Scholarship

 

TEXTBOOKS, TREATISES, AND BOOK CHAPTERS

 

Employee Benefit Plans, Carolina Academic Press (2010)

 

Employee Benefit Plans and Issues for Small Employers, 353-4th T.M., Bloomberg BNA Tax Management portfolio (2010)

 

CPA’s Guide to Retirement Plans for Small Businesses, AICPA (3rd ed.), author of chapters 1, 12, 14 and 27; co-editor (2009)

 

The 457 Answer Book, Aspen Publishers (6th ed.), author of chapter titled “Current Funding, Investment, Disclosure and Legal Issues with Governmental Defined Benefit Plans” (2009 to 2014)

  

PUBLISHED ARTICLES

  

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 (2017)

 

Time to Ditch the Three-Legged Stool Analogy for Retirement and Replace it with a Two-Picture Analogy: A Mailbox and a Piggy Bank, Financial Wellness Essay Collection, Society of Actuaries (2017), available at https://www.soa.org/News-and-Publications/Publications/Essays/2017-financial-wellness-essay-collection.aspx 

 

Over the Years, Insurance has Become an Important Employee Benefit, Tax Management Compensation Planning Journal, Vol. 45, No. 5, p. 152 (2017)


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 (2016)

 

The Forgotten Rule of Professional Conduct – Representing a Client With Diminished Capacity, Creighton Law Review, Vol. 49, p. 827 (2016)

 

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 (2014)

 

How Plan Administrators Should Assess and React to a Plan Participant With Diminished Mental Capacity, Benefits Law Journal, vol. 26, no. 4, p. 12 (2013)

 

White Paper: How Congress Can Amend the Code To Make Target Benefit Plans More Attractive to Employers, 2011 NYU Review of Employee Benefits and Executive Compensation (2011)

 

Teaching On-Line Has Been a Great Experience for Me (Hopefully for My Students as Well), The Law Teacher, Vol. 18, p. 34 (Fall 2011)

 

Civil Unions in Illinois: Issues That Illinois Attorneys Should Consider, The Chicago Bar Record (April 2011)

 

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, 2010 NYU Review of Employee Benefits and Executive Compensation (Employee Benefits Symposium chapter) (2010)

 

A Review of Cash Balance Plan Backloading and Whipsaw Litigation, 2010 NYU Review of Employee Benefits and Executive Compensation (2010)

 

Illinois Gets a Grade of ‘Zero’ for Pension Plans Funding, The Chicago Daily Law Bulletin (Mar. 5, 2010)

 

The Trillion Dollar Gap: Underfunded State Retirement Systems and the Road to Reform (provided commentary and quoted), Pew Center on the States (2010)

 

The Funding of Public Sector Pension Plans: Are They Truly in Crisis Mode?, The Benefits Law Journal, Vol. 21, No. 4, p. 23 (Winter 2008)

 

Reporting and Disclosure Issues with Small Employer Employee Benefit Plans, BNA Tax & Accounting, Insights and Commentary (August 2008)

 

Current Initiatives by IRS to Assist Small Employers that Adopt Pre-Approved Qualified Retirement Plan Documents, BNA Tax & Accounting, Insights and Commentary (October 2008)

 

Clarifying Qualification Requirements for Eligible Government Plans: IRS Increases Education, Compliance Efforts, CCH Pension Plan Guide, Benefit Practice Portfolios (July 2008)

 

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 (Dec. 7, 2007)

 

Communicating Benefits Promised: Best Practices for Meeting ERISA's Disclosure Requirements, CCH Pension Plan Guide, Benefit Practice Portfolios (July 2007)

 

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 (Winter 2007)

 

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 2007)

 

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 (2006)

 

The Final Word on the Disclosure of Relative Values, The ASPPA Journal (September/October 2006)

 

The New Rules for Nonqualified Deferred Compensation Plans, The ASPPA Journal (March/April 2005)

 

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 (March 2005)

 

Cash Balance Plans: An Integral Part of the Defined Benefit Plan Renaissance, 37 J. Marshall L. Rev. 753 (2004, Employee Benefits Law Symposium edition)

 

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 (Dec. 2004)

 

How Plan Administrators Need to Review Qualified Domestic Relations Orders (QDROs), The ASPA Journal (November/December 2002)

 

At the Crossroads: the Intersection of Pregnancy Tests, a Deceased Baby and Medical Privacy Rights, The CBA Record (September 2002)

 

The New Required Minimum Distribution Rules - Simpler Than the Old Rules, But Still Not Simple, The Carolina Business Journal (July 2002)

 

Re-employment and Other Rights of Employees Who Go On Uniformed Service Leave Under USERRA, The CBA Record (November 2001)

 

Proper Beneficiary Designations Under the New Required Minimum Distribution Regulations, The Pension Actuary ASPA Journal (March/April 2001)

 

The Carrabba Court is the Latest to Deem a ‘Top-Hat’ Plan an ERISA Plan, The Journal of Deferred Compensation, Vol. 5, p. 31 (Winter 2001)

 

Expanded IRA Planning Opportunities After the Tax Reform Act of 1997, The Journal of Taxation of Investments (Spring 1988)