Publications: Benefits & Compensation

Introduction to "Benefits Bullets"
Benefits Bullets, 04.2024
Authorizing Activity with Respect to Employee Benefit Plans Based on a Power of Attorney
Benefits Bullets, 04.17.2024
Abortion Coverage in ERISA Plans After Dobbs
IPB Benefits & Compensation Insider, 07.07.2022
IPB Alert: Notice 2019-09 and Section 4960
04.02.2019
TCJA Alert: Unexpected Effect of Section 4960 Excise Tax
02.2019
New Year's Resolutions for Benefit Professionals
Benefits & Compensation Insider, 01.2019
Employee Benefits Update
12.20.2017
EB Update: Tax Reform
11.17.2017
"The Case for Custom Target-Date Funds"
Columbia Threadneedle Investments, 08.2017
Employee Benefits Update: American Health Care Act
03.2017
Employee Benefits Update: Health Savings Accounts
03.2017
409A Failures: New Corrections Under Guidance and Case Law
Tax Notes, 09.19.2016
Employee Benefits Update
09.2016
Employee Benefits in Focus: The DOL Fiduciary Rule
Employee Benefits Insider, 06.07.2016
Wellness Plans - EEOC Rules Remove Roadblocks But Narrow the Compliance Lanes Ahead
Employee Benefits Insider, 05.25.2016
Employee Benefits in Focus: Wellness Plans
Employee Benefits Insider, 05.25.2016
Deploying Company Foundations in Battle for Tech Talent
The Tax Executive, 04.06.2016
Employee Benefits Update
03.2016
RJR Court Adopts Template Prudent Process for Terminating Employer Stock Funds
Employee Benefits Update, 03.17.2016
Fidelity Challenged for Keeping 'Float' Income in 401(k) Plans
Employee Benefits Update, 03.17.2016
IRS Reduces VCP Fees (Again); Encourages Plan Corrections
Employee Benefits Update, 03.17.2016
Recouping Overpayments: Lessons Learned from Recent Cases
Employee Benefits Update, 03.17.2016
Health Reform Resources
03.07.2016
Affordable Care Act Delays, Changes
Employee Benefits Update, 01.29.2016
Court Takes Issue with EEOC Position on Wellness
Employee Benefits Update, 01.29.2016
Lessons from ERISA Fee Litigation: 2015 Year in Review
Employee Benefits Update, 01.29.2016
PBGC Premiums, IRS Mortality Tables Spur Additional De-Risking Activity by Plan Sponsors
Employee Benefits Update, 01.29.2016
Supreme Court Allows Plan's Forum Selection Clause to Stand
Employee Benefits Update, 01.29.2016
Hold It or Fold It: Keeping or Terminating the Employer Stock Fund After Dudenhoeffer and Tatum
BloombergBNA Pension & Benefits Daily, 08.11.2015
IRS Issues Guidance Regarding Credits and Refunds of Tax Withheld from International Payments
Employee Benefits Insider & Corporate Tax Insider, 04.29.2015
IRS Issues Guidance re Tax Withholding on International Payments
04.29.2015
Responding to a Data Breach in Your Health Plan
Employee Benefits Insider, 02.12.2015
ACA Increases Exposure for Misclassifying Leased Employees
Employee Benefits Insider, 10.23.2014
The End of Circular 230 Disclaimers
Employee Benefits Insider, 06.11.2014
IRS Pilot Program for Section 409A Audits to Focus on Top 10 Highest Paid Employees
Employee Benefits Insider, 05.13.2014
Closed Pension Plans: Limited Nondiscrimination Testing Relief
Employee Benefits Insider, 01.30.2014
In-Plan Roth Rollovers
Employee Benefits Insider, 01.30.2014
Roundup of Recent IRS Qualified Plans Guidance
Employee Benefits Insider, 01.30.2014
Safe Harbor 401(k) Plans: More Mid-Year Flexibility
Employee Benefits Insider, 01.30.2014
Ivins Files Supreme Court Amicus Brief in Quality Stores Case
12.2013
401(k) Investment Committee Topics
Employee Benefits Insider, 11.19.2013
New Field Attorney Advice Deductibility of Employee Bonuses
Employee Benefits Insider, 11.08.2013
Employee Benefits Law, Third Edition, Cumulative Supplement
Contributing Author, Bloomberg BNA, Fall 2013
IRS Post-DOMA Guidance: What Employers Should Do Now
