Professor Elaine Waterhouse Wilson joined the faculty of the WVU College of Law in 2012 as associate professor, and was promoted to full professor in 2017. In addition, she currently serves as the Associate Dean for Academic Affairs for the College of Law.
Professor Wilson heads the College’s tax law curriculum, teaching federal income tax, taxation of business entities, estate and gift taxation, and nonprofit organizations In addition, shehas taught the first-year course in contracts, trusts and estates, and estate planning. In 2014, the graduating class elected her Professor of the Year. In 2015, she received a WVU Foundation Outstanding Teaching Award She received the the WVU College of Law Faculty Scholarship Award in 2014 and 2017.
Professor Wilson is the former chair of the American Bar Association’s Charitable Planning and Exempt Organization Group of the Real Property, Trust and Estate Section and a member ofthe Section on Taxation. She is also the President and a member of the Board of Directors of the West Virginia Tax Institute.
After graduating from Boston University’s Six-Year Law Program in 1993, she began her career as an associate in the Estates & Personal Department at Sullivan & Cromwell in New York City. She then moved to Barnes & Thornburg in Indianapolis, where she made partner in 2002.In 2007, she joined the Chicago office of Quarles & Brady as a partner in the Tax-Exempt Organizations Group. In 2009, Wilson was named among the “40 Illinois Attorneys Under 40 To Watch” by Chicago Lawyer Magazine and, in 2012, was named “Lawyer of the Year” in Chicago for Non-Profit/Charities Law by The Best Lawyers in America. While in practice, she was listed in The Best Lawyers in America every year since 2007.
Education:
J.D., Boston University
B.A., Boston University
Tax Management Portfolios™
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Private Foundations — Distributions (Section 4942) (Portfolio 472)
This Portfolio discusses in detail the distribution requirements imposed upon private foundations by §4942. Section 4942, enacted by the Tax Reform Act of 1969 as part of a comprehensive effort to regulate private foundations, exacts an excise tax upon the failure of a private foundation to make “qualifying distributions” in the amounts required by the statute.