Articles
Our attorneys regularly publish articles on recent developments in their respective areas of practice. These articles help our clients keep up to date with changes in the law, pending litigation, legislation, and court decisions that affect their own areas of responsibility. You can find current articles here, as well as an archive of past articles.
Controversy | Corporate | Employee Benefits | Executive Compensation
International | Tax Accounting | Miscellaneous
Controversy
Corporate
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Article
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Author
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Author
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Publication
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Date
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| Outline of Thoughts on Corporate Distributions |
Robert H. Wellen |
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The Tax Magazine |
March 2007 |
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| The W-2 Wage Limitation On the §199 Deduction: What W-2 wages and Who gets credit for them? |
Danielle E. Rolfes |
Dean R. Morley |
BNATAX Management |
January 3, 2007 |
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| Musings on Selected Provisions of the Final §199 Regulations Applicable to Corporate Manufacturers of Tangible Property |
Danielle E. Rolfes |
A.W. Granwell
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Tax Management Inc. |
September 4, 2006 |
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| Accuracy-Related and Fraud Penalties After Enactment of the American Jobs Creation Act of 2004 |
David D. Sherwood
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Alan W. Granwell |
Federal Bar Association, Section of Taxation Report |
Winter 2005 |
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| The Domestic Activities Production Deduction: Demystifying the International Tax Aspects |
Danielle E. Rolfes |
Alan W. Granwell |
Tax Management International Journal |
August 12, 2005 |
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| The 199 Domestic Production Activities Deduction: Opportunities, Pitfall, and Ambiguities for Domestic Manufacturers: Part II |
Danielle E. Rolfes |
Alan W. Granwell |
Tax Management Memorandum |
July 25, 2005 |
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| The 199 Domestic Production Activities Deduction: Opportunities, Pitfall, and Ambiguities for Domestic Manufacturers: Part I |
Danielle E. Rolfes |
Alan W. Granwell |
Tax Management Memorandum |
July 11, 2005 |
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| Identifying 10 Leading Tax Lawyers |
Planning Under the New Regulations |
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Legal Times |
July 18, 2005 |
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| 107 Tax Notes 1445 - American Jobs Creation Act of 2004 -- A Selective Analysis |
Robert H. Wellen |
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2005 Tax Analysis Tax Notes |
June 13, 2005 |
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| Tax Bibliographies; Book Reviews, 107 Tax Notes 1445 - American Jobs Creation Act of 2004 -- A Selective Analysis |
Robert H. Wellen |
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June 6, 2005 |
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| Section 165(g)(3) and Section 332 Memorandum |
Robert H. Wellen |
Dirk J.J. Suringa |
Ivins, Phillips & Barker |
October 8, 2004 |
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| 87 Tax Notes 1367 - Merging Disregarded Entities |
Robert H. Wellen |
Jasper L. Cummings, Jr. |
2000 Tax Analysis Tax Notes |
June 5, 2000 |
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| 87 Tax Notes 103 - Mergers & Acquisitions: Questioning Rev. Rul. 96-29's Scope |
Robert H. Wellen |
Jasper L. Cummings, Jr. |
2000 Tax Analysis Tax Notes |
April 3, 2000 |
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| "One of the Last Pristine Tax Boutiques" |
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Legal Times |
February 21, 2000 |
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| 79 Tax Notes 1647 - Another Take on Peracchi |
Robert H. Wellen |
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1998 Tax Analysts |
June 22, 1998 |
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| Hybrid Branches Face Stern Test |
Joseph DeCarlo |
Alan W. Granwell and Dirk J.J. Suringa |
9 Int'l Tax Review 19 |
1998 |
| Current Issues in International Tax Planning for Motion Picture Production and Distribution |
Joseph DeCarlo |
Michael J. Nazitto |
Univ. of Southern California Institute on Federal Taxation |
1997 |
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| The 6th Edition of B&E: Keeping Pace with the Code, Congress and the Courts |
Robert H. Wellen |
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Journal of Taxation |
July, 1994 |
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| New Guidance Is Needed for the 'Substantially All' Rule as Applied to Acquisitions |
Robert H. Wellen |
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Journal of Taxation |
1993 |
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| More Problems Complicate the Application of 'Substantially All' to Acquisitions |
Robert H. Wellen |
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Journal of Taxation |
1993 |
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| IRS Determines Asbestos Removal is Capital Expenditure |
Eric R. Fox |
Michael F. Solomon |
Journal of Taxation |
October, 1992 |
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| Who Incurs Environmental Clean-Up Costs - And Why - May Determine Deductibility |
