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Sections 409A and 457: Answers to 250 Frequently Asked Questions, Third Edition, ABA Publishing 2017
co-authored by Brian Berglund and Louis R. Richey

“Will DOL Plan for State-based Retirement Plans Withstand Public, Judicial Scrutiny?”, The 401(k) Handbook, Vol. 25, No. 2, January 2016, and Pension Plan Fix-It Handbook, Vol. 23, No. 5, February 2016
co-authored by Carrie Byrnes and Marsha Clarke

“Employee Stock Ownership Plans: Another Tool for Family-Owned Banks,”
co-authored by Steve Schaffer

“The Affordable Care Act: A Pracitcal Guide,” Bisk Education, Last updated March 2015
by Sheldon Smith, Chris Rylands and Tim Zehnder

“ESOP Litigation on the Rise: What Do Business Valuations Have to Do With It?,” National Litigation Consultants’ Review, Volume 1, 2014
co-authored by Bard Brockman

“Understanding Pension and Profit Sharing Plans,” Bisk Education, Last updated September 2014
by Sheldon Smith, Chris Rylands and Tim Zehnder

“How Much is Too Much?   Employer-Sponsored Plan Notice and Reporting Requirements Under PPACA”, The John Marshall Law Review (47 J. Marshall L. Rev. 855), Spring 2014

“Executive Compensation,” Bisk Education, Last updated June 2014
by Sheldon Smith, Chris Rylands and Tim Zehnder

“Identifying the Proper Party Defendant in ERISA Benefits Claims: A Circuit Survey,” BNA Pension & Benefits Daily, Bloomberg Law, 2013
by Jeff Russell and Carrie Byrnes

“Mastering the 401(k) Plan,” Bisk Education, Last updated June 2013
by Sheldon Smith and Chris Rylands

“Tips for Drafting Executive Employment Agreements,” Employment Law Strategist, March 2013
By Bill Wortel and Carrie Byrnes

“Will Your Organization Be Subject to Health Care Reform’s ‘Play or Pay’ Rules?”, Resource Center for Religious Institute’s Bulletin, Spring 2013
by Mary Gassmann Reichert, Carrie E. Byrnes, and Carrie E. Herrick

“Revisiting Hardt: The Developing Law on Recovery of Attorneys’ Fees Under ERISA Section 502(g)(1),” Journal of Pension Benefits, Winter 2012-13
by Bard Brockman

The ACA Deadline Clock is Running – Are You?,” Kansas City’s Business Magazine, Ingram’s, December 2012
by Lisa Van Fleet

A labor lawyer’s guide to avoiding the surprise withdrawal liability assessment,” Thomson Reuters News & Insight, April 2012
by Kyle Flaherty and Jay Warren

The ‘Catch’ In IRS Proposed Rules For Health Plan Fees,” InsuranceLaw360 (Subscription Required), April 2012
by Chris Rylands and Sheldon Smith

“Health Reform: An Ever-Changing Environment for Employers,” Ingram’s, June 2011
by Lisa Van Fleet

“409A: The 100 Most Frequently Asked Questions,” ALI-ABA, October 2010
by Brian Berglund

“Correcting 409A Violations,” St. Louis Bar Journal, 2009
by Lisa Van Fleet

“Correcting 409A Violations to Minimize Deferred Compensation Taxes: Not Just for Benefit Lawyers,” St. Louis Bar Journal, Winter 2009
by Brian Berglund

“Reminder: New Federal Regulations Regarding Anti-Discrimination on the Basis of Genetic Information,” Privacy and Data Security Law Journal, 2008
by Lisa Van Fleet

“Taxation of Qualified Plan Distributions and Required Minimum Distributions,” ALI-ABA Business Law Course Materials Journal, August 2007
by Brian Berglund

“Designing and Administering Stock Plans under the Final Section 409A Regulations,” Pension Planning and Compliance, September 2007
by Lisa Van Fleet


Noted and Quoted

Atlanta associate Chris Rylands was quoted on February 28, 2013 in Employee Benefits Adviser on risk factors that could give rise to an IRS retirement plan audit.

Chris Rylands was quoted in the February 5, 2013 edition of EmploymentLaw360 (subscription required) article “Birth Control Compromise Hard Pill For Insurers To Swallow” about the burdens placed on insurers by the contraceptive compromise rule released in February 2013.

Investment & Pensions in Europe quoted Sheldon Smith in its January 2, 2013 article the “Battle of the Benefits” (free subscription required) on the effect of health care reform on companies’ ability to fund retirement benefits.

Sheldon Smith was quoted in an October 30, 2012 Bloomberg BNA article “Independent Fiduciaries, Careful Records Critical to Successful Audits, Speakers Say” (subscription required to view) on the importance of maintaining proper documentation in ESOP refinancing transactions.

Chris Rylands was quoted in the  AJC’s August 19 “Q&A on the News” regarding the new Medicare taxes on certain home sales under PPACA.

On August 7, 2012, the New York Times’ small business blog quoted Chris Rylands about the medical loss ratio rule rebates under PPACA.

Chris Rylands was quoted in the Atlanta Journal-Constitution’s “Q&A on the News” column regarding the Affordable Care Act on July 24.  He was quoted again on July 26 on the “Q&A in the News” regarding some of the new Medicare taxes in PPACA.

Brian Berglund received a response to his DOL advisory opinion (No. 2012-05A)  request regarding whether certain transactions involving employer real estate contributed to a defined benefit plan trust would be a prohibited transaction under ERISA Section 406.

On June 28, 2012, Chris Rylands was quoted in the following publications regarding the outcome of the Supreme Court case on the health care reform law:

Entrepreneur – How the U.S. Supreme Court’s Ruling to Uphold ‘Obamacare’ May Affect Small Businesses

The Grindstone – How The Supreme Court Health Care Ruling Will Affect Your Business

Phoenix Business Journal – Health care ruling affirms Medicaid expansion


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