Daniel Halperin (Harvard) passed away on May 12, 2026, peacefully and surrounded by family. Halperin’s obituary is here, and his in memoriam page at Harvard Law School is here (and reproduced below). Halperin was a prolific scholar across many areas of tax law, including timing and deferral, individual income tax, nonprofit taxation, and employee benefits. … Continue reading Passing of Daniel Halperin (Harvard)