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Publications: Retirement Plans

Addressing Retirement Plan Overpayments After SECURE 2.0
Benefits Bullets, February 2, 2025
Options for Asset Allocation Disclosure on a Defined Benefit Plan’s Annual Funding Notice
Benefits Bullets, February 14, 2025
Protecting 401(k) Plans from Lawsuits Over Use of Forfeiture Funds
Benefits Bullets, September 18, 2024
Selecting an Automatic Rollover Vendor for a Qualified Pension Plan
Benefits Bullets, August 5, 2024
Authorizing Activity with Respect to Employee Benefit Plans Based on a Power of Attorney
Benefits Bullets, April 17, 2024
Introduction to "Benefits Bullets"
Benefits Bullets, April 16, 2024
Retirement Account Planning Under the SECURE Act
IPB Tax, Trusts & Estates Newsletter, April 13, 2020
EB Update: Tax Reform
November 17, 2017
"The Case for Custom Target-Date Funds"
Columbia Threadneedle Investments, August 14, 2017
Employee Benefits Update
September 2, 2016
GRIST: 9th Circuit Decision Spotlights Importance of Accurate, Complete Pension Plan Records
Mercer Select GRIST Reports, May 19, 2016
GRIST Alert: Labor Department’s Broader "Fiduciary" Definition Will Take Effect April 10, 2017
Mercer Select, April 6, 2016
Hold It or Fold It: Keeping or Terminating the Employer Stock Fund After Dudenhoeffer and Tatum
BloombergBNA Pension & Benefits Daily, August 11, 2015
IRS Issues Guidance Regarding Credits and Refunds of Tax Withheld from International Payments
Employee Benefits Insider & Corporate Tax Insider, April 29, 2015
ACA Increases Exposure for Misclassifying Leased Employees
Employee Benefits Insider, October 23, 2014
Roundup of Recent IRS Qualified Plans Guidance
Employee Benefits Insider, January 30, 2014
Safe Harbor 401(k) Plans: More Mid-Year Flexibility
Employee Benefits Insider, January 30, 2014
401(k) Investment Committee Topics
Employee Benefits Insider, November 19, 2013
Employee Benefits Law, Third Edition, Cumulative Supplement
Contributing Author, Bloomberg BNA, October 15, 2013
IRS Post-DOMA Guidance: What Employers Should Do Now
Employee Benefits Insider, September 16, 2013
Now What? Employee Benefits After DOMA
Employee Benefits Insider, July 2, 2013
If the Supreme Court Rules Against DOMA: Ten Questions Employers Will Ask
Employee Benefits Insider, June 21, 2013
IRS Updates EPCRS Corrections Program for Qualified Plans
Employee Benefits Insider, January 29, 2013
Qualified Retirement Plans
RIA Corporate Controller Manual, 2017
408(b)(2) Call to Action: Plan Fiduciary Obligations after the July 1, 2012 Deadline
Ivins, Phillips & Barker, July 6, 2012
The Fiduciary's Role in the Termination of Single Employer Defined Benefit Plans: A Practical Guide
PLANSPONSOR, June 26, 2012
Achieving Success in a Worker Classification Audit
Practical Tax Strategies, November 18, 2010
PBGC Proposed Changes May Trigger Default Under Your Employer's Credit Agreements
Employee Benefits Insider, March 2, 2010
Code § 401(a)(17) Compensation Limit – Simplify 401(k) Plan Administration and Increase Permitted HCE Deferrals with a Simple Drafting Technique
February 28, 2010
401(k) Plan Nondiscrimination Testing Solution
February 1, 2010
Ten Things to Know About In-Service Retirement under PPA
October 21, 2009
Seventh Circuit's Contilli Decision Clarifies Requirements for Post-Retirement Actuarial Adjustments
September 14, 2009
401(k) Automatic Contribution Arrangement
September 9, 2009
Implementing a 401(k) Automatic Enrollment Arrangement
September 9, 2009
Fry v. Exelon: How Will the IRS React?
July 22, 2009
Benefits Outsourcing Contracts - Negotiate Carefully!
July 9, 2009
Second Circuit Victory for PBGC in Oneida Will Make Distress Terminations in Bankruptcy More Expensive
BNA Pension & Benefits Reporter, May 12, 2009
IRS Backloading Guidance Under Revenue Ruling 2008-7 -- Good and Not-So-Good News for Plan Sponsors
February 5, 2008
Pension Protection Act of 2006: Summary for DB Plans
September 1, 2006
EPCRS Update 2006
December 1, 2005
Year-End Benefits Checklist 2005
November 1, 2005
107 Tax Notes 1445 - American Jobs Creation Act of 2004 -- A Selective Analysis
2005 Tax Analysis Tax Notes, June 13, 2005
Cash Balance Plans & Age Discrimination: The Statute Speaks & (Most) Courts Listen
Benefits Law Journal, April 1, 2005
Roth Contributions - Proposed Regulations Issued
March 2, 2005
Alert: Change in "Dependent" Definition
December 8, 2004
The American Jobs Creation Act of 2004: An Analysis of Selected Provisions
November 1, 2004
Limiting 401k Fiduciary Exposure After Enron: Put Your Prose to Work
