America, the Earth is too small to be far from you
“There is not a segment of Earth that is not touched by America. Although Americans see themselves as diverse and riven, we who are far from you, like the astronauts seeing our planet from space, see a single light: the light of liberty.”
Originally published in Tax Notes
We cannot part
“I once asked: how can they shut down civilization? But one sick person turned into two, and two into four and four into eight, and it only takes twenty-seven days of doubling to go from one to a million… So we tell our loved ones goodbye; we will see you again in another season, or another year or on the screen.
From Viva Hammer’s piece in Jewish Action
The Corona Diaries, family Zoom calls
“We are exceedingly busy doing absolutely nothing. Washing our hands again and again then washing the towel that washed the hands.”
From Viva Hammer’s piece in Jewish Action
We are exceedingly by
Family time during COVID-19
“The strongest human need is the need for each other. We wish for connection, we ache when we cannot find it, and we are punished most intolerably when we are cut away from one another.”
From Viva Hammer’s piece in Commonweal Magazine
Isolation during COVID-19
“We are in isolation now we and all the world. Each household on its own. And in our isolation, we are together. I had called my friend to comfort him, but the conversation ended with him comforting me.
From Viva Hammer’s piece in First Things
Prayer Bless the Lord O my Soul
Matchless: An Observant Jew Searches for Love
Bareheaded: Uncovering My Hair After Divorce
Orthodox Baby Boom!
Why are Orthodox Jews having so many children? Did they always have so many? Viva Hammer’s groundbreaking article describes the new phenomenon.
Are schools a must or an option? Viva Hammer describes one family’s journey to Teaching Their Own.
Always Artful Jew
In this era doused with fleshy image, we need not be ashamed of our wordy heritage devoid of sensual media. Despite the destruction of synagogues and communities, confiscation from us (many times over) of vast gilded wealth and bonfires of book burnings, we have held on to our words.
Black Fire Upon White Fire
Men’s prayer comes together so naturally, so seemingly effortlessly. Every day, twice a day, a boy waits for his moment, while his sister waits at home. Creating a prayer service entirely of girl novices, who have spent their lives waiting at home, never having been apprenticed or even mingled with the performers, is like conducting a symphony with an orchestra of nursery children. You might lose a few notes.
Voice of a Woman
A mother’s voice is the prime stimulus the unborn child receives from the universe: the sound of a woman is the most arousing thing there is.
Brides of Blood
I spent the week between my son’s birth and his circumcision on the kitchen floor, breast pump in one hand and telephone in the other, searching for a mohel.
Hametz and Taxes
April 15 is the day Americans must file their taxes, which means that for Jewishly observant accountants, the Passover season is as hellish at work as it is at home.
Every Hour a Kiss
Two unforgettable events remain with me from my last visit to Israel : a kiss and a hug.
When my daughter was thrust into Hebrew immersion in first grade, I seized the chance to start speaking Hebrew at home. For an Australian living in America, this wasn’t an obvious choice.
Landswoman at a Jerusalem Mikva
Standing on the edge of the mikve pool, lighted and hidden by candlelight, in the midst of a total electrical blackout and of the darkness of the intifada, we chatted about the incomparably beautiful hometown which we had both abandoned.
The moon is the woman’s parallel in the unequal upper spheres, and I show my partnership with her by joining the community in song on her monthly birthday.
Fasting, mourning and nursing at the Trianon Palace
Communing While Commuting
The rabbis require mindful prayer thrice daily. Such a goal is for angels. It is neither possible, nor necessary for human beings – and certainly not for working parents. I step into the train, find a snug spot between the benches and the driver’s cabin and begin, Hoydu laHashem kiru bishmoy hoydi’u b’amim aliloysov, Give thanks unto the Lord, call upon his name, make known his deeds among the people.
Davening before the mixed multitude of Washington commuters, I reckon I have fulfilled all three of the verse’s prescriptions. Not an ecstatic encounter, but not a bad beginning for an ordinary Monday morning.
