Professor Mary Leto Pareja
Assistant Professor of Law
A.B., 1991, Smith College
J.D., 1996, Georgetown University of Law Center
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.
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)
(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
- UNM Tax Law Faculty present at State Bar Tax Section
- UNM law students win national tax law competition
- UNM School of Law announces new hires
- Professor Mary Pareja shares expertise in refundable tax credits
- Professor Mary Pareja’s Article in the West Virginia Law Review Proposes Restructuring Earned Income Tax Credit to Improve Child Welfare