Articles

  • Quoted: "Defined Contributions Plans Speakers Address Defined Contribution Issues On Annuities in 401(k) Plans, Waived RMDs," Pension & Benefits Daily (May 11, 2009)
  • “The Effects of the 401(k) Fair Disclosure and Pension Security Act of 2009 on Employers Sponsoring Defined Contribution Plans: ‘Enhanced Communications to Participants or More Compliance Pitfalls?’” Tax Management Compensation Planning Journal (February 5, 2010);
  • "Effects of the 401(k) Fair Disclosure and Pension Security Act,” New York Law Journal (October 20, 2009);
  • "Met Life and LaRue’s Impact on Benefit Plan Determinations: More Clarity on More Court Time for Employers? "Journal of Compensation and Benefits (November/December 2008);
  • "DOL Proposed Regulations Regarding Service Provider Disclosures: A New and Improved (?) Way of Doing Business for Both Service Providers and Plan Sponsors," Tax Management Compensation Planning Journal (August 2008);
  • "Ask and Tell: Regulators Advise Plan Fiduciaries on Plan Consultant Fees," BNA Tax Management Compensation Planning Journal (December 2005);
  • "Killing the Golden Goose: Proposed Nonqualified Reforms Would Greatly Impact Executive Deferred Compensation," Journal of Compensation and Benefits (January/February 2004);
  • "The Role of the Independent Fiduciary in ERISA Conflict Situations" BNA ERISA Compliance and Enforcement Library (February 2003);
  • "Caution: Severance Plans May Be Chocked Full of Liabilities," New York Law Journal(July 24, 2003);
  • "Know the Ins and Outs of USERRA," Law Firm Partnership and Benefits Report (January 2002);
  • "The Impact of the Economic Growth and Tax Relief Reconciliation Act of 2001," Journal of Compensation and Benefits (September-October 2001);
  • "Nonqualified Deferred Compensation Plans and Tax-Exempt Entities," Journal of Compensation and Benefits (May-June 2001);
  • "New IRS Revenue Ruling Relaxes Some Desk Rule for 401(k) Distributions," The New York Law Journal and The Corporate Counsellor (January 2001);
  • "New Accounting Rules for Employee Stock Options," Journal of Compensation and Benefits (July-August 1999);
  • "Plan Administrators be Advised: Treatment of Severance Pay as Plan "Compensation" Raises Complex Issues," Tax Management Compensation Planning Journal (June 1998);
  • "New IRS 401(k) Guidance Provides Increased Flexibility, More Issues for Employers and Plan Administrators," Journal of Compensation and Benefits (May/June 1998);
  • "IRS Guidance on Minimum Distribution Permits Employers Greater Discretion," New York Law Journal (May 1998);
  • "The Application of the Same Desk Rule to Section 401(k) Distributions," Tax Management Compensation Planning Journal (January 1998);
  • "To Forgive May Be Human After All: New IRS Program Encourages Self-Correction," Journal of Compensation and Benefits (May/June 1997);
  • "New Requirements for Group Health Plans," New York Law Journal (June 2, 1997);
  • "Benefits Practitioners Take Warning: Contributions of Unused Vacation Pay to Employee Benefit Plans Raise Complex Issues," Tax Management Compensation Planning Journal (March 1997);
  • "IRS Issues New Guidance Regarding Plan Loans," Journal of Compensation and Benefits (May/June 1996);
  • "Pension Plans for Outside Directors: A Valuable Benefit or an Outmoded Dinosaur?" Directorship Significant Issues Facing Directors (1996);
  • "Coping with the Uniformed Services Employment and Reemployment Rights Act," Journal of Compensation and Benefits (January-February 1996);
  • "Economically Targeted Investments Remain Rare," New York Law Journal (May 15, 1995);
  • "IRS Announces Audit Program for § 403(b) Arrangements Maintained by Tax-exempt Institutions," Tax Management Compensation Planning Journal (October 1994);
  • "Keeping Secrets About Early Retirement Programs May Result in ERISA Liability," Journal of Compensation and Benefits (September-October 1994);
  • "Corporate Tax Changes: A Closer Look The Omnibus Budget Reconciliation Act of 1994," Business Credit (April 1994);
  • "The Clinton Health Care Proposal: An Overview" 501(c)(3) Monthly Letter (February 1994);
  • "Health Care Reform: What the Director Should Know - Reform and the Large Corporation," Directorship Significant Issues Facing Directors (1994);
  • "Employer Contributions Based on Age and Service: A 401(a)(4) Analysis," Tax Management Compensation Planning Journal (December 1993);
  • “QDRO Procedures and ‘Holds’ on Participants Accounts,” BNA Weekly Report (July 1993);
  • "Pension Funds and Investment Partnerships - Caveat Emptor Or A Match Made In Heaven?" Tax Management Compensation Planning Journal (February 1993);
  • "A Trap for the Unwary: Employer Liabilities in Selecting Annuity Providers," BNA Weekly Report (December 1992);
  • "Early Retirement Windows and Testing under 401(a)(4) Regulations," BNA Tax Management Weekly Report (May 1992)