Articles

These articles represent a small sample of hundreds of articles that the team has written.

An IPS Is Not Required - But there’s no good reason for a plan not to have one - Marcia Wagner, PlanAdviser Magazine, April/May 2019
INSIGHT: Executive Orders to Speed Energy Projects May Mean Delay - Candace Quinn, Bloomberg Environment, May 22, 2019
Respondeat Supperior in the ERISA Context - Barry Salkin, Benefits Law Journal, Vol. 32, No. 1, Spring 2019
Respondeat Superior in ERISA Context - Marcia Wagner, 401(k) Advisor, March, 2019
The Need to Investigate Collective Trusts - Marcia Wagner, 401(k) Advisor, February, 2019
Everything to Know About Retirement Plan Provisions in Latest Tax Bill - Marcia Wagner, 401(k) Specialist, November 30, 2018
An Employer's Guide to Navigating the ACA Reporting Requirements - Roberta Watson and Dannae Delano, The Practical Lawyer, December 2018 Reprinted with permission from ALI CLE
ERISA and DOL Prospectus Disclosures for Company Stock Funds - Barry Salkin, LexisNexis Lexis Advisor Practice Notes, November 2018
An Employer's Guide to Navigating the ACA Reporting Requirements - Roberta Watson and Dannae Delano, The Practical Tax Lawyer, Fall 2018. Reprinted with permission from ALI CLE
Tax Cuts and Jobs Act: The New Federal Divorce Law - Regina Snow Mandl, The Benchers, September/October 2018
Duty of Loyalty - Marcia Wagner, 401(k) Advisor, September 2018
Alternative Ways of Becoming a Fiduciary - Marcia Wagner, 401(k) Advisor, August 2018
Agencies Issue Final Rule that Expands Duration of Short-Term Limited-Duration Health Insurance - Dan S. Brandenburg and Roberta Casper Watson, American Bar Association, Employee Benefits Committee Newsletter, August 2018
Statute of Limitations: Is there a continuing duty to monitor prohibited transactions? - Marcia Wagner, PLANADVISER Magazine, July/August 2018
Nexus Requirement for Fiduciary Breach - Marcia Wagner, 401(k) Advisor, July 2018
Robo-Advisors - Marcia Wagner, 401(k) Advisor, June 2018
Limited Liability of a Trustee - Marcia Wagner, PlanAdviser, May/June 2018
Health Care Reform Proposal - Roberta Watson, Wolters Kluwer Journal of Pension Benefits, Spring 2018, vol. 25, no. 3.
IRAs and Prohibited Transactions - Marcia Wagner, 401(k) Advisor, May 2018
Share Class Selection Disclosure Initiative - Marcia Wagner, 401(k) Advisor, April, 2018
Views: SEC proposes ‘Best Interest’ guidance under Dodd-Frank - Marcia Wagner and Stephen Wilkes, Employee Benefits Advisor, April 26, 2018
What a Court Decision Teaches 401(k) Advisers About Choosing Stable-Value Funds - Marcia Wagner, Investment News, April 19, 2018
Duty to Investigate - Marcia Wagner, 401(k) Advisor, March 2018
Litigation Risks Escalate for Director Compensation: How to Avoid Becoming the Next Target - Mark Poerio, Director Compensation Law Alert, March 20, 2018
Tax Reform Will Have a Limited Effect on 401(k) Plans - Marcia Wagner, 401(k) Adviser, February 2018
Tax Cuts and Jobs Act; The New Federal Divorce Law - Regina Mandl, Massachusetts Lawyers Weekly, February 26, 2018
New Year -- New Stock Plan - Mark Poerio, Bloomberg Law Pension & Benefits Daily, February 21, 2018
The Duty to Monitor - Marcia Wagner, 401(k) Advisor, January 2018
NQDC Administration Makes the Plan – Bruce McNeil, PSCA Defined Contribution Insights, Winter 2017, Vol. 65., No 4
Sexual Harassment Training: The Importance of Emphasizing Perception and Open Communication - David Gabor, January 3, 2018
Modern Portfolio Theory and Efficient Markets - Marcia Wagner, 401(k) Advisor, December 2018
