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Current Areas of Research
Funding and Investment Issues with Public Sector Pension Plans
Adequate Retirement Income for an Aging Population
Using a Target Benefit Approach to Adequately Fund Individual Account
Plans
Availability of employee benefits to same-sex spouses, civil union
spouses, and same-sex domestic partners
The role of government in curbing excessive executive compensation
practices
Textbooks
| "Employee Benefit Plans: Regulatory Framework and Practical
Applications" (plus a teacher’s manual) |
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Carolina Academic Press, 2009
(sole author) |
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Click here for link to review or purchase |
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| “The CPA’s Guide to Retirement Plans for Small Businesses” – co-editor
and lead contributing author |
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AICPA, Third Edition, 2009 |
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| "457 Answer Book" - contributing editor |
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Wolters Kluwer, Aspen Publishers, Sixth Edition,
2009
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Treatises, Major Academic Articles and Scholarly Contributions
| 353-4th T.M. – "Employee Benefit Plans and Issues for Small Employers" |
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BNA Tax Management Portfolio (forthcoming) |
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| Editor, "Important Developments in Employee Benefits Law" |
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The American Bar Association Section of Taxation, Employee Benefits
Committee (2008 and 2009) |
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|
| "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" |
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Employee Benefits and Executive Compensation:
Proceedings of New York University's 59th Annual Conference on Labor
(2006), reprinted from The John Marshall Law Review, Vol. 40, p.867
(Spring 2007, Employee Benefits Symposium edition) (co-authored) |
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| Rewrite Editor, "Employee Benefits Law, Second Edition, 2006 Supplement" |
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The American Bar Association Section of Labor & Employment Law and
BNA, Employee Benefits Committee (2006) |
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| "Cash Balance Plans: An Integral part of the Defined Benefit Plan
Renaissance" |
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The John Marshall Law Review, Vol. 37, p.
753 (April 2004, Employee Benefits Symposium edition) |
Other Articles and Commentaries
| “Domestic Partner Benefits in Employer
Provided Health Plans: How State Taxing Authorities Are Dealing With
Inconsistencies With Federal and Local State Income Tax Regimes” |
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The annual NYU Employee Benefits and Executive
Compensation Review (scheduled, fall 2010) |
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| “Illinois gets a grade of ‘zero’ for
pension plans funding” |
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The Chicago Daily Law Bulletin, March 5, 2010,
Volume: 156, Issue: 44 |
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|
| Provided commentary and quoted in Pew
Center on the States, “The Trillion Dollar Gap: Underfunded State
Retirement Systems and the Road to Reform” (February 2010) |
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Available at
www.pewcenteronthestates.org |
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| "The Funding of Public Sector Pension Plans: Are They Truly in Crisis
Mode?" |
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The Benefits Law Journal, Vol. 21, No. 4, p. 23
(Winter 2008) |
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| "Reporting and Disclosure Issues with Small Employer Employee Benefit
Plans" |
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BNA Tax & Accounting, Insights and Commentary, available at
www.bnatax.com (August 2008) |
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| "Current Initiatives by IRS to Assist Small Employers that Adopt
Pre-Approved Qualified Retirement Plan Documents" |
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BNA Tax & Accounting, Insights and Commentary, available at
www.bnatax.com (pending publication) |
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| "Clarifying Qualification Requirements for Eligible Government Plans:
IRS Increases Education, Compliance Efforts" |
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CCH Pension Plan Guide, Benefit Practice Portfolios (July 2008) |
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| “Sections 415 and 401(a)(17) Harmonized: Bad News for Qualified
Retirement Plans, But Potentially Good News for Nonqualified Excess Benefit
Plans” |
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BNA Tax Planning and Compensation Journal (December 7, 2007) |
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| "Communicating Benefits Promised: Best Practices for Meeting ERISA's
Disclosure Requirements" |
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CCH Pension Plan Guide, Benefit Practice Portfolios (July
2007). |
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| "Are Cash Balance Arrangements Age Discriminatory? The Seventh Circuit
and Congress Say No, But Questions Remain" |
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The Journal of Pension Benefits, Vol. 14, p.11
(Winter 2007) (co-authored) |
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| "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)" |
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The ASPPA Journal (American Society of Pension Professionals and
Actuaries), Spring 2007 edition |
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| "The Final Word on the Disclosure of Relative Values" |
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The ASPPA Journal (American Society of
Pension Professionals and Actuaries), September/October 2006 edition |
