Publications

  • “First Steps to Modernizing DC Annuitization: QLACs and Revenue Ruling 2012-3,” BNA/Bloomberg Pension and Benefits Daily, April 10, 2012.
  • “403(b)/457 Plan Requirements Handbook,” Thompson Publishing, 2012.
  • “403(b) Model Disclosure Form,” February 2012, ASPPA/NTSAA/NEA.
  • “Tax Code Section 403(b) Terminations in Context,” BNA, March 2011.
  • “Open MEP White Paper”, 2011
  • Securities Rules for Retirement Plans, Practical Compliance and Risk Management for the Securities Industry, Wolters Kluver, Publisher, March-April, 2011.
  • Update: “Annuitizing From § 401(a) Defined Contribution Plans:A Technical Overview, BNA Pension and Benefts,” March 2011.
  • “Insurance Guarantees in Defined Contribution Plans,” Reproduced with permission from Tax Management Memorandum, Vol. 51, No. 6, 03/15/2010. Copyright 2010 by The Bureau of National Affairs, Inc. 
  • “SEC’s and DOL’s Cross Agency Waltz: The ERISA Connection to Disclosure, Advice, Compensation and Conflict of Interest,” Practical Compliance and Risk Management for the Securities Industry, Wolters Kluver, Publisher, May-June-2009.
  • 
“403(b) Answer Book”, 7th Edition, contributing author, Aspen Publishers (2008).
  • “Successful 403(b) Plans in School Districts: A Comprehensive Guide For School Districts”, co-author, National School Boards Association, December 2008.
  • “Distributing Annuities from Defined Contribution Plans: The Qualified Plan Distributed Annuity,” CCH Pension Plan Guide, Benefit Practice Portfolios, June 2008.
  • 
”Annuitizing from 401(a) Defined Contribution Plans: A Technical Overview,” Bureau of National Affairs: ERISA Compliance & Enforcement Library; ERISA Compliance and Enforcement Strategy Guide, July, 2008.
  • “New Obligations for Plan Sponsors Under DOL’s Proposed Fee Disclosure Rules,” Business & Legal Reports, March 3, 2008.
  • 
”A New Era for 403(b) Plans,” Broker World, 2007.
  • “Application of SOX’s Professional Responsibility Rules to Corporate Employee Benefits Practice,” ALI-ABA Business Law Course Materials Journal, Vol. 29, Nov. 6, 2005.

