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Nonqualified Deferred Compensation Rules for Tax-Indifferent Entities (Section 457A)
(November 14, 2018)
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Subrogation and Reimbursement Clauses for Summary Plan Description
(March 15, 2018)
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Executive Compensation Arrangements for Tax-Exempt Organizations
(January 8, 2018)
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Preapproved 403(b) Plans
(September 18, 2017)
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Section 403(b) Plan Design and Operation
(April 21, 2017)
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Substantial Risk of Forfeiture
(April 21, 2017)
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State Taxes and Married Same-Sex Couples
(March 7, 2014)
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Supreme Court Same-Sex Marriage Decisions Create New Rules for Employee Benefit Plans
(October 4, 2013)
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Maryland to End Benefits For Employees’ Domestic Partners
(June 10, 2013)
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Same-Sex Marriage: Thinking About Employee Benefits
(December 28, 2012)
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IRS Clarifies Rollover Rules
(February 18, 2002)
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Tobacco Divestment and Fiduciary Responsibility, A Legal and Financial Analysis, Legal Section
(January 15, 2000)
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403(b) Plan Audit Issues
(January 10, 2000)
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TAM Clarifies Tax and Withholding Consequences of Early Retirement Incentives and Failed Section 457 Plans
(May 10, 1999)
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Deadline for Amending Governmental Section 457 Plans Approaching
(October 19, 1998)
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Deferred Retirement Option Plans (“DROP” Plans)
(October 13, 1998)
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The Division of Pensions Across Borders
(December 17, 1996)
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The Tax Law and the Nonqualified Variable Annuity
(July 1, 1991)