The Rebbetzin Will Keep Her Name
No Daddys Here, Please
Titles Do Not the Rabbi Make
Making a Meaningful Bat Mitzva
Kosher In Israel
Ten Righteous Souls
Diaspora Holiday Bonus
Be Thee To Me Betrothed
Stay at work (kollel) wife
The best driving failer in the state
Falling on Deaf Ears
Are You Hungry?
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“Martin Ginsburg, Who Found a Good Job, Along With His Wife,” Forward, July 9, 2010 http://www.forward.com/articles/129060/
“What’s New in US Tax and Accounting?” Derivatives & Financial Instruments, IBFD, Vol. 12, No. 4, July/August 2010 DFI 2010-7 Updates
“US Taxation of Foreign Currency Derivatives: 30 Years of Uncertainty,” Bulletin for International Taxation, IBFD, Vol. 64, No. 3, March 2010 FX Bulletin VH
“Did Credit Derivatives Cause the Financial Crisis?” Jurist.Diction, Autumn 2010 Credit Derivatives and Financial Crisis http://sydney.edu.au/law/alumni/docs_pdfs/2010/JuristDiction_Mar10.pdf
“1256 and Currency Contracts: It’s a Mess Inside,” in the compendium “Examining the Straddle Rules after 25 Years,” Tax Notes, Dec. 21, 2009 TNT 2009-12 Straddle FX
“Taxation of High-Yield Debt – Beware the End of the Reprieve,” Tax Notes, Vol. 124, No. 11, Sept. 14, 2009 TNT 2009-9-14 AHYDO
“Financial Products Audits: Understanding the Process and the Issues,” (with Ann Singer) Derivatives & Financial Instruments, IBFD, Vol. 10, No. 6, November/December 2008 DFI 2008-2 Audits
“Oil Speculation Tax Discussion Roils the Markets,” Derivatives & Financial Instruments, IBFD, Vol. 10, No. 5, September/October 2008
“Evolution of Safe Harbor Rules under Section 475,” (with Ann Singer) Derivatives & Financial Instruments, IBFD, Vol. 10, No. 3, May/June 2008, reproduced in Chartered Accountant Practice Journal, Vol. 24, Part 5, December 2008 DFI 2008-7 MTM
“How Should a Corporation Strategically Review Its Capital Markets and Financial Activities in the United States,” Derivatives & Financial Instruments, IBFD, Vol. 10, No. 1, January/February 2008 DFI 2008 Financial Prods Review
“The Taxman Commeth,” Alpha Magazine, Institutional Investor, September 2007
“Insurance Derivatives: A Tax Angle,” Practicing Law Institute, 2001-2010
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“Theory of Financial Risks,” Journal of Financial Institutions, January/February 2002
“Insurance Derivatives: U.S. Tax Issues,” CCH Journal of Financial Products, Spring 2001
“FASITS,” Derivatives and Financial Instruments, IBFD (2001), with Ann E. Singer DFI 2001-1 FASIT
Financial Products Columnist, CPA Journal, Journal of the New York State Society of Certified Public Accountants, 1996-2000
“Taxation of Index Options,” Derivatives and Financial Instruments, IBFD, January/February 2000 DFI 2000-1 Index Options
“Taxation of Hybrid Instruments,” Derivatives and Financial Instruments, IBFD, November/December 1999 DFI 1999-11 Hybrids
“Methods of Mathematical Finance,” Derivatives and Financial Instruments, IBFD, September/October 1999 DFI 1999-9 Methods Mathematical Finance
“Taxation of Credit Derivatives,” Derivatives and Financial Instruments, IBFD, July/August 1999 DFI-1999-7 CDS
“Financial Risk Management,” Derivatives Tax, Regulation, Finance, November 1998
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“US Tax and Equity Derivatives,” Tax Management Memorandum, October 1997
“US Taxation of Foreign Currency Futures, Options and Forwards,” Tax Management Financial Products Report, August 1997 TMFPR 1997 FX
“Taxation of Financial Instruments,” Tax Notes, July 1997 TNT 1997-7 Taxn of Financial Instruments
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“Derivatives Demystified, Twice,” Tax Notes, June 1997 TNT 1997-6 Derivatives Demystified Twice
“Australian and US Transfer Pricing Rules Track Each Other,” Journal of International Tax, June 1994