Benefits Law Journal, Fall 2004
Retroactive Annuity Starting Date: What Do I Have To Do?
August 1, 2004
Proposed 411(d)(6) Regulations for Defined Benefit Plans: What To Do Right Now
July 1, 2004
Cash Balance Emergency Preparedness Kit: This Is Not A Test
Benefits Law Journal, April 1, 2004
Cash Balance Alert: February 10, 2004
January 10, 2004
Berger v. Xerox: Looking for Law in All the Wrong Places
Benefits Law Journal, December 1, 2003
Cash Balance Alert: October 30, 2003
October 30, 2003
Accruing Benefits for Retired Ees: The Incredible Shrinking Ruling
Benefits Law Journal, October 1, 2003
Jobs and Growth Tax Relief Reconciliation Act of 2003
June 19, 2003
Cash Balance Plans & ADEA: IRS Proposes Regs. Under Code section 411(b)(1)(H)
Benefits Law Journal, June 1, 2003
Year-End Benefit Issues 2003
January 1, 2003
Double Indemnity: Does Your Plan's Fiduciary Indemnification Clause Protect Your Plan Administrator?
Benefits Law Journal, October 1, 2002
Keeping Current with Qualified Plans
Employee Benefits Bulletin, September 10, 2002
Guilt by Association: The ERISA Fiduciary Status of Principals, Agents, Officers, Directors and Other Affiliates
Benefits Law Journal, July 1, 2002
Cash Balance Conversions under ADEA - Reconsidered & Reaffirmed
Benefits Law Journal, March 1, 2002
Settlements & Waivers Affecting Pension Benefits Under ERISA
Benefits Law Journal, December 1, 2001
The ERISA Common Law and the Limits of Reticulation
Benefits Law Journal, December 1, 2001
Flanigan v GE: Last Nail in the Coffin of the Asset "Sale" Bugbear?
Benefits Law Journal, October 1, 2001
Plan Expenses: Four Things About the Labor Department's Guidance We Still Don't Understand
Benefits Law Journal, October 1, 2001
Consistency Under the Claims Process: ERISA Duty or Regulatory Hobglobin?
Benefits Law Journal, July 1, 2001
From the Editors: Scrivener's Error--An Overdue Doctrine for Qualified Plan Corrections
Benefits Law Journal, May 1, 2001
Microsoft TAM--Answers Some Questions, Raises Others
Benefits Law Journal, December 1, 2000
Benefits in Corporate Asset Sales: Guidance Takes Two Steps Forward, One Step Back
Benefits Law Journal, October 1, 2000
Do Cash Balance Plans Violate the ADEA?
Benefits Law Journal, August 1, 2000
Is There a Scriveners Error Doctrine
Benefits Law Journal, May 1, 2000
Cash Bal. Plans: Are Wear-Away Transitions Legal under the ADEA
Benefits Law Journal, April 1, 2000
PensionCabal.com--Ruminations on the Cash Bal. Crisis
Benefits Law Journal, December 1, 1999
Stand by Your Plan: Disqualification for Failure to Follow the Plan Terms after Shedco
Benefits Law Journal, August 1, 1999
Perspective--American Stores: IRS Wins Battle But May Have Lost War Against Accelerated Pension Deductions
Benefits Law Journal, August 1, 1999
Nontaxable Benefit Elections: Do They Trigger Taxable Income? More Confusion after Express Oil Change
Benefits Law Journal, April 1, 1999
Whither Guidance?
Benefits Law Journal, December 1, 1998
The Ghost in the Machine: Does the All-Events Test Survive in Code Section 404?
Benefits Law Journal, December 1, 1998
Introduction and Hughes Blues
Benefits Law Journal, October 1, 1998
Hybrid Branches Face Stern Test
9 Int'l Tax Review 19, March 1, 1998
Overfunded Portion of Foreign Employees' Trust Treated as Grantor Trust
Journal of Taxation, January 1, 1997
Ensuring Deductions for Performance-Based Compensation in Excess of $1 Million
Journal of Taxation, January 1, 1996
Selected Developments Affecting Qualified Plans: Of Same Desks, Plan Spinoffs and Mergers, and Plan Procedures
New York University Conference on Employee Benefits Taxation, January 1, 1994
State Withholding from Qualified Plan Distributions
Tax Management Compensation Planning Journal, April 2, 1993
New Final Regulations Offer More Flexibility in Defining Compensation
Journal of Taxation, January 1, 1993
Final Section 401(k) and (m) Regulations Contain Substantive Changes
Journal of Taxation, January 1, 1991
Minimum Coverage Prop. Regs. Contain Several New Tests
Journal of Taxation, January 1, 1989
The Employee Benefit Provisions of the Tax Equity and Fiscal Responsibility Act
ALI-ABA Course Materials Journal, January 1, 1982

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Alex Maged and Percy Lee Publish Bloomberg Tax Article About Employee Requests for Late Enrollment in Health and Welfare Plans

March 26, 2025

Eric Solomon to Moderate Plan at University of Virginia Tax Panel

March 5, 2025

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