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| "The New Rules for Nonqualified Deferred Compensation Plans" |
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The ASPPA Journal (American Society of
Pension Professionals and Actuaries), March/April 2005 edition |
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| "Revisiting the Reasonableness of Actuarial Assumptions in Defined
Benefit Plans After EGTRRA and its Resulting Treasury Regulations" |
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Tax Management Compensation Planning Journal,
Vol. 33, No. 3, p. 90 (March 2005) |
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| "Cash Balance Plans: Still a Good Program if We Look to the Logic From
Eaton and BankBoston Rather than from IBM" |
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The Journal of Pension Benefits, Vol. 11,
p. 29 (December 2004) |
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|
| "How Plan Administrators Need to Review Qualified Domestic Relations
Orders (QDROs)" |
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The ASPA Journal (American Society of
Pension Actuaries), November/December 2002 edition |
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| "At the Crossroads: the Intersection of Pregnancy Tests, a Deceased Baby
and Medical Privacy Rights" |
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The CBA Record (Chicago Bar Association),
September 2002 edition |
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|
| "The New Required Minimum Distribution Rules - Simpler Than the Old
Rules, But Still Not Simple" |
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The Carolina Business Journal, July 2002
edition |
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|
| "Re-employment and Other Rights of Employees Who Go On Uniformed Service
Leave Under USERRA" |
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The CBA Record (Chicago Bar Association),
November 2001 edition |
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"Proper Beneficiary Designations Under the New Required Minimum
Distribution Regulations"
|
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The Pension Actuary ASPA Journal,
March/April 2001 edition |
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| "The Carrabba Court is the Latest to Deem a 'Top-Hat' Plan an ERISA Plan" |
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The Journal of Deferred Compensation,
Vol.5, p. 31 (Winter 1999-2000) |
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| "Expanded IRA Planning Opportunities After the Tax Reform Act of 1997" |
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The Journal of Taxation of Investments,
Spring 1988 edition |
IRS Training
| "DB Funding Issues (including relief,
NQDC issues, funding notices, and 412(e)(3))" |
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2009 IRS EP Examinations Hot Topics Seminar, June 2009,
Chicago |
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| "Miscellaneous PPA Provisions Affecting
Defined Contribution Plans" |
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2008 IRS EP Examinations Hot Topics Seminar, June 2008,
Chicago |
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| "Defined Benefit Plan Funding" |
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2008 IRS Employee Plans Examination Agents CPE
training, June and July 2008, Orlando, San Diego, Atlanta and Chicago |
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415 Proposed Regulations
|
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IRS EP Examinations Hot Topics Seminar, Chicago, June 2006 |
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Defined Benefit Plans, and How to Audit Them
|
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Internal Revenue Service 2005 CPE Training program for Great Lakes
TE/GE agents, Chicago, July 2005 |
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So What is a Cash Balance Plan Anyway?
|
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IRS EP Examinations Hot Topics Seminar, Chicago, June 2004 |
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| New Issues Regarding Plan Distributions |
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IRS EP Examinations Hot Topics Seminar, Chicago, 2004 |
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|
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Required Minimum Distributions after the Final (and Temporary)
Regulations
|
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Internal Revenue Service CPE Training program for Great Lakes TE/GE
agents, Chicago, February 2003 |
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Section 415(b) and (c) Limits and the Repeal of Section 415(e)
|
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Internal Revenue Service CPE Training program for Great Lakes TE/GE
agents, Chicago, February 2002 |
Speaking Engagements
| So Now That You’re Retired: What Risks Do
You Face With Your Retirement Income? |
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The American Society of Pension Professionals and
Actuaries |
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Workshop, Annual Meeting, Washington DC, October 18,
2010 |
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| Domestic Partner Benefits in Employer
Provided Health Plans: How State Taxing Authorities Are Dealing With
Inconsistencies With Federal and Local State Income Tax Regimes |
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The 8th Annual Employee Benefits Law Symposium at The
John Marshall Law School |
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Chicago, Illinois, April 29, 2010 |
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| Executive Compensation, Retirement Policy,
and the Great Recession |
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Association of American Law Schools Annual Meeting,
Section of Employee Benefits program, panelist, January 2010 |
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| Federal Regulation of Health Benefit Plans |
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Joint Committee on Employee Benefits National Institute
