Samuel C. Thompson Jr.
LL.M., New York University (Taxation)
J.D., University of Pennsylvania
M.A., University of Pennsylvania (Business and Applied Economics)
B.S., West Chester University
Professor Thompson directs Penn State’s Center for the Study of Mergers and Acquisitions and teaches mergers and acquisitions, focusing on corporate, securities, tax, accounting, and antitrust aspects of these very complex transactions. He also periodically teaches basic federal income tax, international tax, corporate tax, and contracts.
Professor Thompson has been a tax policy advisor, on behalf of the U.S. Treasury Department’s Tax Assistance Office, to the South African Ministry of Finance in Pretoria, South Africa. He has served as (1) a consultant on merger and acquisition issues to the Federal Trade Commission, (2) a professor in residence at the European Commission’s Antitrust Merger Taskforce in Brussels, and (3) an Attorney Fellow in the Office of Mergers and Acquisitions of the Securities and Exchange Commission. He has presented tax policy testimony before the U.S. House of Representatives, the U.S. Treasury, and the IRS. He has been a full professor at the University of Virginia School of Law and the UCLA School of Law, and he was the dean of the University of Miami School of Law. He also served as the Jacquin D. Bierman Visiting Professor of Taxation at the Yale Law School.
He was formerly the partner in charge of the Tax Division of Schiff Hardin, a Chicago based law firm. He is the author of twenty books and more than seventy-five articles on corporate and international tax, and on corporate, antitrust, and securities issues relating to mergers and acquisitions.
The Obama vs. Romney Debate on Economic Growth, A Citizen’s Guide to the Issues (iUniverse, September 2012)
Mergers Acquisitions And Tender Offers (Practicing Law Institute, 2010, updated twice annually)
Business Planning For Mergers And Acquisitions: Corporate, Securities, Tax, Antitrust, International, And Related Aspects (3d ed., Carolina Academic Press, 2008; 4th ed. in preparation)
International Tax Planning And Policy: Including Cross-Border Mergers And Acquisitions (Carolina Academic Press, 2007)
Corporate Taxation Through The Lens Of Mergers & Acquisitions (Carolina Academic Press, 2005)
“A Buffett Rule for Social Security and Medicare: Phasing Out Benefits For High Income Retirees,” 50 U. Louis. L. Rev. 603 (2012)
“Beyond the “Buffett Rule” Making The Income Tax More Progressive,” 133 Tax Notes 705 (Nov. 7, 2011)
“An Imputation System for Taxing Foreign-Source Income,” 61 Tax Notes Int'l 639 (Feb. 28, 2011) and 130 Tax Notes 491 (Jan. 31, 2011)
“Change of Control Special Committee: Breathing Life into CNX,” 36 Del. J. Corp. L. (2011)
“Obama’s International Tax Proposal is Too Timid,” 123 Tax Notes 738 (May 11, 2009)
“The Missing Link in Sarbanes-Oxley: Enactment of the “Change of Control Board” Concept, or Extension of the Audit Committee Provisions to Mergers and Acquisitions,” 63 The Bus. Law. 81, (November 2007)