Presentations

  • Tax audit for Multiple Plans of Tax Exempt Employers. Cincinnati Benefits Conference, Cincinnati, November, 2012
  • 403(b)s for Tax Exempts, Rules, Risks, and Audit Exposures,” Chicago-Kent Conference on Not-For-Profit Organizations, June, 2012
  • “The Multiple Personalities of Multiple Employer Plans,” Mid-Atlantic Benefits Conference, Philadelphia, May, 2012.
  • “Multiple Employer Plans, the Final Debate,” Benefit Conference of the South, Atlanta, May 2012.
  • “Retirement Plan Design for Tax-Exempt Entities”, ”Fee Disclosure for both ERISA and Non-ERISA 403(b) Plans,” NTSAA 2012 Compliance Conference, Las Vegas, May 2012.
  • “DC Plan Administrative/Regulatory Issues-and Things That Go Bump In the Night,” LOMA/LIMRA 2012 Retirement Industry Conference, Orlando, April 2012
  • “Integrating ERISA Compliance Into the Securities Compliance Program,” National Society of Compliance Professionals, Midwest Meeting, Chicago April 2012.
  • ASPPA Webcast, “403(b): The Rest of the Story”, February 23, 2012
  • NTSAA,  Advisor Summit, “Ask the Experts,”February 10, 2012
  • “Understanding the New403(b) Model Disclosure Form,” ASPPA WebcastFebruary 6, 2012.
  • ASPPA/IRS Cincinnati Benefits Conference, “403(b) Plans-The Rest Of the Story”; Multiple Personalities for Multiple Employer Plans.” November, 201.1
  • ASPPA Annual Meeting, Washington D.C., October 2011. “Planning Opportunities for 457 Plans;” “Lifetime Income;” “Multiple Employer Plans.”
  • Center For Due Diligence, 2011 Advisors Conference, “403(b) Opportunities,” Chicago, October 2011.
  • Western Pension and Benefits Conference, Las Vegas, July 2011.  Multiple Employer Plans;403(b) Plan Document Issues.
  • Cincinnati Bar Association Benefits Conference, Cincinnati, June 2011. 403(b) Update.
  • ASPPA GAC Webcast, “Multiple Employer Plans,” June 2011.
  • National Society of Compliance Professionals, Midwest Meeting, Chicago, “Compliance With Retirement Issues,” April 2011.
  • Great Lakes TEGE Council, Chicago, “403(b) Issues for Tax Exempt Lawyers,” April, 2011
  • Norhern Indiana ABC, “Retirmeent Law Update”, Ft. Wayne, IN, April 2011.
  • ASPPA GAC Webcast, “403(b) Plan Terminations,” April, 2011.
  • ASPPA Annual Meeting, Wash D.C., “Plans for Tax Exempt Employers,” Oct 2010
  • ASPPA/IRS Cincinnati Benefits Conference, “403(b) Plan Documents,” October 2010
  • Testimony, Treasury/DOL Hearings on Lifetime Income, Washington DC. September, 2010
  • Cincinnati Bar Association, “403(b) Hot Topics,” June 2010.
  • IRS  Staff training; “Hot Topics” Videotaping, 403(b) issues. John Marshall Law School, June 2010.
  • American Law Institute-American Bar Association, San Francisco, March 2010, “Annuities in Defined Contribution Plans.”
  • ASPPA GAC Webcast, March 2010, 403(b) ERISA Issues.
  • The Standard Insurance Company, advisor webcast, “Helping Your Clients Manage Their 403(b) ERISA Issues,” February 2010.
  • TEGE National Conference, Baltimore, MD, February 2010. 403(b) ERISA issues.
  • National Tax Sheltered Annuity Association (NTSAA), Annual Meeting, Palm Springs, CA, January, 2010. “ERISA Challenges for ERISA and Non-ERISA 403(b) Plans.”
  • American Law Institute-American Bar Association, Wash D.C., October 2009, “403(b)-More Answers, More Questions.”
  • Chicago Bar Association, “403(b) Update”, Novemebr 2009, Chicago, IL.
  • National Security Compliance Professionals Annual Meeting, Philadelphia, October 2009, “ERISA Issues for Compliance Security Compliance Professionals.”
  • American Bar Association, Chicago, September 2009, Joint Fall CLE: “Guaranteed Income Investments for 401(k) Plans.”
  • DOL/ASPPA “DOL Speaks,” Washington D.C., September 2009: “403(b) Administration, Reporting and Disclosure.”
  • Mid Size Pension Conference, Boston, May, 2009, “A Fiduciary Check-up.”
  • NIPA 2009 Annual Meeting, Las Vegas, April 2009, “403(b): A Consultant’s Guide.”
  • ASPPA 2009 401(k) Sales Summit, San Diego, April 2009, “Pitfalls to Opportunities: Helping the Employer Untangle the 403(b) Knots.”
  • ALI-ABA Advanced Law of Pensions, “Getting over the 403(b) Hump A To-Do List For the Non-Initiate”, Washington D.C. October 2008 and San Francisco March 2009.
  • IRS/ASPPA Great Lakes Benefit Conference, Chicago, March 2009, “Fiduciary Issues In Troubled Times.”
  • IRS/TEGE Council Annual Meeting, Baltimore, February 2009, 403(b) Panel with Bob Architect.
  • ACLI Annual Meeting, Boston, November 2008: “Solving the Retirement Plan Puzzle.”
  • Plan Sponsor 403(b) Summit, Jacksonville, April 2008: “403(b) Compliance.”
  • Institute of Pension Plan Management, Purdue University, and ASPPA, “403(b) Hot Topics,” currently available webinar series n ASPPA’s and IPPM’s websites.