Articles
- Section 403(b) Plan Design and Compliance (December 5, 2018)
- Preapproved 403(b) Plans (November 29, 2018)
- Nonqualified Deferred Compensation Rules for Tax-Indifferent Entities (Section 457A) (October 26, 2018)
- Executive Compensation Arrangements for Tax-Exempt Organizations (September 14, 2018)
- Pre-approved Plan Design and Compliance (August 13, 2018)
- Substantial Risk of Forfeiture (July 25, 2018)
- Subrogation and Reimbursement Clause (Summary Plan Description) (May 25, 2018)
- State Taxes and Married Same-Sex Couples (March 7, 2014)
- Supreme Court Same-Sex Marriage Decisions Create New Rules for Employee Benefit Plans (October 4, 2013)
- Maryland to End Benefits For Employees’ Domestic Partners (June 10, 2013)
- Same-Sex Marriage: Thinking About Employee Benefits (December 28, 2012)
- IRS Clarifies Rollover Rules (February 18, 2002)
- Tobacco Divestment and Fiduciary Responsibility, A Legal and Financial Analysis, Legal Section (January 15, 2000)
- 403(b) Plan Audit Issues (January 10, 2000)
- TAM Clarifies Tax and Withholding Consequences of Early Retirement Incentives and Failed Section 457 Plans (May 10, 1999)
- Deadline for Amending Governmental Section 457 Plans Approaching (October 19, 1998)
- Deferred Retirement Option Plans (“DROP” Plans) (October 13, 1998)
- The Division of Pensions Across Borders (December 17, 1996)
- The Tax Law and the Nonqualified Variable Annuity (July 1, 1991)