Books
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
Speeches
-
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
Radio
Print or E-Mail