Academic Articles |
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| 2011 | 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 |
| 2010 | 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 |
| 2008 | The Funding of Public Sector Pension Plans: Are They Truly in Crisis Mode?, 21 Benefits L. J. 23 |
| 2006 | 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 |
| 2004 | Cash Balance Plans: An Integral Part of the Defined Benefit Plan Renaissance, 37 J. Marshall L. Rev. 753 (Employee Benefits Law Symposium edition) |
Textbooks, Treatises and Chapters Authored |
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| 2010 | Employee Benefit Plans, Carolina Academic Press |
| 2010 | Employee Benefit Plans and Issues for Small Employers, 353-4th T.M., BNA portfolio |
| 2009 | 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 (5th ed.), author of chapter 17 |
Other Articles |
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| 2011 | Civil Unions in Illinois: Issues That Illinois Attorneys Should Consider, The Chicago Bar Record (April) |
| 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, available at www.pewcenteronthestates.org |
| 2008 | 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) |
| 2007 | 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) |
| 2006 | The Final Word on the Disclosure of Relative Values, The ASPPA Journal (September/October) |
| 2005 | 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) |
| 2004 | 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 (December) |
| 2002 | 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) |
| 2001 | 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) |
| 2000 | 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) |
| 1988 | Expanded IRA Planning Opportunities After the Tax Reform Act of 1997, The Journal of Taxation of Investments (Spring) |
Presentations |
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| 2012 | An Objective Discussion on Public Sector Pension Plans: Focus on Retirement Adequacy for Professors and Judges, Association of American Law Schools, Section on Employee Benefits Program, Annual Meeting, Washington DC (Jan. 9) |
| 2011 | Making Sense of Required Minimum Distributions, The American Society of Pension Professionals and Actuaries, Workshop, Annual Meeting, National Harbor, MD (Oct. 23) |
| 2011 | The Mathematical and Actuarial Analysis of Retirement, The Great Lakes TE/GE Council, Quarterly Meeting, Chicago (July 15) |
| 2011 | Illinois Public Sector Plans, Guest, “Justice and Law Weekly,” hosted by the Chicago Bar Association (aired on WYCC Channel 20 TV, PBS, Chicago, June 12) |
| 2011 | Sex and Sexuality Over Sixty Moderator, National Academy of Elder Law Attorneys, Annual Meeting, Workshop, Las Vegas (May 21) |
| 2010 | So Now That You’re Retired: What Risks Do You Face With Your Retirement Income?, The American Society of Pension Professionals and Actuaries, Workshop, Annual Meeting, Washington DC (Oct. 18) |
| 2010 | Employing Stock: U.S. and Foreign Taxation of Employee Stock Options, The American Bar Association Section of Taxation, Teaching Taxation Committee, Fall Meeting, panel organizer and moderator, Toronto (Sept. 24) |
| 2010 | An Introduction to ERISA for Benefit Professionals, Worldwide Employee Benefits Network (WEB National), webinar (Sept. 21) |
| 2010 | Domestic Partner Benefits in Employer Provided Health Plans: How State Taxing Authorities Are Dealing With Inconsistencies With Federal and Local State Income Tax Regimes, The 8th Annual Employee Benefits Law Symposium at The John Marshall Law School, presenter, Chicago (Apr. 29) |
| 2010 | Executive Compensation, Retirement Policy, and the Great Recession, Association of American Law Schools Annual Meeting, Section of Employee Benefits program, panelist, New Orleans (Jan. 6) |
| 2009 | Federal Regulation of Health Benefit Plans, Joint Committee on Employee Benefits National Institute on ERISA Basics, faculty, Chicago (June 11) |