Recent Cases and IRS Guidance with Respect to Loan Administration Under 401(k) Plans - Marcia Wagner, 401(k) Advisor, November, 2017
Excessive-Fee Litigation in Retirement Plan Market Moving Downstream - Marcia Wagner, investmentnews.com, November 22, 2017
BICE and Related Exemptions: Limiting Liability Before Implementation - Marcia Wagner, Pension Plan Fix It Handbook, Volume 25, No. 4, November 2017
It’s Great When a Plan Comes Together – Bruce McNeil, PSCA Defined Contribution Insights, Fall 2017, Vol. 65., No. 3
BICE and Related Exemptions: Limiting Liability Before Implementation – Marcia Wagner, Pension Plan Fix It Handbook Volume 25, No. 4, November 2017
The Courts Differ on Vicarious Liability; Still, Fiduciaries Should Monitor Internal Workers on the Plan – Marcia Wagner, PLANADVISER Magazine, September/October 2017
Best Practices Arising from the DOL Fiduciary Rule – Marcia Wagner, Barry Salkin and Livia Aber, Investment & Wealth Monitor, September/October 2017
Supreme Court Broadly Interprets the Scope of ERISA's Church Plan Exemption - Steve Rosenberg & Caroline Fiore, ASSPA / Plan Consultant, Fall 2017
The Courts Differ on Vicarious Liability; Still, Fiduciaries Should Monitor Internal Workers on the Plan – Marcia Wagner, PLANADVISER Magazine, September/October 2017
BICE and Related Exemptions: Limiting Providers’ Liability Until Full Implementation – Marcia Wagner, HR Daily Advisor, September 27, 2017
Burden of Proof in A Fiduciary Breach Claim - Marcia Wagner, 401(k) Advisor, September 2017
Status of the DOL Fiduciary Conflict of Interest Rule as it Applies to HSAs that are Part of a High Deductible Health Plan - Dan Brandenburg, author, Seth Gaudreau, contributor, The ECFC Flex Reporter, Volume 21, Number 3, September 2017
Proprietary Funds - Marcia Wager, PlanAdviser, July/August 2017
Appointing and monitoring a 401(k) investment manager under ERISA - Marcia Wagner, Investment News, July 13, 2017
Plan Assets and Prohibited Transactions; Determining what are plan assets is not as easy as it seems - Marcia Wagner, PlanAdviser, May/June 2017 (PDF version here)
Trump Order and Employee Benefits - Will the updating of existing regulations be treated as new regulations? - Marcia Wagner, PlanAdviser, March/April 2017
Advisers should heed fiduciary principles in ongoing Tibble 401(k) suit - Marcia Wagner, Investment News, April 11, 2017
-view this article in .pdf format
Some Standing Issues Under ERISA – Barry L. Salkin, Benefits Law Journal, Vol. 30, No. 1, Spring 2017
Constitutional Standing; A plaintiff must establish a traceable injury in order to bring legal action - Marcia Wagner, PlanSponsor, March 2017
Postponement of the ERISA Fiduciary Rules on ERISA Investments: Background and Possible Impact – Dan S. Brandenburg and Seth F. Gaudreau, SCFC Flex Reporter, Vol. 21, No. 1, March 2017
Don’t Get Burned: Marcia Wagner’s Top 401k Regulatory Risks - Marcia Wagner, 401(k) Specialist, February 26, 2017
DOL's Final Rule on Disability Benefits - Marcia Wagner, PlanAdviser, January/February 2017
DOL Issues Final Regulations Regarding Claims Procedures for Disability Benefits - Marcia Wagner, 401(k) Advisor, February 2017
Trump executive order may prevent guidance on employee benefits issues - Marcia Wagner, Investment News, February 7, 2017
Advice on the Bice – Livia Q. Aber and Stephen P. Wilkes, Wolters Kluwer’s Practical Compliance & Risk Management for the Securities Industry, Vol. 10, No. 1, January-February 2017
2017 Plan Litigation - Marcia Wagner, 401(k) Advisor, January 2017
Process Remains Critical Factor in ERISA 401(k) Plan Litigation - Marcia Wagner, 401(k) Advisor, December 2016
