CV - Published Articles




"Optimizing the Retirement Planning Strategy: A Combination of Investments, Whole Life
Insurance, and Annuities"

The Alliance for Lifetime Income

Retirement Income Insight I-33




"Required Minimum Distributions and Estate Planning after the SECURE Act of 2019," Part i

Benefits Law Journal

Vol. 33, No. 3




“The Suitability of Market Return Cash Balance Pension Plans”

NYU Review of Employee Benefits and Executive Compensation                                          

Chapter 10




“Phased Retirement Programs as Part of an Age-Friendly Business Strategy”

Benefits Law Journal                                                                                                            

Vol. 31, No. 4


“Revisiting the CLASS Act: LTC as an Employee Benefit”

Benefits Quarterly (through International Foundation of Employee Benefit Plans)              

Vol. 34, No. 3


“Employers Should Consider a Single Plan Document with Pension Benefits and Employee Salary Deferrals”

Society of Actuaries                                                                                                               

Securing Future Retirements Essay Collection on the website                                                           



“PBGC Premiums: A Necessary Overhead Cost for Defined Benefit Plan Sponsors That Should Be Minimized”

The Benefits Law Journal                                                                                                      

Vol. 30, No. 2, p. 16                                                                                                                                              

“Time to Ditch the Three-Legged Stool Analogy for Retirement and Replace it with a Two-Picture Analogy: A Mailbox and a Piggy Bank”

Society of Actuaries                                                                                                              

Financial Wellness Essay Collection on the website                                                 


“Over the Years, Insurance has Become an Important Employee Benefit”

Tax Management Compensation Planning Journal                                                               

Vol. 45, No. 5, p. 152




“Qualified Retirement Planning Services to Your Clients: A New Fringe Benefit for Their Employees and a New Profit Center for You”

The Benefits Law Journal                                                                                                     

Vol. 29, No. 4, p. 56


“The Forgotten Rule of Professional Conduct – Representing a Client with Diminished Capacity”

Creighton Law Review                                                                                                          

Vol. 49, p. 827




“ERISA Benefit Statements of the Future: The Need to Explain the Cost of Retirement, Including Out-of- Pocket Medical and Long-Term Care Expenses”

Journal of Pension Planning & Compliance                                                                          

Vol. 39, p. 1




“How Plan Administrators Should Assess and React to a Plan Participant with Diminished Mental Capacity”

Benefits Law Journal                                                                                                            

Vol. 26, No. 4, p. 12



“White Paper: How Congress Can Amend the Code to Make Target Benefit Plans More Attractive to Employers”

NYU Review of Employee Benefits and Executive Compensation                                           


“Teaching On-Line Has Been a Great Experience for Me (Hopefully for My Students as Well)”

The Law Teacher                                                                                                                   

Vol. 18, No. 3, p. 34


“Civil Unions in Illinois: Issues That Illinois Attorneys Should Consider”

The Chicago Bar Record                                                                                                         

April edition




“Domestic Partnership and Same-Sex Spouse Issues with Employer Provided Health Benefits: The Intersection of Federal Income Tax Principles with Individual State Income Tax Regimes”


“A Review of Cash Balance Plan Backloading and Whipsaw Litigation”

NYU Review of Employee Benefits and Executive Compensation                                          


“Illinois Gets a Grade of ‘Zero’ for Pension Plans Funding”

The Chicago Daily Law Bulletin                                                                                            

March 5 edition




“The Funding of Public Sector Pension Plans: Are They Truly in Crisis Mode?”

The Benefits Law Journal                                                                                                     

Vol. 21, No. 4, p. 23


“Current Initiatives by IRS to Assist Small Employers that Adopt Pre-Approved Qualified Retirement Plan Documents”

BNA Tax & Accounting, Insights and Commentary                                                              

October edition


“Reporting and Disclosure Issues with Small Employer Employee Benefit Plans”

BNA Tax & Accounting, Insights and Commentary                                                              

August edition


“Clarifying Qualification Requirements for Eligible Government Plans: IRS Increases Education and Compliance Efforts”

CCH Pension Plan Guide, Benefit Practice Portfolios                                                            

July edition




“Sections 415 and 401(a)(17) Harmonized: Bad News for Qualified Retirement Plans, But Potentially Good News for Nonqualified Excess Benefit Plans”

BNA Tax Planning and Compensation Journal                                                                     

December edition


“Communicating Benefits Promised: Best Practices for Meeting ERISA's Disclosure Requirements”

CCH Pension Plan Guide, Benefit Practice Portfolios                                                            

July edition


“Are Cash Balance Arrangements Age Discriminatory? The Seventh Circuit and Congress Say No, But Questions Remain”

The Journal of Pension Benefits                                                                                           

Vol. 14, p.11


“The Elimination of Redundant, Non-Core, and Under-Utilized Optional Forms of Benefits. The Definition of Early Retirement Benefits and Retirement-Type Subsidies. What Does It All Mean? – An analysis of Treasury Regulations Published Under IRC §411(d)(6)”

The ASPPA Journal                                                                                                               

Spring edition




“Much Ado About the Meaning of ‘Benefit Accrual’: The Issue of Age Discrimination In Hybrid Cash Balance Plan Qualification Is Dying But Not Yet Dead”

Employee Benefits and Executive Compensation:
Proceedings of New York University's 59th Annual Conference on Labor                           


“The Final Word on the Disclosure of Relative Values”

The ASPPA Journal                                                                                                              

September/October edition




“The New Rules for Nonqualified Deferred Compensation Plans”

The ASPPA Journal                                                                                                              

March/April edition


“Revisiting the Reasonableness of Actuarial Assumptions in Defined Benefit Plans After EGTRRA and its Resulting Treasury Regulations”

Tax Management Compensation Planning Journal                                                              

Vol. 33, No. 3, p. 90




“Cash Balance Plans: An Integral Part of the Defined Benefit Plan Renaissance”

The John Marshall Law Review, Employee Benefits Law Symposium edition                      

Vol. 37, p. 753


“Cash Balance Plans: Still a Good Program if We Look to the Logic from Eaton and BankBoston Rather than from IBM

The Journal of Pension Benefits                                                                                           

Vol. 11, p. 29




“How Plan Administrators Need to Review Qualified Domestic Relations Orders (QDROs)”

The ASPA Journal                                                                                                                

November/December edition


“At the Crossroads: The Intersection of Pregnancy Tests, a Deceased Baby and Medical Privacy Rights”

The CBA Record                                                                                                                   

September edition


“The New Required Minimum Distribution Rules - Simpler Than the Old Rules, But Still Not Simple”

The Carolina Business Journal                                                                                             

July edition




“Re-employment and Other Rights of Employees Who Go on Uniformed Service Leave Under USERRA”

The CBA Record                                                                                                                   

November edition