Eric R. Fox |
Michael F. Solomon |
Journal of Taxation |
January, 1992 |
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| Improved Development of Complex Tax Legislation |
H. Stewart Dunn |
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American Journal of Tax Policy |
1992 |
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| Proposed Earnings Stripping Regulations |
Joseph DeCarlo |
Alan W. Granwell and M. Mayo |
9 InterTax 405 |
1991 |
| |
| Sourcing Rules Applicable to Income from Notional Principal Contracts |
Joseph DeCarlo |
A. Feist and K. Klein |
20 TMIJ 308 |
1991 |
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| New Uniform Capitalization and Long-Term Contract Rules |
Leslie J. Schneider |
Michael F. Solomon |
Journal of Taxation |
1986 |
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| 32 Tax Notes 477 - A Revised Roadmap to Section 338 |
Robert H. Wellen |
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1986 Tax Analysis Tax Notes |
August 4, 1986 |
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| Advantages of New Tax Court Decision Allow Use of LIFO with Completed Contract Method |
Leslie J. Schneider |
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Journal of Taxation |
January, 1983 |
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| An Analysis of the New Proposed Regulations on Use of Published Indices for Dollar-Value |
Leslie J. Schneider |
Michael Solomon |
Journal of Taxation |
1981 |
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| Insuring that special allocations of partnership income and loss are recognized |
Clifton B. Cates III |
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Taxation for Lawyers |
1981 |
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| Making the most of special allocations of partnership income and coping with risks |
Clifton B. Cates III |
|
Taxation for Lawyers |
1981 |
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| Coping with the IRS Unpublished Rules for Handling Accounting Method Changes |
Leslie J. Schneider |
|
Journal of Taxation |
April, 1978 |
| |
| The Final Inventory Regulations: Analysis and Planning |
Leslie J. Schneider |
|
Tax Advisor |
1974 |
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| The New Proposed Inventory Cost Regulations |
Leslie J. Schneider |
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Tax Advisor |
1973 |
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| The Leslie Case |
Eric R. Fox |
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Tax Law Review |
1970 |
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| Thin Incorporation: The Debt-Equity Issue |
H. Stewart Dunn |
|
NYU Institute on Federal Taxation |
1970 |
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| Financing Foreign Operations Through Domestic Finance Subsidiaries |
Eric R. Fox |
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Virginia Law Review |
1969 |
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| The New Consolidated Return Regulations May Preempt the Field in Determining the Allowance of Operating Losses |
H. Stewart Dunn |
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Tax Law Review |
1967 |
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| Affiliated and Related Corporations: Elections for a multiple corporation group under the revenue act of 1964 |
H. Stewart Dunn |
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NYU Institute on Federal Taxation |
1965 |
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| Transfer of Know-how to controlled corporations |
H. Stewart Dunn |
|
Taxes |
1961 |
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Employee Benefits
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Article
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Author
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Author
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Publication
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Date
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| IRS Backloading Guidance Under Revenue Ruling 2008-7 -- Good and Not-So-Good News for Plan Sponsors |
Kevin P. O'Brien
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Rosina B. Barker
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Ivins, Phillips & Barker
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February 5, 2008
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| RSUs and Restricted Stock for Retirement-Eligible Employees -- Tax Surprises under Section 162(m) |
Kevin P. O'Brien
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Rosina B. Barker
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Ivins, Phillips & Barker
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January 30, 2008
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| News Flash: PBGC Chief Counsel Joins Ivins Phillips & Barker to Lead ERISA Litigation Practice |
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Ivins, Phillips & Barker |
January 24, 2007 |
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| Post-PPA Cash Balance Plan Determination Letter Process |
William L. Sollee, Jr. |
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Ivins, Phillips & Barker |
May 18, 2007 |
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| Salary Continuation Arrangements: Still Viable But Proceed With Caution Under Final Code 409A and 415 Regulations |
William L. Sollee, Jr. |
|
Ivins, Phillips & Barker |
April 16, 2007 |
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| Qualified Retirement Plans |
Robin Solomon |
|
RIA Corporate Controller Manual |
2006 |