on ERISA Basics, faculty, Chicago, June 2009 |
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|
| Pedagogy of Teaching Same-Sex Spouse and
Domestic Partnership Issues in a Tax or Employee Benefits Class |
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Association of American Law Schools Annual Meeting,
Section of Sexual Orientation and Gender Identity Issues program,
panelist, January 2009 |
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| The Time Horizon to Fully Fund a Public
Sector Pension Plan: Determination By Comparing Projected Pension
Promises Growth to Projected Tax Base Growth |
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The American Academy of Actuaries Public Forum on
Public Pension Disclosures, September 4, 2008, Washington, DC |
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| Issues in §411(d)(6) |
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The 2008 Annual Enrolled Actuaries Meeting, April 7,
2008, Washington, DC |
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| Reporting and Disclosure Best Practices After PPA 2006 |
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The Illinois State Bar Association CLE program on the Pension
Protection Act of 2006 – October 19, 2007, Chicago |
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| Reporting and Disclosure Best Practices After PPA 2006 |
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The ASPPA Advanced Actuarial Conference – June 5 to 6, 2007, Boston |
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| A Primer on ERISA Law for Enrolled Actuaries |
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The ASPPA Advanced Actuarial Conference – June 5 to 6, 2007, Boston |
| |
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| Reporting and Disclosure Best Practices After PPA 2006 |
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The ASPPA DOL Speaks Employee Benefits Conference - May 24 to 25,
2007, Washington DC |
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| Funding Defined Benefit Plans After PPA 2006 |
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2007 NIPA Annual Forum & Expo – May 7 to 9, 2007, Las Vegas |
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| Reporting and Disclosure Requirements for Qualified Plans after PPA 2006 |
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The IRS/ASPPA Great Lakes Benefits Conference – May 2 and 3, 2007,
Chicago |
| |
|
| 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 |
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The fifth annual John Marshall Law Review Employee Benefits Symposium –
April 25, 2007 at The John Marshall Law School, Chicago |
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| Public Sector Pension Plans in Illinois: A
Workshop on Determining Proper Funding Leve |
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February 16, 2007 at The John Marshall Law School, Chicago (moderator
and presenter) |
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| Required Minimum Distributions for Defined Benefit Plans |
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The American Society of Pension Professionals and Actuaries Annual
meeting, Washington DC, October 2006 |
| |
|
| Public Sector Pension Plans in Illinois: Will the Promises Be
Kept? |
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Panelist and moderator, Public Policy Program at The John Marshall Law
School in Chicago, October 2006 |
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| Miscellaneous Provisions of the Pension Protection Act of 2006 |
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Panelist, the Chicago Bar Association Employee Benefits Committee CLE
program on the Pension Protection Act of 2006, Chicago, October 2006 |
| |
|
| Provisions Other than Funding Under the PPA |
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The quarterly meeting of the Great Lakes TE/GE IRS Advisory Committee,
Chicago, October 2006 |
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| Streamlining Benefit Distribution Options Under the Final 411(d)(6)
Regulations |
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Sunguard - Relius Advanced Pension Conference, Chicago, September 2006 |
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| New Funding Rules for Defined Benefit Plans |
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Sunguard - Relius Advanced Pension Conference, Chicago, September 2006 |
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| Relative Value Regulations |
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College of Pension Actuaries Actuarial Conference, Chicago, August
2006 |
| |
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| Required Minimum Distributions in Defined Benefit Plans |
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The ASPPA Advanced Actuarial Conference, Boston, June 2006 |
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|
| Examining the Relative Value Rules |
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The ASPPA Advanced Actuarial Conference, Boston, June 2006 |
| |
|
| How to Eliminate Optional Forms of Benefits |
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The IRS / ASPPA Great Lakes Benefits Conference, Chicago, May 2006 |
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| Employee Benefits Issues upon Dissolution of Partnership |
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ABA Tax Section Domestic Relations Committee, panelist, “Tax Planning
for Married Same Sex Couples and Unmarried Domestic Partners - Part II:
Breaking Up Is Hard To Do!,” May 2006 |
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Illinois State Public Sector Pension Plans: The Funding Crisis
|
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The Abraham Lincoln Marovitz Inns of Court Chicago chapter monthly
meeting, April 2006 |
| |
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| Relative Value Regulations and Eliminating Optional Forms of Benefits -
or Vice Versa |
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The IRS / ASPPA Great Lakes Benefits Conference, Chicago, May 2005 |