| 2009 | Pedagogy of Teaching Same-Sex Spouse and Domestic Partnership Issues in a Tax or Employee Benefits Class, Association of American Law Schools Annual Meeting, Section of Sexual Orientation and Gender Identity Issues program, panelist, San Diego (Jan. 7) |
| 2008 | The Time Horizon to Fully Fund a Public Sector Pension Plan: Determination By Comparing Projected Pension Promises Growth to Projected Tax Base Growth, The American Academy of Actuaries Public Forum on Public Pension Disclosures, panelist, Washington, DC (Sept. 4) |
| 2008 | Issues in §411(d)(6), The Annual Enrolled Actuaries Meeting, Workshop, panelist, Washington, DC (Apr. 7) |
| 2007 | Reporting and Disclosure Best Practices After PPA 2006, The Illinois State Bar Association CLE program on the Pension Protection Act of 2006, faculty, Chicago (Oct. 19) |
| 2007 | Reporting and Disclosure Best Practices After PPA 2006, The ASPPA Advanced Actuarial Conference, Workshop, panelist, Boston (June 5) |
| 2007 | A Primer on ERISA Law for Enrolled Actuaries, The ASPPA Advanced Actuarial Conference, Workshop, Panelist, Boston (June 5) |
| 2007 | Reporting and Disclosure Best Practices After PPA 2006, The ASPPA & DOL Speaks Employee Benefits Conference, General Session, moderator and panelist, Washington DC (May 25) |
| 2007 | Funding Defined Benefit Plans After PPA 2006, NIPA Annual Forum & Expo, Workshop, panelist, Las Vegas (May 8) |
| 2007 | Reporting and Disclosure Requirements for Qualified Plans after PPA 2006, The IRS/ASPPA Great Lakes Benefits Conference, Workshop, panelist, Chicago (May 2) |
| 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, The 5th Annual Employee Benefits Law Symposium at The John Marshall Law School, presenter, Chicago (Apr. 25) |
| 2007 | Public Sector Pension Plans in Illinois: A Workshop on Determining Proper Funding Levels, The John Marshall Law School, organizer, moderator and presenter, Chicago (Feb. 26) |
| 2006 | Required Minimum Distributions for Defined Benefit Plans, The American Society of Pension Professionals and Actuaries, Workshop, Annual Meeting, Washington DC (Oct. 28) |
| 2006 | Public Sector Pension Plans in Illinois: Will the Promises Be Kept? The John Marshall Law School, organizer, moderator and presenter, Chicago (Oct. 17) |
| 2006 | Miscellaneous Provisions of the Pension Protection Act of 2006, The Chicago Bar Association Employee Benefits Committee CLE program on the Pension Protection Act of 2006, panelist, Chicago (Oct. 12) |
| 2006 | Provisions Other than Funding Under the PPA , The quarterly meeting of the Great Lakes TE/GE IRS Advisory Committee, panelist, Chicago (Oct. 12) |
| 2006 | Streamlining Benefit Distribution Options Under the Final 411(d)(6) Regulations, Sunguard – Relius Advanced Pension Conference, Wrokshop, panelist, Chicago (Sept. 28) |
| 2006 | New Funding Rules for Defined Benefit Plans , Sunguard – Relius Advanced Pension Conference, Workshop, panelist, Chicago (Sept. 28) |
| 2006 | Relative Value Regulations, College of Pension Actuaries Actuarial Conference, Workshop, panelist, Chicago (Aug. 5) |
| 2006 | Required Minimum Distributions in Defined Benefit Plans, The ASPPA Advanced Actuarial Conference, Workshop, panelist, Boston (June 12) |
| 2006 | Examining the Relative Value Rules, The ASPPA Advanced Actuarial Conference, Workshop, panelist, Boston (June 12) |
| 2006 | How to Eliminate Optional Forms of Benefits, The IRS / ASPPA Great Lakes Benefits Conference, Workshop, panelist, Chicago (May 21) |
| 2006 | Tax Planning for Married Same Sex Couples and Unmarried Domestic Partners – Part II: Breaking Up Is Hard To Do!, The American Bar Association Section of Taxation, Domestic Partnership Committee, Fall Meeting, panelist, Washington DC (May 11) |
| 2006 | Illinois State Public Sector Pension Plans: The Funding Crisis, The Abraham Lincoln Marovitz Inns of Court Chicago chapter monthly meeting, presenter, Chicago (April 16) |
| 2005 | Relative Value Regulations and Eliminating Optional Forms of Benefits - or Vice Versa, The IRS /ASPPA Great Lakes Benefits Conference, Workshop, panelist, Chicago (May 20) |