Burden of Proof - Marcia Wagner, PlanAdviser, November/December 2016
Why it would be a mistake for advisers to stop implementing the DOL fiduciary rule - Marcia Wagner, Investment News, December 1, 2016
Managed Accounts and the Conflicts of Interest Rule - Marcia Wagner, 401(k) Advisor, November 2016
Plan Reflection: Satisfying Nondiscrimination Testing at Closed DC Plans - Marcia Wagner, PlanSponsor, November 2016
What The DOL's Final Fiduciary Rule Means for Plan Committees - Marcia Wagner, 401(k) Advisor, October 2016
Experimental and Investigational Treatments and Procedures Under ERISA Group Health Plans – Barry L. Salkin, Benefits Law Journal, Vol. 29. No. 3, Autumn 2016
IRS Proposal to Modify Rules for Deferred Compensation Plans of Governmental and Tax-Exempt Plans - Marcia Wagner, 401(k) Advisor, September 2016
IRS Restricts Salary Deferrals for NQDC Plans - Marcia Wagner, PlanAdviser, September/October 2016
Level Fee Fiduciaries and the BICE - Marcia Wagner, 401(k) Advisor, August 2016
Government Plans Will Receive Face-Lift - Marcia Wagner, PlanAdviser, July/August 2016
Impact of New Fiduciary Rules on an Excess Fee Lawsuit - Marcia Wagner, 401(k) Advisor, July 2016
Forum Selection Provisions in ERISA Plans - Barry L. Salkin, Benefits Law Journal, Summer 2016
What the DOL’s Final Fiduciary Rule Means for 401(k) Plans - Marcia Wagner, 401(k) Advisor, June 2016
The New Fiduciary Rule - Marcia Wager, PlanAdviser, May/June 2016
The Fiduciary Status of Investment Platform Providers - Marcia Wagner, 401(k) Advisor, May 2016
The Recent Wage of ERISA Litigation Is Turning into a Tsunami - Tom Clark, 401(k) Advisor, May 2016
Ethical Considerations - Understanding The Limitations With Which Advisers Operate - Marcia Wagner, PlanSponsor, May, 2016
Mid-Year Amendments to Safe Harbor 401(k) Plans Made Easier - Marcia Wagner, 401(k) Advisor, April 2016
Fiduciary Fitness: Expanding Coverage - Marcia Wagner, PlanAdviser, March/April 2016
The Evolution of ERISA Fiduciary Best Practices - Marcia Wagner & Tom Clark, Investments & Wealth Monitor, March/April 2016
Supreme Court’s Amgen Decision Clarifies Treatment of Inside Information in Stock Drop Cases - Marcia Wagner, 401(k) Advisor, March 2016
They Are Back: New Theories from the Plaintiffs' Bar in 401(k) Litigation - Marcia Wagner, 401(k) Advisor, February 2016
De-Risking Strategies - Marcia Wagner, PlanSponsor, February 2016
Raising the Plaintiffs’ Bar - Marcia Wagner, PlanAdviser, January/February 2016
Intel Class Action Opens New Frontier in 401(k) Litigation - Marcia Wagner, 401(k) Advisor, January 2016
Politics and Economically Targeted Investments - Marcia Wagner, 401(k) Advisor, December 2015
Fiduciary Standards for ESG Funds - Marcia Wagner, PlanAdviser, November/December 2015
DOL Amicus Brief Preserves Sinking Float Guidance - Marcia Wagner, 401(k) Advisor, November 2015
New Fiduciary Rule Affects IRA Rollovers - Marcia Wagner, 401(k) Advisor, October 2015
The New Fiduciary Rule and Annuities - Marcia Wagner, PlanAdviser, September/October 2015
Impact of Platform Provider Carve-Out on 401(k) Plans Remains Unclear - Marcia Wagner, 401(k) Advisor, September, 2015
The Great Divide: The Different Effect of the DOL's Fiduciary Proposal on Large and Small Plans - Marcia Wagner, 401(k) Advisor, August 2015
Supreme Court Issues Tibble Decision, but the Case Drags On - Marcia Wagner, 401(k) Advisor, July 2015
Same-Sex Marriage Ruling - Marcia Wagner, PlanAdviser, July/August 2015
Proposed New Fiduciary Rule for 401(k) Advisers - Marcia Wagner, 401(k) Advisor, June 2015
EPCRS's Makeover: How to use the IRS Compliance Resolution System - Marcia Wagner, PlanAdviser, May/June 2015
