Professor Jonathan B. Forman teaches individual income tax, corporate tax, pension
and health care benefits, and tax procedure. Forman is also a member of the board of
trustees of the Oklahoma Public Employees Retirement System (OPERS) and a member of the
State of Oklahoma’s Incentive Review Committee. 

Prior to joining OU in 1985, Forman was an attorney and editor of Tax Notes in Arlington,
VA. He began his law career in 1978 as a law clerk for Judge Robert J. Yock of the U.S.
Court of Claims in Washington, D.C. 

From 1979 to 1983, he served as a trial attorney in the Tax Division of the U.S.
Department of Justice. In 1983-84, he was tax counsel for U.S. Senator Daniel Patrick
Moynihan. 

Forman is the author of Making America Work (offsite, opens in a new window), and he has
more than 250 other publications. In addition to his many scholarly publications, Forman
has published op-eds in Barron's, the Dallas Morning News, the Cleveland Plain
Dealer, the Washington Times, the Daily Oklahoman, Pensions & Investments, the
Journal Record newspaper of Oklahoma City and Tax Notes. 

Forman was the Professor in Residence in the Internal Revenue Service Office of Chief
Counsel for the 2009-2010 academic year, he was a founding member of the Internal Revenue
Service Advisory Committee on Tax Exempt and Government Entities (2001-2003), and he was
a delegate to the 1998 and 2002 National Summits on Retirement Savings. Forman has also
testified before the U.S. Senate Finance Committee, the U.S. House Ways and Means
Committee, the U.S. Department of Labor's Advisory Council on Employee Welfare and
Pension Benefit Plans, and the Oklahoma Legislature. 

Forman was admitted to the District of Columbia Bar in 1978 and to the Oklahoma Bar in
2003. He is active in the American Bar Association and the Association of American Law
Schools, and he served as a member of the board of trustees of the American Tax Policy
Institute from 1998-2003. Forman is also a fellow of the American College of Tax Counsel,
a fellows program associate of the Employee Benefit Research Institute, and a member of
the National Academy of Social Insurance, the National Tax Association, and the American
Economic Association. 

Books

Major Articles

Link

Reforming the Second Tier of the U.S. Pension System: Tabula Rasa or Step by Step? (with George A. (Sandy) Mackenzie), John Marshall Law Review (2013)
 

Link

The Cost of "Choice" in a Voluntary Pension System (with George A. (Sandy) Mackenzie), New York University Review of Employee Benefits and Executive Compensation (2013)
 

Link

Optimal Distribution Rules for Defined Contribution Plans: What Can the United States and Australia Learn from Other Countries?, New York University Review of Employee Benefits and Executive Compensation (2012)
 

Short Articles

Shaming tax cheats, The Journal Record (2009)
 
New, expanded refundable tax credits, The Journal Record (2009)
 
Accounting for public pensions, The Journal Record (2009)
 
Reform on health care, The Journal Record (2009)
 

Contribution to Books

Optimal Distribution Rules for Defined Contribution Plans: What Can the United States and Australia Learn from Other Countries?, New York University Review of Employee Benefits and Executive Compensation (2012)
 

PDF

Poverty, Agenda for a Sustainable America (2009)
 
Optimal Retirement Age (with Yung-Ping (Bing) Chen), New York University Review of Employee Benefits and Compensation (2008)
 
A Mandatory Universal Pension System, New York University Review of Employee Benefits and Compensation (2006)
 

Speeches

File

Reforming the Second Tier of the U.S. Pension System: Tabula Rasa or Step by Step? (with George A. (Sandy) Mackenzie), Savings and Retirement Institute (2013)
 

PDF

An American Perspective on Optimal Retirement Age, Centre for Pension Studies, University of New South Wales (2011)
 

PDF

Tax Reform in the United States, University of Sydney School of Law (2011)
 

PDF

An American Perspective on Not-for-Profit Tax Concessions, Australian Government Treasury, Tax System Division (2011)
 

Testimony and Reports

Taxation

Elder Law

Taxation-Federal Income

Retirement Security

State and Local Government Law

Social Welfare

Securities Law