Books
Articles
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Section 403(b) Plan Design and Compliance
(December 5, 2018)
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Preapproved 403(b) Plans
(November 29, 2018)
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Nonqualified Deferred Compensation Rules for Tax-Indifferent Entities (Section 457A)
(October 26, 2018)
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Executive Compensation Arrangements for Tax-Exempt Organizations
(September 14, 2018)
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Pre-approved Plan Design and Compliance
(August 13, 2018)
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Substantial Risk of Forfeiture
(July 25, 2018)
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Subrogation and Reimbursement Clause (Summary Plan Description)
(May 25, 2018)
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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)
Charts
Speeches
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403(b) and 457(b) Plan Compliance Challenges: Avoiding Pitfalls in Plan Design and Administration
(August 27, 2019)
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Avoiding Fringe Benefit Pitfalls: Tax Traps, De Minimis Rules, Correction Procedures, Fiduciary Risks
(April 2, 2019)
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Recent Developments in Benefits/Executive Compensation Affecting Tax Exempt Organizations
(February 15, 2018)
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Overview of the Tax Cuts and Jobs Act: What Individuals and Business Owners Need to Know
(February 1, 2018)
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Navigating Pension and Annuity Payments: General Rule and Taxation Guidelines
(December 18, 2017)
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Outlook on Employee Benefits
(April 24, 2017)
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Phased Retirement Programs: Exploring the Issues
(December 5, 2016)
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Federal Law Update, 2003-2004
(October 12, 2004)
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Key Legislative and Tax Changes That Impact The Performance Of Your Fund
(October 5, 2004)
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Eligible 457 Plans: What’s New?
(September 10, 2004)
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Governmental Plans Update (2003-2004)
(September 9, 2004)
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457 Update, Including New Regulations, for 2001-2002
(September 13, 2002)
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Governmental Plans Update (2001-2002)
(September 12, 2002)
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From Defined Benefit to Defined Contribution and Other 2001 Trends in Governmental Plans
(December 7, 2001)
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2001 Developments in 457(b) Plans of State and Local Governments
(December 6, 2001)
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Public Retirement Systems: Effect of EGTRRA, USERRA, domestic partnership developments, and recent cases
(October 2, 2001)
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Effect of EGTRRA on Public Retirement Systems
(June 28, 2001)
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DROP/Phased Retirement Arrangements, 457 Matches, and Other Current Trends in Governmental Plans
(February 14, 2001)
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Deferred Retirement Option Plans (“DROP Plans”)
(October 2, 2000)
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Pick-Up Issues
(September 15, 2000)
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The Issues Institutional Investors Face in Doing Social Investing
(May 12, 2000)
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Highlights of the 403(b) Examination Guidelines, as Adopted by the Internal Revenue Service, May, 1999
(June 23, 1999)
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Taxation of Service-Connected and Non-Service-Connected Disability Benefits under Governmental Plans
(December 12, 1998)
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Excess Benefit Plans
(October 8, 1998)
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Uniformed Services Employment and Reemployment Rights Act (“USERRA”), 38 U.S.C. §§ 4301 et seq.: the employee benefits aspects
(October 8, 1998)
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The Pomeroy Rollover Legislation (H.R. 3503)
(June 30, 1998)
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Purchased Service Credit
(January 16, 1998)
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Nondiscrimination Rules for Public Pension Funds
(June 30, 1997)
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Medical Savings Accounts
(May 21, 1997)
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