Whither Float? - Marcia Wagner, 401(k) Advisor, May 2015
ERISA Reins in PBGC - Marcia Wagner, PlanAdviser, March/April, 2015
Promoting Lifetime Plan Participation - Marcia Wagner, 401(k) Advisor, March 2015
Continuing Violation - Marcia Wagner, PlanAdviser, January/February, 2015
DOL Issues New Guidance on Locating Missing Participants - Marcia Wagner, Confero (quarterly publication of Westminster Consulting), Winter 2015
Nationwide Settlement: One for the Books? - Marcia Wagner, 401(k) Advisor, February 2015
Tussey v. ABB, Inc.: What’s Next? - Marcia Wagner, 401(k) Advisor, January 2015
Mortality Table Updates - Marcia Wagner, PlanSponsor, January 20, 2015
Clouds on the Horizon as ERISA Turns 40 - Marcia Wagner, Bloomberg BNA Tax Management Compensation Planning Journal, January 2, 2015
Using Target Date Funds to Provide Lifetime Income - Marcia Wagner, 401(k) Advisor, December 2014
When ERISA Applies to HSAs - Marcia Wagner, PlanAdviser, November/December 2014
A Road Less Travelled: Including Alternative Investments in a 401(k) Plan - Marcia Wagner, 401(k) Advisor, November 2014
The Politics of Retirement: Impending Changes to Private Retirement Plans - Marcia Wagner, Investment & Wealth Monitor, November/December 2014
Offering Longevity Annuities in 401(k) Plans - Marcia Wagner, 401(k) Advisor, October 2014
Fiduciary Considerations – The Post-Dudenhoeffer Era - Marcia Wagner, PlanAdviser, September/October 2014
Courts Redefine ERISA's Church Plan Exemption - Stephen Rosenberg, Plan Consultant Magazine (an official publication of ASPPA), Fall 2014
Will ERISA Be Balkanized? - Marcia Wagner, 401(k) Advisor, September 2014
Real Knowledge, Fake Knowledge, and the Duty to Inquire: Time Limitations in ERISA Litigation - Stephen Rosenberg, Journal of Pension Benefits, Vol. 21, No. 4, Summer 2014
Fund Revenue Equalization, The Fiduciary Implications - Marcia Wagner, PlanAdviser, July/August 2014
ERISA Accounts and Fiduciary Duties - Marcia Wagner, 401(k) Advisor, August 2014
Fiduciary Status for Service Providers - Marcia Wagner, 401(k) Advisor, July 2014
Outcome-Focused Investment Strategies - John Sohn, Plan Consultant Magazine (an official publication of ASPPA), Summer 2014
Form 8822-B: What is it and who needs to file it? - Marcia Wagner, BenefitsPro, July 17, 2014
Longer Life Expectancies Raise Sponsor Liabilities - Marcia Wagner, BenefitsPro, July 14, 2014
Please Respond to This RFP - Marcia Wagner, PlanAdviser, May/June 2014
Expert Q&A on the Effects of Health Care Reform on Retirement Plans - Marcia Wagner, The Practical Law Journal, June 2014
ABB: Affirmed, Reversed, and Vacated - Marcia Wagner, 401(k) Advisor, June 2014
Compliance Refresher: Fee Disclosures and Comparative Charts - Marcia Wagner, 401(k) Advisor, May 2014
How Tax Reform for Retirement Plans Can Affect Risk and Compliance - Marcia Wagner, Practical Compliance and Risk Management for the Securities Industry, May/June 2014
Supreme Court to Hear Stock-Drop Case - Marcia Wagner, 401(k) Advisor, April 2014
The Tax Reform Act of 2014 - Marcia Wagner, PlanAdviser March/Apri, 2014
Expert Q&A on the Effects of Health Care Reform on Retirement Plans - Marcia Wagner, Practical Law, Employee Benefits & Executive Compensation, May 7, 2014
Supreme Court Upholds Plan's Contractual Deadline to File Lawsuits - Marcia Wagner, 401(k) Advisor, March 2014
ERISA Fee Disclosures: Best Practices for Fiduciaries - Marcia Wagner, Journal of Pension Benefits, Winter 2013-2014
Regulation of CIFs - The Advantages of Collective Investment Funds - Marcia Wagner, PlanAdviser, January/February 2014