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| Code Section 409A and the Hidden Deferred Compensation in Executive Employment Agreements |
Kevin P. O'Brien |
Rosina B. Barker |
Benefits Law Journal |
Winter 2005 |
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| Vesting of Deferred Compensation: When Words Are More Taxing Than Deeds |
Kevin P. O'Brien |
Rosina B. Barker |
Tax Notes |
February 6, 2006 |
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| Section 409A: Five Points That May Surprise You |
William Sollee, Jr. |
|
Ivins, Phillips & Barker |
January 2006 |
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| Cash Bal. Plans & Age Discrimination: The Statute Speaks & (Most) Courts Listen |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Spring 2005 |
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| Roth Contributions - Proposed Regulations Issued |
Kevin P. O'Brien |
|
Ivins, Phillips & Barker |
March 2, 2005 |
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| SERPs and Elective Deferral Plans Must Comply With §409A |
Rosina B. Barker |
Kevin P. O'Brien,& William L. Sollee Jr. |
Pension & Benefits Daily |
February 10, 2005 |
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| Executive Employment Agreements Must Comply With Section 409A |
Rosina B. Barker |
Kevin P. O'Brien,& William L. Sollee Jr. |
Daily Tax Report |
February 9, 2005 |
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| The American Jobs Creation Act of 2004: An Analysis of Selected Provisions |
Ivins, Phillips & Barker |
|
Ivins, Phillips & Barker |
November 2004 |
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| Limiting 401k Fiduciary Exposure After Enron: Put Your Prose to Work |
Kevin P. O'Brien |
Rosina B. Barker |
Benefits Law Journal |
Autumn 2004 |
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| Retroactive Annuity Starting Date: What Do I Have To Do? |
Robin M. Solomon |
|
Ivins, Phillips & Barker |
August 2004 |
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| Proposed 411(d)(6) Regulations for Defined Benefit Plans: What To Do Right Now |
Robin M. Solomon |
Jodi H. Epstein |
Ivins, Phillips & Barker |
July 2004 |
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| Cash Bal. Emergency Preparedness Kit: This Is Not A Test |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Spring 2004 |
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| Cash Balance Alert: February 10, 2004 |
Ivins, Phillips & Barker |
|
Ivins, Phillips & Barker |
February 10, 2004 |
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| VEBA UBIT Flash |
Ivins Phillips & Barker |
William Sollee, Jr. |
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July 2003 |
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| Cash Balance Alert: October 30, 2003 |
Ivins, Phillips & Barker |
|
Ivins, Phillips & Barker |
October 30, 2003 |
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| Accruing Benefits for Retired Ees: The Incredible Shrinking Ruling |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Autumn 2003 |
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| Cash Bal. Plans & ADEA: IRS Proposes Regs. Under Code section 411(b)(1)(H) |
Kevin P. O'Brien |
Rosina B. Barker |
Benefits Law Journal |
Summer 2003 |
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| Jobs and Growth Tax Relief Reconciliation Act of 2003 |
Ivins, Phillips & Barker |
|
Ivins, Phillips & Barker |
June 19, 2003 |
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| Year-End Benefit Issues 2003 |
Robin M. Solomon |
|
Ivins, Phillips & Barker |
2003 |
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| What's New in Novation? Discharging Deferred Compensation Obligations Upon Sale of a Business |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Spring 2003 |
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| Berger v. Xerox: Looking for Law in All the Wrong Places |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Winter 2003 |
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| Keeping Current with Qualified Plans |
Robin M. Solomon |
Jodi H. Epstein |
Employee Benefits Bulletin |
September 10, 2002 |
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| Double Indemnity: Does Your Plan's Fiduciary Indemnification Clause Protect Your Plan Administrator? |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Autumn 2002 |
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| Guilt by Association: The ERISA Fiduciary Status of Principals, Agents, Officers, Directors and Other Affiliates |
Kevin P. O'Brien |
Rosina B. Barker |
Benefits Law Journal |
Summer 2002 |
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| Cash Bal. Conversions under ADEA - Reconsidered & Reaffirmed |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Spring 2002 |
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| Three Rulings in Search of a Theory: Accelerated Deductions for 401k Plan Contributions |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Winter 2002 |
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| Flanigan v GE: Last Nail in the Coffin of the Asset "Sale" Bugbear? |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Autumn 2001 |
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| Plan Expenses: Four Things About the Labor Department's Guidance We Still Don't Understand |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Autumn 2001 |
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| Consistency Under the Claims Process: ERISA Duty or Regulatory Hobglobin? |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Summer 2001 |
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| From the Editors: Scrivener's Error--An Overdue Doctrine for Qualified Plan Corrections |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Spring 2001 |
