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Publications by Topic

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Business Tax
Omissions From Gross Income And the Chenery Rule
Tax Notes
August 16, 2010

Contingent Consideration and Contingent Liabilities in Acquisitions
Ivins, Phillips & Barker
August 2010

Brand X and Omissions From Gross Income
Tax Notes
February 1, 2010

Proposed Basis Recovery Regulations
BNA Tax Management Memorandum
September 14, 2009

International Tax Proposals Raise Technical Issues
Tax Notes
August 3, 2009

Maximizing the Benefits of Sec. 199 in an Asset Sale
The Tax Advisor
May 1, 2008

Outline of Thoughts on Corporate Distributions
The Tax Magazine
March 2007

The W-2 Wage Limitation On the §199 Deduction: What W-2 wages and Who gets credit for them?
BNATAX Management
January 3, 2007

Musings on Selected Provisions of the Final §199 Regulations Applicable to Corporate Manufacturers of Tangible Property
Tax Management Inc.
September 4, 2006

Accuracy-Related and Fraud Penalties After Enactment of the American Jobs Creation Act of 2004
Federal Bar Association, Section of Taxation Report
Fall 2005

The Domestic Activities Production Deduction: Demystifying the International Tax Aspects
Tax Management International Journal
August 12, 2005

The 199 Domestic Production Activities Deduction: Opportunities, Pitfall, and Ambiguities for Domestic Manufacturers: Part II
Tax Management Memorandum
July 25, 2005

The 199 Domestic Production Activities Deduction: Opportunities, Pitfall, and Ambiguities for Domestic Manufacturers: Part I
Tax Management Memorandum
July 11, 2005

107 Tax Notes 1445 - American Jobs Creation Act of 2004 -- A Selective Analysis
2005 Tax Analysis Tax Notes
June 13, 2005

Tax Bibliographies; Book Reviews, 107 Tax Notes 1445 - American Jobs Creation Act of 2004 -- A Selective Analysis
June 6, 2005

Section 165(g)(3) and Section 332 Memorandum
Ivins, Phillips & Barker
October 8, 2004

87 Tax Notes 1367 - Merging Disregarded Entities
2000 Tax Analysis Tax Notes
June 5, 2000

87 Tax Notes 103 - Mergers & Acquisitions: Questioning Rev. Rul. 96-29's Scope
2000 Tax Analysis Tax Notes
April 3, 2000

79 Tax Notes 1647 - Another Take on Peracchi
1998 Tax Analysts
June 22, 1998

Hybrid Branches Face Stern Test
9 Int'l Tax Review 19
March 1998

Current Issues in International Tax Planning for Motion Picture Production and Distribution
Univ. of Southern California Institute on Federal Taxation
1997

The 6th Edition of B&E: Keeping Pace with the Code, Congress and the Courts
Journal of Taxation
July 1994

More Problems Complicate the Application of 'Substantially All' to Acquisitions
Journal of Taxation
1993

New Guidance Is Needed for the 'Substantially All' Rule as Applied to Acquisitions
Journal of Taxation
1993

IRS Determines Asbestos Removal is Capital Expenditure
Journal of Taxation
October 1992

Improved Development of Complex Tax Legislation
American Journal of Tax Policy
1992

Who Incurs Environmental Clean-Up Costs - And Why - May Determine Deductibility
Journal of Taxation
January 1992

32 Tax Notes 477 - A Revised Roadmap to Section 338
1986 Tax Analysis Tax Notes
August 4, 1986

New Uniform Capitalization and Long-Term Contract Rules
Journal of Taxation
1986

Advantages of New Tax Court Decision Allow Use of LIFO with Completed Contract Method
Journal of Taxation
January 1983

An Analysis of the New Proposed Regulations on Use of Published Indices for Dollar-Value
Journal of Taxation
1981

Insuring that special allocations of partnership income and loss are recognized
Taxation for Lawyers

Making the Most of Special Allocations of Partnership Income and Coping With Risks
Taxation for Lawyers

Employee Benefits
Employers Should Prepare Immediately for PPACA Early Retiree Reinsurance Program
Employee Benefits Insider
May 10, 2010

Notice 2010-38 Clarifies Tax Treatment of Employer-Provided Health Coverage for Adult Children
Employee Benefits Insider
April 28, 2010