IRS Creates Level Playing Field for Suspensions of 401(k) Safe Harbor Contributions - Marcia Wagner, 401(k) Advisor, January 2014
Back to a Classic - Revisiting Collective Investment Funds - Marcia Wagner, PlanAdviser, November/December 2013
ERISA Compliance Policies and Procedures: Where Are Yours? - Marcia Wagner, 401(k) Advisor, December 2013
IRS Comes Out with Same-Sex Guidance - Marcia Wagner, 401(k) Advisor, October 2013
Revenue-Sharing Tasks – Meeting DOL Fiduciary Requirements - Marcia Wagner, PlanAdviser, September/October 2013
ERISA Accounts Meet Plan Asset Rules in New DOL Guidance - Marcia Wagner, 401(k) Advisor, September 2013
DOL Offers Tips on TDFs - Marcia Wagner, PlanAdviser, July/August 2013
Lifetime Income Illustrations Come of Age - Marcia Wagner, 401(k) Advisor, July 2013
Wagner Law Names Welfare Benefits Head - Planadviser.com, July 09, 2013
Marcia Wagner Welcomes Nationally Recognized Roberta Casper Watson to The Wagner Law Group - The Wall Street Journal, July 1, 2013
Unfinished Fiscal Fix—But The Cliff Is Still There - Alvin D. Lurie, BenefitsLink.com, July 19, 2013
Buyer Beware: Choosing A 3(16) Fiduciary - Marcia Wagner, Plan Consultant Magazine (an official publication of ASPPA), Summer 2013
“How to Be a Functional Fiduciary without Doing Anything – The Seventh Circuit Rejects DOL Theory," Marcia Wagner, 401(k) Advisor, June, 2013
“Tibble v. Edison Affirmed, But Plaintiffs May Not Be Celebrating,” Marcia Wagner, 401(k) Advisor, May, 2013
"Fixing 403(b) Plans," Marcia Wagner, PlanAdviser, March/April 2013
"In-Plan Roth Conversions Expanded Under Fiscal Cliff Tax Law," Marcia Wagner, 401(k) Advisor, February 2013
"DOL Offers Tips on TDFs," Marcia Wagner, 401(k) Advisor, April 2013
"Broader "Fiduciary" Definition: Legal Update," Marcia Wagner, byallaccounts, February 2013
"Fee Information Has Been Delivered - Now What? The aftermath of 408(b)(2)", Marcia Wagner, PlanAdviser, January/February 2013
"More on Moench," Marcia Wagner, 401(k) Advisor, February 2013
"...A Menace to the State," Al Lurie, Benefits Link, February 20, 2013
"...A Menace to the State," Al Lurie, Lexis Nexis Tax Policy Blog, February 6, 2013
"Class Action Litigation Settlements and ERISA: What Does PTE 2003-39 Really Require?” Marcia Wagner, Bloomberg BNA Tax Management Compensation Planning Journal, Feburary 1, 2013
"Standing and Statute of Limitations Issues in New Proprietary Funds Case", Marcia Wagner, 401(k) Advisor, January 2013
"Giveth and Taketh, Part 2", Marcia Wagner, PlanAdviser, November/December 2012
"Implications of 408(b)(2) Regulations for Plan Sponsors", Marcia Wagner, 401(k) Advisor, December 2012
"The Fiduciary Duty to Recover Securities Class Action Settlement Awards Under ERISA", Marcia Wagner, Tax Management Compensation Planning Journal, December 7, 2012
"Decoding the Fiscal Cliff", Alvin D. Lurie, BenefitsLink.com, November 29, 2012
"Explaining the USI Settlement", Marcia Wagner, 401(k) Advisor, November 2012
"Bidwell Confirms that QDIA Safe Harbor Applies to Re-Enrollments", Marcia Wagner, 401(k) Advisor, October 2012
“Disclosure Obligations Could Be Broader Than DOL Regulations”, Marcia Wagner, Plan Consultant Magazine (an official publication of ASPPA), Fall 2012
"My Experience Starting a Business in the Retirement Plan Industry," Marcia Wagner, Women In Pension Network, Fall 2012
"Giveth and Taketh," Marcia Wagner, PlanAdviser, September/October 2012
"DOL Shifts Stance on Brokerage Windows but Questions Remain," Marcia Wagner, 401(k) Advisor, September 2012
