Business &
Faculty & Staff

Business & Leadership

Philip R. Fink, JD., C.P.A.

Professor of Business


  • J.D., Ohio Northern University
  • M.B.A., University of Toledo
  • B.B.A., University of Toledo

Areas of Expertise

  • Investment planning
  • Retirement planning
  • Estate planning

Recent publications

  • “Bear Market Presents Good Opportunity for Making Gifts of Securities,” Practical Tax Strategies, May, 2009.
  • “IRA Recharacterizations: The Time Machine of Retirement Planning,” Journal of Retirement Planning, March-April, 2009 (co-authored with Donald Saftner).
  • “Series EE Savings Bonds Offer Investors a Variety of Tax Opportunities,” Practical Tax Strategies, September, 2008.
  • “Prolonging Distributions From a Traditional IRA May ‘Backfire’ Under Certain Circumstances,” Journal of Retirement Planning, July-August, 2007.
  • “Election can Raise Deduction Limit for Investment Interest Expense,” Practical Tax Strategies, March, 2007 (co-authored with Laura J. Kirkendall).
  • “Deciding Whether to Select a Spouse or Child as a Designated Beneficiary of Traditional IRA Can Result in an Additional Million Dollars of Distributions, CCH Financial and Estate Planning, December, 2006, This was a reprint of the article that originally appeared in the November-December, 2006 issue of the Journal of Retirement Planning.

Professional Affiliations

  • Ohio Society of CPAs



Philip R. Fink
Office: ASI 276