Document Failures in the Section 409A-Covered Plan: Correcting With and Without Notice 2010-6
BNA Pension & Benefits Daily
April 12, 2010

Your Large-Employer Health Plan: Timeline for Compliance With Health Reform
April 2010

PBGC Proposed Changes May Trigger Default Under Your Employer's Credit Agreements
Employee Benefits Insider
March 2, 2010

409A Failures: Correcting Outside of the IRS's Formal Correction Programs
Presentation to the DC Bar Tax Section Employee Benefits Committee
February 24, 2010

Protective Pension Funding Waiver Applications -- Due March 15, 2010
Ivins, Phillips & Barker
January 25, 2010

COBRA Subsidy Extension: What Does This Mean for Employers?
Ivins, Phillips & Barker Employee Benefits Insider
January 2010

409A Document Corrections Under Notice 2010-6
BNA Pension & Benefits Daily
January 8, 2010

Ten Things to Know About In-Service Retirement under PPA
Ivins, Phillips & Barker
October 21, 2009

Seventh Circuit's Contilli Decision Clarifies Requirements for Post-Retirement Actuarial Adjustments
Ivins, Phillips & Barker
September 14, 2009

401(k) Automatic Contribution Arrangement
Ivins, Phillips & Barker
September 9, 2009

409A Failures: Correcting With and Without Notice 2008-113
Tax Notes
August 10, 2009

Summary of Pending Healthcare Legislation
Ivins, Phillips & Barker
August 2009

Fry v. Exelon: How Will the IRS React?
Ivins, Phillips & Barker
July 22, 2009

Benefits Outsourcing Contracts - Negotiate Carefully!
Ivins, Phillips & Barker
July 9, 2009

Accelerated Deductions for Self-Funded Medical IBNR Reimbursements – Even Faster than You May Have Thought
Ivins, Phillips & Barker
June 25, 2009

Second Circuit Victory for PBGC in Oneida Will Make Distress Terminations in Bankruptcy More Expensive
BNA Pension & Benefits Reporter
May 12, 2009

Qualified Retirement Plans
RIA Corporate Controller Manual
2010

Taxing Tenure: An Examination of How the Federal Insurance Contribution Act (FICA) Has Been Applied to Tenure Buyouts
The Tax Lawyer Vol. 62, No. 1
Fall 2008

IRS Backloading Guidance Under Revenue Ruling 2008-7 -- Good and Not-So-Good News for Plan Sponsors
Ivins, Phillips & Barker
February 5, 2008

RSUs and Restricted Stock for Retirement-Eligible Employees -- Tax Surprises under Section 162(m)
Ivins, Phillips & Barker
January 30, 2008

Salary Continuation Arrangements: Still Viable But Proceed With Caution Under Final Code 409A and 415 Regulations
Ivins, Phillips & Barker
April 16, 2007

Pension Protection Act of 2006: Summary for DB Plans
Ivins, Phillips & Barker
September 2006

Vesting of Deferred Compensation: When Words Are More Taxing Than Deeds
Tax Notes
February 6, 2006

Section 409A: Five Points That May Surprise You
Ivins, Phillips & Barker
January 2006

Code Section 409A and the Hidden Deferred Compensation in Executive Employment Agreements
Benefits Law Journal
Fall 2005

EPCRS Update 2006
Ivins, Phillips & Barker
December 2005

Year-End Benefits Checklist 2005
Ivins, Phillips & Barker
November 2005

Cash Bal. Plans & Age Discrimination: The Statute Speaks & (Most) Courts Listen
Benefits Law Journal
Spring 2005

Roth Contributions - Proposed Regulations Issued
Ivins, Phillips & Barker
March 2, 2005

SERPs and Elective Deferral Plans Must Comply With §409A
Pension & Benefits Daily
February 10, 2005

Executive Employment Agreements Must Comply With Section 409A
Daily Tax Report
February 9, 2005

Alert: Change in "Dependent" Definition
Ivins, Phillips & Barker
December 2004

The American Jobs Creation Act of 2004: An Analysis of Selected Provisions
Ivins, Phillips & Barker
November 2004

Limiting 401k Fiduciary Exposure After Enron: Put Your Prose to Work
Benefits Law Journal
Fall 2004