"A Nonpartisan View of the Uncivil Wars Over Health Care Law and How They Have Affected the Three Branches of Our Government, Particularly the Self-Inflicted Wounds of the Supreme Court," Alvin D. Lurie, BenefitsLink.com, August 17, 2012
"Update on DOL Guidance Regarding Disclosure Rules," Marcia S. Wagner, 401(k) Advisor, August 2012
"DOL Advisory Opinions Only a Speed Bump for Open MEPs?", Marcia S. Wagner, 401(k) Advisor, July 2012
"Roberts Rules: First Impressions of the Supreme Court Ruling," Alvin D. Lurie, BenefitsLink.com, July 9, 2012
PPACA Survives Constitutional Challenge in Supreme Court, June 28, 2012
"Fee Disclosures Under ERISA Section 408(b)(2); A Business and Compliance Strategy for Advisors," (PDF), Marcia S. Wagner, Eaton Vance, June 2012
"ABB Blockbuster," (PDF), Marcia S. Wagner, 401(k) Advisor, June 2012
"Attention to Details: Government Debuts Lifetime Income Initiatives (Cont.)," (PDF), Marcia S. Wagner, Planadviser, May - June 2012
"The Significance of the Kraft Settlement," (PDF), Marcia S. Wagner, 401(k) Advisor, May 2012
"New Final Regulations Under ERISA Section 408(b)(2)," (PDF), Marcia S. Wagner, 401(k) Advisor, April 2012
"Question and Answer," (opens new window) Alvin D. Lurie, 401(k) Advisor, April, 2012
"Can Peter's Sponsor Borrow From Peter To Pay Peter?" (PDF) Alvin D. Lurie, BenefitsLink.com, May 8, 2012
"Encouraging Annuitization," (PDF) Marcia S. Wagner, Planadviser, March - April 2012
"Tax Guidance on Lifetime Income Options," (PDF), Marcia S. Wagner, 401(k) Advisor, March 2012
"The Fiduciary Duty to Investigate Plan Investments," (PDF), Marcia S. Wagner, 401(k) Advisor, February 2012
"Capitalizing on Fee Disclosure Rules," (PDF), Marcia S. Wagner, DC Edge Magazine, Quarter 1, 2012
"DOL Issues Final Regulations on ERISA 408(b)(2)," (PDF), Marcia S. Wagner, Business Wire, February 6, 2012
"Untangling the Wires," (PDF), Marcia S. Wagner, Planadviser, January - February 2012
"SEC Gives Participant-Level Disclosure a Pass," (PDF), Marcia S. Wagner, 401(k) Advisor, January 2012
"The Savings Crisis of Working Americans: The Retirement Industry Call to Action," (PDF), Marcia S. Wagner, Legg Mason Retirement Advisory Council, January 2012
"Class Certification Requirements in 401(k) Fee Litigation," (PDF), Marcia S. Wagner, 401(k) Advisor, December 2011
"Reform School - Consequences of Tax Reform Proposals Relating to 401(k) Plan Contributions," (PDF), Marcia S. Wagner, PlanAdviser, November - December 2011
"Al Lurie on the Third Washington Burning: The Uncivil Health Care Wars," (PDF), Alvin D. Lurie, Estate Planning Newsletter #1910 at http://www.leimberservices.com, December 27, 2011
"Future Investment Advice Regulations," (PDF), Marcia S. Wagner, 401(k) Advisor, November 2011
"Pyrrhic Victory for Plaintiffs in Tibble v. Edison," (PDF), Marcia S. Wagner, 401(k) Advisor, October 2011
"Asserting the Attorney-Client Privilege in ERISA Cases," (PDF), Marcia S. Wagner, Law Firm Partnership & Benefits Report, October 2011
"Investing with Confidence," (PDF), Marcia S. Wagner, Planadviser, September - October 2011
"Review of DOL Amicus Filings," (PDF), Marcia S. Wagner, 401(k) Advisor, August 2011
"Case Suggests That RFPs May Be Necessary to Fulfill Fiduciary Duties," (PDF), Marcia S. Wagner, 401(k) Advisor, August 2011
"Cause and Effect, The Influence of 401(k) Fee Litigation," (PDF), Marcia S. Wagner, Planadviser, July - August 2011
"New Puerto Rico Tax Code Requires Big Changes to Retirement Plans for Puerto Rico Employees," (opens new window), Marcia S. Wagner, 401(k) Advisor, June 2011
"Public Pension Plans and the Retirement Gap: Understanding the Crisis and Possible Solutions," (opens new window), Marcia S. Wagner, Pension & Benefits Daily, June 7, 2011