Employee Benefits Insider, 09.16.2013
IRS Post-DOMA Guidance: What Employers Should Do Now
09.16.2013
Now What? Employee Benefits After DOMA
Employee Benefits Insider, 07.02.2013
Now What? Employee Benefits After DOMA
07.02.2013
If the Supreme Court Rules Against DOMA: Ten Questions Employers Will Ask
Employee Benefits Insider, 06.21.2013
Rabbi Trusts May Need Amendment to Avoid Code Section 409A Trap
Employee Benefits Insider, 05.24.2013
Department of Labor's Lifetime Income Proposal
Employee Benefits Insider, 05.08.2013
New Taxes and Fees Under the Affordable Care Act - More Headaches for Employers
Employee Benefits Insider, 04.05.2013
New Taxes and Fees under the Affordable Care Act – More Headaches for Employers
04.05.2013
IRS Updates EPCRS Corrections Program for Qualified Plans
Employee Benefits Insider, 01.2013
Qualified Retirement Plans
RIA Corporate Controller Manual, 2017
408(b)(2) Call to Action: Plan Fiduciary Obligations after the July 1, 2012 Deadline
Ivins, Phillips & Barker, 07.06.2012
The Fiduciary's Role in the Termination of Single Employer Defined Benefit Plans: A Practical Guide
PLANSPONSOR, 06.2012
Payback Time: Tax Treatment of Executive Compensation Clawbacks
Chapter 1C of New York University Review of Employee Benefits and Executive Compensation, 10.2011
409A Failures: Correcting With and Without the IRS Formal Correction Programs
46th Southern Federal Tax Institute, 09.23.2011
Cash Balance Plan Resource Page
01.13.2011
Achieving Success in a Worker Classification Audit
Practical Tax Strategies, 11.2010
Taxing Clawbacks
Tax Notes, 10.25.2010
Employers Should Prepare Immediately for PPACA Early Retiree Reinsurance Program
Employee Benefits Insider, 05.10.2010
Notice 2010-38 Clarifies Tax Treatment of Employer-Provided Health Coverage for Adult Children
Employee Benefits Insider, 04.28.2010
VEBA Retiree Medical Reserves -- Two New Tax Reduction Strategies
04.21.2010
Document Failures in the Section 409A-Covered Plan: Correcting With and Without Notice 2010-6
BNA Pension & Benefits Daily, 04.12.2010
Your Large-Employer Health Plan: Timeline for Compliance With Health Reform
04.2010
PBGC Proposed Changes May Trigger Default Under Your Employer's Credit Agreements
Employee Benefits Insider, 03.02.2010
Code § 401(a)(17) Compensation Limit – Simplify 401(k) Plan Administration and Increase Permitted HCE Deferrals with a Simple Drafting Technique
02.28.2010
409A Failures: Correcting Outside of the IRS's Formal Correction Programs
Presentation to the DC Bar Tax Section Employee Benefits Committee, 02.24.2010
401(k) Plan Nondiscrimination Testing Solution
02.01.2010
COBRA Subsidy Extension: What Does This Mean for Employers?
Employee Benefits Insider, January 2010
409A Document Corrections Under Notice 2010-6
BNA Pension & Benefits Daily, 01.08.2010
Ten Things to Know About In-Service Retirement under PPA
10.21.2009
Seventh Circuit's Contilli Decision Clarifies Requirements for Post-Retirement Actuarial Adjustments
09.14.2009
401(k) Automatic Contribution Arrangement
09.09.2009
Implementing a 401(k) Automatic Enrollment Arrangement
09.09.2009
409A Failures: Correcting With and Without Notice 2008-113
Tax Notes, 08.10.2009
Fry v. Exelon: How Will the IRS React?
07.22.2009
Benefits Outsourcing Contracts - Negotiate Carefully!
07.09.2009
Accelerated Deductions for Self-Funded Medical Reimbursements – Even Faster than You May Have Believed
06.30.2009
Accelerated Deductions for Self-Funded Medical IBNR Reimbursements – Even Faster than You May Have Believed
06.25.2009
Second Circuit Victory for PBGC in Oneida Will Make Distress Terminations in Bankruptcy More Expensive
BNA Pension & Benefits Reporter, 05.12.2009
