A.B., 1991, Smith College
J.D., 1996, Georgetown University of Law Center
Mary 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 a partner at a large Denver law firm. 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 primarily co-teaches in the Business & Tax Clinic. She supervises students who represent taxpayers who are in disputes with the IRS and the New Mexico Taxation and Revenue Department. Her work is supported by a federal Low Income Taxpayer Clinic grant. She also has taught Employee Benefits Law, Estate and Retirement Planning, and Sales of Goods. In addition, she travels to Madrid, Spain each summer as part of UNM’s Madrid Summer Law Institute and teaches Spanish law students about US law and the common law legal system.
Pareja's research interests currently include economic justice issues related to social welfare programs administered through the federal tax code, including the earned income tax credit (or EITC).
Pareja speaks Spanish fluently.
Pre-requisite: Completion of first year curriculum. Pre- or co-requisite: Ethics.
Preference: Completion of Federal Income Tax and any Business Law courses.
Summer 2013--Prof. Nathalie Martin, Prof. Grace Allison
Fall 2013--Prof. James Butler, Prof. Mary Pareja
Spring 2014--Prof. James Butler, Prof. Mary Pareja
This clinic section is part of the law school's Economic Development program. Although specific types of client matters cannot be guaranteed, the Business and Tax Clinic will emphasize the following:
Small-business cases will likely include the following:
Cases and instruction will also include matters of personal interest to a new lawyer seeking to open his or her own practice. We strive to provide a broad-spectrum experience, including pure transactional practice (small business startup, contract drafting), dispute resolution (IRS controversy, small case business controversies) and consumer protection (bankruptcy, foreclosure defense and consumer credit dispute resolution).
Clients of the law school’s Clinical Law Program include individuals and organizations that have multiple legal and non-legal needs and objectives. Students of the Business and Tax Clinic often collaborate with students of the Community Lawyering Clinic or Southwest Indian Law Clinic in providing services to these clients.
Students will be required (1) to attend and actively participate in up to five classroom sessions (ten during summer’s first three weeks) during each week of the academic semester and (2) to maintain, in addition to classroom hours, a schedule of 24 (2-hours block) fixed office hours (physically present in the clinic, working on clinic matters) each week during Summer, or 16 (2-hours block) fixed office hours each week during Fall and Spring semesters.
Students having specific questions about the Business and Tax Clinic are encouraged to visit with Profs. Allison, Butler, Martin, or Pareja.
See Professor for course description.
Estate and Retirement Planning is a survey course in which students begin to learn how individuals may arrange their affairs such that:
1. An individual's wealth and well-being will be managed adequately during his or her lifetime, even if the individual becomes incapacitated.
2. The individual's wealth will pass efficiently (a) through life-time gifts or upon the individual's death to those persons the individual chooses, and (b) in a manner that minimizes taxes and expenses and takes into account the special needs a particular beneficiary may have.
The course begins with an overview of how property passes at death through the use of wills, trusts, and beneficiary designations or by operation of law. Next is an introduction to estate, gift and income tax considerations in transferring wealth gratuitously. Building on that foundation, the remainder of the course (1) focuses on selected planning issues and on strategies that individuals and couples may use to preserve and transfer wealth gratuitously, and (2) introduces students to aspects of retirement planning, life insurance and annuities, charitable giving and other topics.
As its name suggests, Estate Planning is a planning course and combines theory with practice. Students learn through readings, sample documents, problem sets, drafting, and class discussion. The course grade is based primarily on writing assignments that require students to draft and explain documents an estate planning attorney is likely to use in practice. There is no final exam.
Students who have not taken (and are not concurrently taking) Wills & Trusts or Federal Estate and Gift Tax may take Estate and Retirement Planning, but may find it necessary to do additional background work in those areas.
Because this course is being taught by an adjunct professor, the course does NOT satisfy the law school writing requirement.
The Health Law course is a traditional law school course that will focus on the fundamental legal principles underlying the provision of health care in the United States. Using a practical problem-oriented approach, we will discuss:
This course will use Furrow, et al., Health Law (6th ed. 2007) and the 2011 Health Reform Supplement. This course is not open to first year law students. There will be a midterm exam and a final exam.
See Professor for course description.
The primary subject of the course is a detailed study of Article 2 of the Uniform Commercial Code, which covers the Sale of Goods. In your contracts class, you have already looked at some of the sections governing warranties and contract formation. We will expand on these topics and look at such questions as the obligations of the seller and the buyer, remedies, anticipatory breach, conditions, the parole evidence rule, etc. In addition, we will look at other portions of the Uniform Commerical Code that interact with Article 2, as well as other significant commerical law statutes, such as the UN Convention on Contracts for the International Sale of Goods.
There will be assignments and quizzes due throughout the semester and there will be a final exam.
See Professor for course description.
Torts is an introduction to the system governing civil liability for wrongs. Unlike contract law, in which persons establish standards governing their relations in private agreements, tort law imposes rights and duties between persons even when the parties have not done so by contract. Unlike criminal law which the government (rather than the victim) imposes societal standards through the medium litigation seeking punishment for violation of criminal law, tort litigation is controlled by the injured person who seeks not punishment, but personal compensation via money damages from the person whose violation of the laws of torts cause harm to the victim. Course coverage focuses on the tort of Negligence. As time permits, other torts are analyzed.
Earned Income Tax Credit Portability: Respecting the Self-Determination of American Families (in progress) (working draft available on request)
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)
(Complete list available upon request)
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