Publications

Books

• Benefits Guide: Basics, Government and Tax-Exempt Organizations (December 17, 2020)
• Governmental Plans Answer Book, Fifth Edition (December 11, 2020)
• 457 Answer Book, Eighth Edition (June 22, 2020)
• Tobacco Divestment and Fiduciary Responsibility, A Legal and Financial Analysis 2000 (January 15, 2000)

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)

Charts

• Maximum Benefits and Contributions Limits (November 9, 2020)
• Comparison of 457(b) Plans, 401(k) Plans, 403(b) Plans, and Deemed IRAs (June 5, 2020)
• State Retirement Systems
• Substantial Risk of Forfeiture Definition Comparison Chart (May 29, 2018)
• Pre-approved Plan Eligibility Checklist (January 2, 2018)
• Checklist of Federal Tax Law Rules Applicable to Public Retirement Systems (October 8, 2016)
• State Taxes and Married Same-Sex Couples Before Obergefell (June 26, 2015)

Speeches

• 403(b) and 457(b) Plan Compliance Challenges: Avoiding Pitfalls in Plan Design and Administration (August 27, 2019)
• Avoiding Fringe Benefit Pitfalls: Tax Traps, De Minimis Rules, Correction Procedures, Fiduciary Risks (April 2, 2019)
• Recent Developments in Benefits/Executive Compensation Affecting Tax Exempt Organizations (February 15, 2018)
• Overview of the Tax Cuts and Jobs Act: What Individuals and Business Owners Need to Know (February 1, 2018)
• Navigating Pension and Annuity Payments: General Rule and Taxation Guidelines (December 18, 2017)
• Outlook on Employee Benefits (April 24, 2017)
• Phased Retirement Programs: Exploring the Issues (December 5, 2016)
• Federal Law Update, 2003-2004 (October 12, 2004)
• Key Legislative and Tax Changes That Impact The Performance Of Your Fund (October 5, 2004)
• Eligible 457 Plans: What’s New? (September 10, 2004)
• Governmental Plans Update (2003-2004) (September 9, 2004)
• 457 Update, Including New Regulations, for 2001-2002 (September 13, 2002)
• Governmental Plans Update (2001-2002) (September 12, 2002)
• From Defined Benefit to Defined Contribution and Other 2001 Trends in Governmental Plans (December 7, 2001)
• 2001 Developments in 457(b) Plans of State and Local Governments (December 6, 2001)
• Public Retirement Systems: Effect of EGTRRA, USERRA, domestic partnership developments, and recent cases (October 2, 2001)
• Effect of EGTRRA on Public Retirement Systems (June 28, 2001)
• DROP/Phased Retirement Arrangements, 457 Matches, and Other Current Trends in Governmental Plans (February 14, 2001)
• Deferred Retirement Option Plans (“DROP Plans”) (October 2, 2000)
• Pick-Up Issues (September 15, 2000)
• The Issues Institutional Investors Face in Doing Social Investing (May 12, 2000)
• Highlights of the 403(b) Examination Guidelines, as Adopted by the Internal Revenue Service, May, 1999 (June 23, 1999)
• Taxation of Service-Connected and Non-Service-Connected Disability Benefits under Governmental Plans (December 12, 1998)
• Excess Benefit Plans (October 8, 1998)
• Uniformed Services Employment and Reemployment Rights Act (“USERRA”), 38 U.S.C. §§ 4301 et seq.: the employee benefits aspects (October 8, 1998)
• The Pomeroy Rollover Legislation (H.R. 3503) (June 30, 1998)
• Purchased Service Credit (January 16, 1998)
• Nondiscrimination Rules for Public Pension Funds (June 30, 1997)
• Medical Savings Accounts (May 21, 1997)

Television

• CBS Evening News appearance: Did Enron Steal From Employees? (February 4, 2002)

Radio

• National Public Radio appearance: State Tax Laws ‘A Mess’ For Same-Sex Couples And Employers (March 19, 2014)