IRS Backloading Guidance Under Revenue Ruling 2008-7 -- Good and Not-So-Good News for Plan Sponsors
02.05.2008
RSUs and Restricted Stock for Retirement-Eligible Employees -- Tax Surprises under Section 162(m)
01.30.2008
Salary Continuation Arrangements: Still Viable But Proceed With Caution Under Final Code 409A and 415 Regulations
04.16.2007
Pension Protection Act of 2006: Summary for DB Plans
09.2006
Vesting of Deferred Compensation: When Words Are More Taxing Than Deeds
Tax Notes, 02.06.2006
Section 409A: Five Points That May Surprise You
01.2006
Code Section 409A and the Hidden Deferred Compensation in Executive Employment Agreements
Benefits Law Journal, Fall 2005
EPCRS Update 2006
12.2005
Year-End Benefits Checklist 2005
11.2005
Cash Balance Plans & Age Discrimination: The Statute Speaks & (Most) Courts Listen
Benefits Law Journal, Spring 2005
Roth Contributions - Proposed Regulations Issued
03.02.2005
SERPs and Elective Deferral Plans Must Comply With §409A
Pension & Benefits Daily, 02.10.2005
Executive Employment Agreements Must Comply With Section 409A
Daily Tax Report, 02.09.2005
Alert: Change in "Dependent" Definition
12.2004
The American Jobs Creation Act of 2004: An Analysis of Selected Provisions
11.2004
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?
08.2004
Proposed 411(d)(6) Regulations for Defined Benefit Plans: What To Do Right Now
07.2004
Cash Balance Emergency Preparedness Kit: This Is Not A Test
Benefits Law Journal, Spring 2004
Cash Balance Alert: February 10, 2004
01.10.2004
Berger v. Xerox: Looking for Law in All the Wrong Places
Benefits Law Journal, Fall 2003
Cash Balance Alert: October 30, 2003
10.30.2003
Accruing Benefits for Retired Ees: The Incredible Shrinking Ruling
Benefits Law Journal, Fall 2003
VEBA UBIT Flash
07.2003
Jobs and Growth Tax Relief Reconciliation Act of 2003
06.19.2003
Cash Balance 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
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, 09.10.2002
Guilt by Association: The ERISA Fiduciary Status of Principals, Agents, Officers, Directors and Other Affiliates
Benefits Law Journal, Summer 2002
Cash Balance 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 Balance 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
Stand by Your Plan: Disqualification for Failure to Follow the Plan Terms after Shedco
Benefits Law Journal, Summer 1999
Perspective--American Stores: IRS Wins Battle But May Have Lost War Against Accelerated Pension Deductions
Benefits Law Journal, Summer 1999
Nontaxable Benefit Elections: Do They Trigger Taxable Income? More Confusion after Express Oil Change
Benefits Law Journal, Spring 1999
Whither Guidance?
Benefits Law Journal, Fall 1998
The Ghost in the Machine: Does the All-Events Test Survive in Code Section 404?
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, 04.02.1993
New Final Regulations Offer More Flexibility in Defining Compensation
Journal of Taxation, 1993
Final Section 401(k) and (m) Regulations Contain Substantive Changes
Journal of Taxation, 1991
Cafeteria Plans: Recent Developments and Unresolved Issues
New York University Conference on Employee Benefits Taxation, 1991
5710. Nonqualified Deferred Compensation
Tax Practice Series, The Professional Expediter, BNA, 09.17.1990
5720. Golden Parachutes
Tax Practice Series, The Professional Expediter, BNA, 02.26.1990
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

Learn More

IPB Achieves Mansfield Certification Plus for the Second Time

IPB's Spencer Walters' Letter to the Editor: "Deduction for Repaid Bonuses Still Available" published in Tax Notes

05.06.2024

Spencer Walters to Speak at Oklahoma City TEI Conference on May 10, 2024

05.06.2024