Retroactive Annuity Starting Date: What Do I Have To Do?
Ivins, Phillips & Barker
August 2004

Proposed 411(d)(6) Regulations for Defined Benefit Plans: What To Do Right Now
Ivins, Phillips & Barker
July 2004

Cash Bal. Emergency Preparedness Kit: This Is Not A Test
Benefits Law Journal
Spring 2004

Cash Balance Alert: February 10, 2004
Ivins, Phillips & Barker
January 10, 2004

Berger v. Xerox: Looking for Law in All the Wrong Places
Benefits Law Journal
Fall 2003

Cash Balance Alert: October 30, 2003
Ivins, Phillips & Barker
October 30, 2003

Accruing Benefits for Retired Ees: The Incredible Shrinking Ruling
Benefits Law Journal
Fall 2003

VEBA UBIT Flash
Ivins Phillips & Barker
July 2003

Jobs and Growth Tax Relief Reconciliation Act of 2003
Ivins, Phillips & Barker
June 19, 2003

Cash Bal. Plans & ADEA: IRS Proposes Regs. Under Code section 411(b)(1)(H)
Benefits Law Journal
Spring 2003

What's New in Novation? Discharging Deferred Compensation Obligations Upon Sale of a Business
Benefits Law Journal
Spring 2003

Year-End Benefit Issues 2003
Ivins, Phillips & Barker
2003

Three Rulings in Search of a Theory: Accelerated Deductions for 401k Plan Contributions
Benefits Law Journal
Fall 2002

Double Indemnity: Does Your Plan's Fiduciary Indemnification Clause Protect Your Plan Administrator?
Benefits Law Journal
Fall 2002

Keeping Current with Qualified Plans
Employee Benefits Bulletin
September 10, 2002

Guilt by Association: The ERISA Fiduciary Status of Principals, Agents, Officers, Directors and Other Affiliates
Benefits Law Journal
Summer 2002

Cash Bal. Conversions under ADEA - Reconsidered & Reaffirmed
Benefits Law Journal
Winter 2002

Settlements & Waivers Affecting Pension Benefits Under ERISA
Benefits Law Journal
Fall 2001

The ERISA Common Law and the Limits of Reticulation
Benefits Law Journal
Fall 2001

Flanigan v GE: Last Nail in the Coffin of the Asset "Sale" Bugbear?
Benefits Law Journal
Fall 2001

Plan Expenses: Four Things About the Labor Department's Guidance We Still Don't Understand
Benefits Law Journal
Fall 2001

Consistency Under the Claims Process: ERISA Duty or Regulatory Hobglobin?
Benefits Law Journal
Summer 2001

From the Editors: Scrivener's Error--An Overdue Doctrine for Qualified Plan Corrections
Benefits Law Journal
Spring 2001

Microsoft TAM--Answers Some Questions, Raises Others
Benefits Law Journal
Fall 2000

Benefits in Corporate Asset Sales: Guidance Takes Two Steps Forward, One Step Back
Benefits Law Journal
Fall 2000

Do Cash Bal. Plans Violate the ADEA?
Benefits Law Journal
Summer 2000

Working Overtime to Deal With Evolving Benefits and Pay Practices
Benefits Law Journal
Summer 2000

Is There a Scriveners Error Doctrine
Benefits Law Journal
Spring 2000

Cash Bal. Plans: Are Wear-Away Transitions Legal under the ADEA
Benefits Law Journal
Spring 2000

PensionCabal.com--Ruminations on the Cash Bal. Crisis
Benefits Law Journal
Fall 1999

Perspective--American Stores: IRS Wins Battle But May Have Lost War Against Accelerated Pension Deductions
Benefits Law Journal
Summer 1999

Stand by Your Plan: Disqualification for Failure to Follow the Plan Terms after Shedco
Benefits Law Journal
Summer 1999

Gearing for Battle: Prospects for Health Reform Legislation
Employee Benefits News
April 1, 1999

Nontaxable Benefit Elections: Do They Trigger Taxable Income? More Confusion after Express Oil Change
Benefits Law Journal
Spring 1999

The Ghost in the Machine: Does the All-Events Test Survive in Code Section 404?
Benefits Law Journal
Fall 1998