| 2005 | Accumulation and Distribution of Retirement Assets, The Chicago Bar Association Financial Investment Services Committee CLE Seminar, “How Will the Privatization of Social Security Impact the U.S. Economy and Financial Markets?” panelist and moderator , Chicago (Mar. 2) |
| 2005 | Estate Planning and Maximizing Employee Benefits for Same-Sex Couples, The Chicago Bar Association Committee on the Legal Rights of Gay Men & Lesbians monthly meeting, presenter, Chicago (Jan. 14) |
| 2004 | What Are Reasonable Actuarial Assumptions? Chicago Actuarial Association monthly meeting, presenter, Chicago (November |
| 2004 | Optional Forms of Benefits: Relative Values and Eliminations, The American Society of Pension Professionals and Actuaries Annual meeting, Workshop, presenter, Washington DC (October) |
| 2004 | Fiduciary Provisions and Prohibited Transactions, 28th Annual ALI-ABA Course of Study: Basic Law of Pensions, Welfare Plans, and Deferred Compensation, faculty, Chicago (April) |
| 2004 | Cash Balance Plans: An Integral Component of the Defined Benefit Plan Renaissance, The 2nd Annual John Marshall Law School Employee Benefits Law Review Symposium, presenter, Chicago (April) |
| 2003 | The Cash Balance Plan: Is It Part of the Defined Benefit Plan Renaissance, The Chicago Bar Association Young Lawyers Section Employee Benefits Committee monthly meeting, presenter, Chicago (September) |
| 2003 | Federal Regulation of Health Benefit Plans – Overview, Joint Committee on Employee Benefits National Institute on ERISA Basics, faculty, Chicago (May) |
| 2003 | A Balanced Discussion on the Unauthorized Practice of Law, The Chicago Bar Association Young Lawyers Section CLE seminar, moderator and coordinator, Chicago (April) |
| 2002 | Proper Beneficiary Designations, “IRAs: What You Need to Know When Creating an Estate Plan for Your Clients,” The Chicago Bar Association Young Lawyers Section Estate Planning Committee, CLE Seminar, faculty, Chicago (October) |
| 2002 | Using a Target Benefit Approach to Funding Private Social Security Individual Accounts, International Congress of Actuaries, defense of paper, Cancun (April) |
| 2002 | Current Developments in Domestic Partner Benefits, The Chicago Bar Association Committee for the Legal Rights of Gay Men & Lesbians monthly meeting, presenter, Chicago (February) |
| 2002 | What ERISA Attorneys Need to Know about the Enrolled Actuary’s Valuation and Report, The Chicago Bar Association Young Lawyers Section Employee Benefits Committee monthly meeting, presenter, Chicago (January) |
| 2001 | The Making of the New Tax Law: A Review of the Bush Plan and How it Effects Young Lawyers, The American Bar Association Law Student Division, annual meeting, panelist, Chicago (August) |
| 2001 | The Myths and Realities of Tax and Employee Benefits Law, The American Bar Association Section of Taxation Young Lawyers Forum, annual meeting, panelist, Atlanta (August) |
| 2001 | Estate Planning Aspects of the New Required Minimum Distribution Proposed Regulations, The Chicago Bar Association Young Lawyers Section Estate Planning Committee, presenter (January) |
| 1999 | Employee Benefit Plan Issues, “Choice of Entity Concerns During the Life Cycle of a Small Business,” The Chicago Bar Association Young Lawyers Section Estate Planning Committee CLE Seminar, panelist, Chicago (December) |
| 1999 | How Social Security Benefits Might Effect the Estate planning of American Citizens Who Work Abroad, The Chicago Bar Association Young Lawyers Section Estate Planning Committee, monthly committee meeting, presenter, Chicago (November) |
| 1999 | Cash Balance Plans - An Insider's View, The Chicago Bar Association Employee Benefits Committee, monthly committee meeting, presenter, Chicago (October) |
| 1997 | Planning For Retirement, WKRS, 102.3 fm, talk show guest, Waukegan (Nov. 19) |
| 1997 | IRA Planning After TRA 1997, The Chicago Bar Association Young Lawyers Section Estate Planning Committee, monthly committee meeting, presenter, Chicago (October) |
| 1997 | Qualified Retirement Plans, The Chicago Bar Association Young Lawyers Section Tax Law Committee, monthly committee meeting, presenter, Chicago (April) |
photo: Breton Littlehales site: Bruce Seeds © Barry Kozak