. 1 (2019). SSRN.
- How Bitcoin Functions Like Property Law, 49 Seton Hall L. Rev. 129 (2019). SSRN.
- Taxing Systemic Risk, 16 U.N.H. L. Rev. 1 (2017). SSRN.
- Taxing Losers, 18 Fla. Tax Rev. 541 (2016).
- Extending the Taxation-of-Risk Model to Timing Options and Market-to-Market Taxes, 32 Va. Tax Rev. 485 (2013).
- The Uneasy Case for Deferring Banker Pay, 73 La. L. Rev. 923 (2013).
- Executive Compensation and Tax Neutrality: Taxing the Investment Component of Deferred Compensation, 31 Cardozo L. Rev. 1667 (2010).
- Redressing All ERISA Fiduciary Breaches under Section 409(a), 83 Temp. L. Rev. 147 (2010).
- Naked and Covered in Monte Carlo: A Reappraisal of Option Taxation, 27 Va. Tax Rev. 135 (2007).
- Deferred Compensation Reform: Taxing the Fruit of the Tree in Its Proper Season, 67 Ohio St. L.J. 347 (2006).
- Outlawing Pension-Funding Shortfalls, 26 Va. Tax Rev. 519 (2006).
- The Economic Ambiguity (and Possible Irrelevance) of Tax Transition Rules, 22 Va. Tax Rev. 615 (2003).
- Settlements and Waivers Affecting Pension Benefits Under ERISA, 14 Benefits L.J. 61 (2001).
- Toward a Practical Estate-Tax Exclusion for Family-Run Businesses: Analysis of Section 2033A and Proposal for Reform, 32 Real Prop., Prob. & Tr. J. 571 (1998) (with Robert T. Danforth).
- The Proper Role of the Estate and Gift Taxation of Closely Held Businesses, 32 Real. Prop. Prob. & Tr. J. 103 (1997) (with Robert T. Danforth).
- The Post-TARP Movement to Regulate Banker Pay, in N.Y.U. Rev. Emp. Benefits & Executive Compensation (Mathew Bender 2011).
- Intersection of ERISA and Internal Revenue Code, Overlapping Government Jurisdiction & Preemption, in Ch. 8 Bender's Federal Income Taxation of Retirement Plans (Alvin Lurie ed., 2008).
- Quantifying the Tax Advantage of Deferred Compensation, in 2008 New York University Review of Employee Benefits & Executive Compensation Ch. 8 (Matthew Bender 2008).
- Why Pension Funding Matters, in N.Y.U. Rev.of Emp. Benefits & Executive Compensation Ch. 10 (Matthew Bender 2007).