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| Accumulation and Distribution of Retirement Assets |
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Chicago Bar Association Financial Investment Services Committee CLE
Seminar, panelist and moderator, “How Will the Privatization of Social
Security Impact the U.S. Economy and Financial Markets?” March 2005 |
| |
|
| Estate Planning and Maximizing Employee Benefits for Same-Sex Couples |
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Chicago Bar Association Committee on the Legal Rights of Gay Men &
Lesbians monthly meeting, January 2005 |
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| What Are Reasonable Actuarial Assumptions? |
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Chicago Actuarial Association monthly meeting, November 2004 |
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| Optional Forms of Benefits: Relative Values and Eliminations |
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The American Society of Pension Professionals and Actuaries Annual
meeting, Washington DC, October 2004 |
| |
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| Fiduciary Provisions and Prohibited Transactions |
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28th Annual ALI-ABA Course of Study: Basic Law of Pensions, Welfare
Plans, and Deferred Compensation, faculty, Chicago, April 2004 |
| |
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| Cash Balance Plans: An Integral Component of the Defined Benefit Plan
Renaissance |
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The John Marshall Law School Employee Benefits Law Review Symposium,
Chicago, April 2004 |
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| The Cash Balance Plan: Is It Part of the Defined Benefit Plan
Renaissance |
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Chicago Bar Association Young Lawyers Section Employee Benefits
Committee monthly meeting, September 2003 |
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| Federal Regulation of Health Benefit Plans - Overview |
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Joint Committee on Employee Benefits National Institute on ERISA
Basics, faculty, Chicago, February 2003 |
| |
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| A Balanced Discussion on the Unauthorized Practice of Law |
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Chicago Bar Association Young Lawyers Section CLE seminar, moderator
and coordinator, April 2003 |
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| Proper Beneficiary Designations |
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Chicago Bar Association Young Lawyers Section Estate Planning
Committee, CLE Seminar, faculty, "IRAs: What You Need to Know When
Creating an Estate Plan for Your Clients,” October 2002 |
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| Using a Target Benefit Approach to Funding Private Social Security
Individual Accounts |
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International Congress of Actuaries, Cancun, April 2002 |
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| Current Developments in Domestic Partner Benefits |
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Chicago Bar Association Committee for the Legal Rights of Gay Men &
Lesbians monthly meeting, February 2002 |
| |
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| What ERISA Attorneys Need to Know about the Enrolled Actuary's Valuation
and Report |
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Chicago Bar Association Young Lawyers Section Employee Benefits
Committee monthly meeting, January 2002 |
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| The Making of the New Tax Law: A Review of the Bush Plan and How it
Effects Young Lawyers |
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American Bar Association Law Student Division, annual meeting,
panelist, Chicago, August 2001 |
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| The Myths and Realities of Tax and Employee Benefits Law |
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American Bar Association Section of Taxation Young Lawyers Forum,
annual meeting, panelist, Atlanta, August 2001 |
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| Estate Planning Aspects of the New Required Minimum Distribution
Proposed Regulations |
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Chicago Bar Association Young Lawyers Section Estate Planning
Committee, January 2001 monthly committee meeting |
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| Employee Benefit Plan Issues |
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Chicago Bar Association Young Lawyers Section Estate Planning
Committee CLE Seminar, panelist, "Choice of Entity Concerns During the
Life Cycle of a Small Business,” December 1999 |
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| How Social Security Benefits Might Effect the Estate planning of
American Citizens Who Work Abroad |
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Chicago Bar Association Young Lawyers Section Estate Planning
Committee, monthly committee meeting, November 1999 |
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| Cash Balance Plans - An Insider's View |
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Chicago Bar Association Employee Benefits Committee, monthly committee
meeting, October 1999 |
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| Planning For Retirement |
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WKRS, 102.3 fm, talk show guest, Waukegan, Illinois, November 19,1997 |
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| IRA Planning After TRA 1997 |
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Chicago Bar Association Young Lawyers Section Estate Planning
Committee, monthly committee meeting, October 1997 |
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| Qualified Retirement Plans |
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Chicago Bar Association Young Lawyers Section Tax Law Committee,
monthly committee meeting, April 1997 |
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