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| Settlements & Waivers Affecting Pension Benefits Under ERISA |
Eric D. Chason |
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Benefits Law Journal |
Winter 2001 |
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| The ERISA Common Law and the Limits of Reticulation |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Winter 2001 |
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| Benefits in Corporate Asset Sales: Guidance Takes Two Steps Forward, One Step Back |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Autumn 2000 |
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| Working Overtime to Deal With Evolving Benefits and Pay Practices |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Summer 2000 |
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| Do Cash Bal. Plans Violate the ADEA? |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Summer 2000 |
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| Cash Bal. Plans: Are Wear-Away Transitions Legal under the ADEA |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Spring 2000 |
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| Is there a scriveners error doctrine |
Rosina B. Barker
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Benefits Law Journal
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Spring 2000
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| Microsolf TAM--Answers Some Questions, Raises Others |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Winter 2000 |
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| Stand by Your Plan: Disqualification for Failure to Follow the Plan Terms after Shedco |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Summer 1999 |
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| Perspective--American Stores: IRS Wins Battle But May Have Lost War Against Accelerated Pension Deductions |
Rosina B. Barker |
|
Benefits Law Journal |
Summer 1999 |
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| Nontaxable Benefit Elections: Do They Trigger Taxable Income? More Confusion after Express Oil Change |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Spring 1999 |
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| Gearing for Battle: Prospects for Health Reform Legislation |
Robin M. Solomon |
Daryl A. Chamblee |
Employee Benefits News |
April 1, 1999 |
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| PensionCabal.com--Ruminations on the Cash Bal. Crisis |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Winter 1999 |
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| Introduction and Hughes Blues |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Autumn 1998 |
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| Whither Guidance? |
Rosina B. Barker |
Kevin P. O'Brien |
Benefits Law Journal |
Winter 1998 |
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| The Ghost in the Machine: Does the All-Events Test Survive in Code Section 404? |
Rosina B. Barker |
|
Benefits Law Journal |
Winter 1998 |
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| HIPAA's Nondiscrimination Rules: Agencies See Green Light for Regulating Plan Design |
Kevin P. O'Brien |
Rosina B. Barker |
Benefits Law Journal |
Summer 1997 |
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| Overfunded Portion of Foreign Employees' Trust Treated as Grantor Trust |
William Sollee, Sr. |
|
Journal of Taxation |
1997 |
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| Selected Developments Affecting Qualified Plans: Of Same Desks, Plan Spinoffs and Mergers, and Plan Procedures |
Kevin P. O'Brien |
|
New York University Conference on Employee Benefits Taxation |
1994 |
| |
| State Withholding from Qualified Plan Distributions |
Steven Witmer |
|
Tax Management Compensation Planning Journal |
April 2, 1993 |
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| New Final Regulations Offer More Flexibility in Defining Compensation |
William Sollee, Sr. |
|
Journal of Taxation |
1993 |
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| Final Section 401(k) and (m) Regulations Contain Substantive Changes |
Kevin P. O'Brien |
Laurie E. Keenan |
Journal of Taxation |
1991 |
| |
| Cafeteria Plans: Recent Developments and Unresolved Issues |
Kevin P. O'Brien |
|
New York University Conference on Employee Benefits Taxation |
1991 |
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| 5710. Nonqualified Deferred Compensation |
Michael R. Huffstetler |
Kurt L.P. Lawson |
Tax Practice Series, The Professional Expediter, BNA |
September 17, 1990 |
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| Recent Developments Affecting Cafeteria Plans |
Kevin P. O'Brien |
|
New York University Conference on Employee Benefits Taxation |
1990 |
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| Minimum Coverage Prop. Regs. Contain Several New Tests |
William Sollee, Sr. |
|
Journal of Taxation |
1989 |
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| The Employee Benefit Privisions of the Tax Equity and Fiscal Responsibility Act |
Kevin P. O'Brien |
Carroll Savage, William Sollee, Sr. and Daniel B. Stone |
ALI-ABA Course Materials Journal |
1982 |
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| Alert: Change in "Dependent" Definition |
Robin M. Solomon |
Ivins, Phillips & Barker |
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| Alert: Change in "Dependent" Definition |
Robin M. Solomon |
|
Ivins, Phillips & Barker |
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Executive Compensation
International
Tax Accounting
Miscellaneous
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