Sheldon Smith

Faculty Member

Dr. Sheldon Smith

Education

PhD, Michigan State University, 1993

Major: Accounting

BS, Brigham Young University, 1987

Major: Accounting

MBA, Brigham Young University, 1987

Major: Accounting

MAcc (Master's of Accounting), Brigham Young University, 1987

Major: Accounting

Teaching

ACC 5020

Advanced Financial Accounting, Fall 2024

ACC 6020

Advanced Financial Accounting Applications, Fall 2024

ACC 3020

Intermediate Accounting II, Fall 2024

ACC 3020

Intermediate Accounting II, Fall 2024

ACC 3020

Intermediate Accounting II, Fall 2024

ACC 3020

Intermediate Accounting II, Summer 2024

ACC 2110

Principles of Accounting I, Summer 2024

ACC 5020

Advanced Financial Accounting, Spring 2024

ACC 6020

Advanced Financial Accounting Applications, Spring 2024

ACC 3020

Intermediate Accounting II, Spring 2024

ACC 3020

Intermediate Accounting II, Spring 2024

Presentations

Smith, Sheldon , Bartholomew, Aaron , Smith, Kevin , Western Decision Sciences Institute Annual Conference, "United States vs. Dane Watson_ A Teaching Case", Western Decision Sciences Institute, Honolulu, Oahu, Hawaii. (April, 2025)
Smith, Sheldon (Presenter & Author), Smith, Kevin (Author Only), Western Decision Sciences Annual Meeting, "SECURE 2.0 Act Updates to Penalty Avoidance for Early Retirement Withdrawals", WDSI, Santa Rosa, CA. (April 3, 2024)
Smith, Sheldon , Western Decision Sciences Institute Annual Meeting, "Funding a Roth IRA with a Qualified Tuition Program Balance", WDSI, Santa Rosa, CA. (April 3, 2024)
Smith, Sheldon (Presenter & Author), Decision Sciences Institute Annual Meeting, "Qualified Charitable Distributions to Split-Interest Entities", DSI, Atlanta, GA. (November 20, 2023)
Oestreich, Nathan (Presenter & Author), Smith, Sheldon (Presenter & Author), DSI Annual Meeting, "Planning for Donor Advised Funds_ How, When, and Why", DSI, Atlanta, GA. (November 20, 2023)
Smith, Sheldon (Presenter & Author), UACPA/UVU Southern Chapter CPE Lunch, "Two Changes from the SECUIRE 2.0 Act of 2022", UACPA, UVU. (November 8, 2023)

Scholarly/Creative Works

Smith, Sheldon , Oestreich, Nathan , (2025) "Qualified Charitable Distributions Satisfy the Required Minimum Distribution Obligation_ Careful Planning is Required Due to Recent Developments" . Western Decision Sciences Institute.
Oestreich, Nathan , Smith, Sheldon , (2024) "Income Planning for Individuals Anticipating Higher Income at Age 65 and Beyond With Emphasis on Medicare Insurance Premiums" . Decision Sciences Institute.
Smith, Sheldon , (2024) "Funding a Roth IRA with a Qualified Tuition Program Balance" (vol. 2024). Western Decision Sciences Institute.
Smith, Sheldon , Smith, Kevin , (2024) "SECURE 2.0 Updates to Penalty Avoidance for Early Retirement Withdrawals" (vol. 2024). Western Decision Sciences Institute.
Smith, Sheldon , Smith, Kevin , (2024) "Updates to the SECURE 2.0 Act_ New Penalty Exceptions for Early Retirement Plan Withdrawals" (Issue: Spring 2024, vol. 1). The Journal Entry.
Smith, Sheldon , Paik, Daniel Gyung , Lee, Brandon B, Walden, W Darrell , (2024) "Goodwill Impairment_ Hit When It Hurts" (Issue: February 21, 2024). Strategic Finance. https://www.sfmagazine.com/en/Articles/2024/February/Goodwill-Impairment-Hit-When-It-Hurts

Awards

Dean's Award of Distinction-Service

UVU WSB - May, 2025

Outstanding Scholar Award

American Society of Business and Behavioral Sciences

Presidential Award of Excellence-Teaching

Utah Valley University

Woodbury School of Business Alumni Outstanding Educator

Utah Valley University

Woodbury School of Business Scholar of the Year

Utah Valley University

Outstanding Educator

Utah Association of Certified Public Accountants