"'In Plan' Roth Conversions and New Electronic Deposit Rules for Payment of Retirement Plan Withholding Taxes," (opens new window), Marcia S. Wagner, 401(k) Advisor, May 2011
"Family Partnership Liquidation Presents Tax Issues," (opens new window), Eugene Pollingue and Pauline W. Markey, Estate Planning, May 2011
"Education Nation," (opens new window), Marcia Wagner, Planadviser, March - April 2011
"How the Changing Definition of Fiduciary Might Change Your Practice," (opens new window), Marcia Wagner, Planadviser, January - February 2011
"Tools Help Fiduciaries Evaluate Plan Fees," (opens new window), Marcia Wagner, 401(k) Advisor, February 2011
"DOL Issues Final Regulations on Mandatory Fee-Disclosures," (opens new window), Marcia Wagner, Law Firm Partnership & Benefits Report, February 2011
"Time is Ripe for Reform of Health Care Reform," (opens new window), Alvin D. Lurie, Benefits Link, January 24, 2011
"ERISA Litigation Trends from 2010," (opens new window), Marcia Wagner, 401(k) Advisor, January 2011
"Partial Plan Terminations of Qualified Plans," (PDF), Marcia Wagner and Jon C. Schultze, The ASPPA Journal, Winter 2011
"Constitutional Challenges to the Patient Protection and Affordable Care Act," (PDF), Marcia Wagner, Barry M. Newman, and Alexander M. Olsen, New York University Review of Employee Benefits and Executive Compensation, 2010
"What Chance of Repealing Health Care Reform in the New Congress?" (opens new window), Alvin D. Lurie, Benefits Link, December 30, 2010
"Voluntary Correction Program for Nonqualified Deferred Compensation Document Failures," (PDF), Marcia Wagner, 401(k) Advisor, December 2010
"Re-Defining Moment, DoL Proposes Broadening the Definition of Fiduciary" (PDF), Marcia Wagner, Planadviser, November - December 2010
"Health Care Reform Overview," (PDF), Marcia Wagner, National Healthcare Reform Magazine, December 6, 2010
"Exercising Fiduciary Authority and Control Over the Investment Menu in §403(b) Plans Subject to ERISA," (PDF), Marcia Wagner, Tax Management Compensation Planning Journal, November 5, 2010
"Court Ruling on Mutual Fund Fees to 401(k) Plans," (PDF), Marcia Wagner, 401(k) Advisor, November 2010
"Selecting Benchmarking Services to Help Meet Fiduciary Requirements," (PDF), Marcia Wagner, Compensation & Benefits Review, October 2010
"FBAR Rules for Employee Benefit Plans," (PDF), Marcia Wagner, Law Firm Partnership & Benefits Report, October 2010
"IRS Determination Letter Program for Tax-Qualified Retirement Plans," (PDF), Marcia Wagner, 401(k) Advisor, October 2010
"ERISA Fiduciary Rules and Target-Date Funds," (PDF), Marcia Wagner, Planadviser, September - October 2010
"Plan Sponsor's Duty to Avoid Conflicts of Interest," (PDF), Marcia Wagner, Journal of Pension Benefits, Autumn 2010
"Partial Termination Plan Liability," (PDF), Marcia Wagner, 401(k) Advisor, September 2010
"Lifetime Income Options," (PDF), Marcia Wagner, 401(k) Advisor, August 2010
"ERISA Fiduciary Rules and Target Date Funds," (PDF), Marcia Wagner, BNA Pension and Benefits Reporter,August 10, 2010
"Taxation of Deferred Compensation: Overview of 409A and 457," (PDF), Marcia Wagner, Compensation & Benefits Review, July - August 2010
"An Overview of Health Care Reform With Recommended Action Steps to Take," (PDF), Marcia Wagner, BNA Pension and Benefits Reporter, July 29, 2010
"Avoiding Conflicts of Interest As Your Business Grows," (PDF), Marcia Wagner, 401(k) Advisor, July 2010
"Tactical Asset Allocation Under ERISA," (PDF), Marcia Wagner and Dennis Blair, 401(k) