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Professor Mary Leto Pareja

Mary Leto Pareja

Assistant Professor of Law
A.B., 1991, Smith College
J.D., 1996, Georgetown University of Law Center

 SSRN

Contact Information

 Ph.: 505-277-2268
 Fax: 505-277-1597
 Office: 3120
 mpareja@law.unm.edu

Profile

Mary Leto Pareja has been teaching at the UNM School of Law since the fall of 2005. Before moving to Albuquerque, she spent nearly nine years in private practice. Most recently, Pareja was an equity partner at a large Denver law firm with offices around the world. While in private practice, she specialized in employee benefits law, and worked primarily on issues related to pension, retirement, and health plans.

At the UNM School of Law, Pareja teaches Health Law, Torts, and Tax as well as supplementing the business law curriculum as needed. In addition, she regularly travels to Madrid, Spain as part of UNM’s Madrid Summer Law Institute and teaches Spanish law students about U.S. law and the common law legal system.

Pareja's research interests focus on economic justice issues, including asset building, wealth preservation, and retirement and health security for low- and middle-income individuals and communities. She is particularly interested in how the tax system can be used to effectively and efficiently promote economic independence, with particular emphasis on women’s issues, low-income taxpayer issues, and health and retirement security issues.

Pareja speaks Spanish fluently.

Publications

Beyond the Affordable Care Act’s Premium Tax Credit: Expanding Protection for Domestic Abuse Victims, 38 Hamline L. Rev. 241 (2015). http://ssrn.com/abstract=2640338

Earned Income Tax Credit Portability: Respecting the Autonomy of American Families, 117 W. Va. L. Rev. (2014) http://ssrn.com/abstract=2450258)

HIPAA Privacy and Security: Issues for Employer-Sponsored Health Plans, The Colorado Lawyer, October 2004

Significant New Requirements for Group Health Plans, Indiana Constructor, Associated General Contractors of Indiana, October/November 1997 (co-author)

Portability Law Changes Health Insurance, Issues IN Business, Indiana Chamber of Commerce, September 1997 (co-author)

Speaking Engagements

(Complete list available upon request)

Beyond the Affordable Care Act’s Premium Tax Credit: Expanding Protection for Domestic Abuse Victims, ClassCrits VII Conference, UC Davis, November 2014.

Handling a Federal Income Tax Controversy, Albuquerque Bar Association, Albuquerque, NM, March 1, 2011 (see http://abqbar.fastcle.com/store/seminar/seminar.php?seminar=7462#blank)

Health Savings Accounts under the New Medicare Act, Western Pension & Benefits Conference Annual Meeting, Portland, OR, August 1-4, 2004

Minimum Required Distributions Under Code § 401(a)(9), Accountants' Tax Seminar, Denver, CO, November 5, 2003

HIPAA Privacy: An Employer's To Do List, Western Pension & Benefits Conference Annual Meeting, Monterey, CA, June 22-25, 2003

Cafeteria Plan Update, Western Pension & Benefits Conference, Denver Chapter, Winter Conference, Denver, CO, March 19, 2002

The IRS's Latest Word on COBRA, Mid-America Human Resources Symposium, Cincinnati, OH, June 10-11, 1999

Welfare Issues on the Horizon, Circle City Seminar, Indianapolis, IN, March 5, 1999

HIPAA, COBRA, Mental Health Parity Act, Newborns’ and Mothers’ Health Protection Act, Indianapolis Ass'n of Health Underwriters, Indianapolis, IN, November 10, 1998