Books
- Governmental Plans Answer Book, Fifth Edition (June 9, 2023)
- 457 Answer Book, Eighth Edition (June 22, 2022)
- Benefits Guide: Basics, Government and Tax-Exempt Organizations (December 17, 2020)
- Tobacco Divestment and Fiduciary Responsibility, A Legal and Financial Analysis 2000 (January 15, 2000)
Articles
- Starter 401(k) plans under SECURE2.0: Helping small employers fast-track a retirement plan (April 19, 2024)
- 403(b) Plan Design and Compliance (December 6, 2023)
- Executive Compensation Arrangements for Tax-Exempt Organizations (December 6, 2023)
- Preapproved 403(b) Plans (December 6, 2023)
- Pre-approved Plan Design and Compliance (December 5, 2023)
- Substantial Risk of Forfeiture Under the IRC (December 4, 2023)
- Nonqualified Deferred Compensation Rules for Tax-Indifferent Entities (Section 457A) (December 4, 2023)
- 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 1, 2024)
- Pre-approved Plan Eligibility Checklist (December 27, 2023)
- Comparison of 457(b) Plans, 401(k) Plans, 403(b) Plans, and Deemed IRAs (November 24, 2022)
- State Retirement Systems
- Substantial Risk of Forfeiture Definition Comparison Chart (May 29, 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
- New IRS Correction Rules for Retirement Plans (October 13, 2021)
- 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)