Whither Guidance?
Benefits Law Journal
Fall 1998

Introduction and Hughes Blues
Benefits Law Journal
Fall 1998

HIPAA's Nondiscrimination Rules: Agencies See Green Light for Regulating Plan Design
Benefits Law Journal
Summer 1997

Overfunded Portion of Foreign Employees' Trust Treated as Grantor Trust
Journal of Taxation
1997

Selected Developments Affecting Qualified Plans: Of Same Desks, Plan Spinoffs and Mergers, and Plan Procedures
New York University Conference on Employee Benefits Taxation
1994

State Withholding from Qualified Plan Distributions
Tax Management Compensation Planning Journal
April 2, 1993

New Final Regulations Offer More Flexibility in Defining Compensation
Journal of Taxation
1993

Cafeteria Plans: Recent Developments and Unresolved Issues
New York University Conference on Employee Benefits Taxation
1991

Final Section 401(k) and (m) Regulations Contain Substantive Changes
Journal of Taxation
1991

5710. Nonqualified Deferred Compensation
Tax Practice Series, The Professional Expediter, BNA
September 17, 1990

Recent Developments Affecting Cafeteria Plans
New York University Conference on Employee Benefits Taxation
1990

Minimum Coverage Prop. Regs. Contain Several New Tests
Journal of Taxation
1989

The Employee Benefit Provisions of the Tax Equity and Fiscal Responsibility Act
ALI-ABA Course Materials Journal
1982

Executive Compensation
Internal Revenue Code Section 409A and the Hidden Deferred Compensation in Executive Employment Agreement
Benefits Law Journal
Summer 2005

Summary of New Law Affecting Nonqualified Deferred Compensation Plans
Ivins, Phillips & Barker
October 22, 2004

Your Nonqualified Deferred Compensation Plans and the New Tax Law: What You Should Do Now - What Can Wait
Ivins, Phillips & Barker
October 22, 2004

Ensuring Deductions for Performance-Based Compensation in Excess of $1 Million
Journal of Taxation
1996

Stock Options Can Ease the Impact of the RRA '93 $1 Million compensation Cap
Journal of Taxation
1994

International Tax
Check-The-Box Reform: (Subpart F)ishing with Dynamite
BNA Tax Management Memorandum
November 23, 2009

International and Corporate Tax Highlights of the American Jobs Creation Act of 2004, Tax Executives Institute
Los Angeles Chapter Meeting
December 2004

Transfer Pricing in the United States and Latin America
BNA Tax Management International Journal
January 11, 2002

What Tax Lawyers Should Know About Trade Law
BNA Tax Management International Journal
October 13, 2000

PFIC Rules: Tax Policy Gone Awry
Tax Notes
1988

International Implications of Internal Revenue Code Section 385 and Related Regulations
New York University Institute on Federal Taxation
1982

Miscellaneous
Implementing a 401(k) Automatic Enrollment Arrangement
September 9, 2009

Restitching the American Marital Quilt: Untangling Marriage from the Nuclear Family
Virginia Law Review
June 2001

Lessons from a Legislative Disaster
Tax Notes
1990

5720. Golden Parachutes
Tax Practice Series, The Professional Expediter, BNA
February 26, 1990

Options Available to a Corporation Acquiring its own stock from estate to deceased shareholder
1980

Tax Accounting
Tax Savings Idea - Change in Treatment of Exchanges of Intangibles For Exchanges that Have Already Taken Place and Been Reported as Taxable
Ivins, Phillips & Barker
November 30, 2009

Final UNICAP Regulations Expand Some Exceptions but Eliminate Others
Journal of Taxation
1994

Final Regs. On Economic Performance Requirement Resolve Most Issues
Journal of Taxation
July 1992

When will Interest be Capitalized Under the New Proposed Regulations?
Journal of Taxation
1991

Long-Term Contract Regulations: Endless Complexity and Planning Opportunities
Journal of Taxation
1986

Premature Accruals and the Relationship Between Accounting Methods and the Penalty Provisions
Univ. of Southern California Law Center, Thirty-Seventh Tax Institute
1985

Tax Controversies
Codification of the Economic Substance Doctrine
Business Tax Insider
April 20, 2010

Recovery of Madoff-Related Tax Losses
Ivins, Phillips & Barker
December 2008

Leading Lawyers
The Legal Times
July 18, 2005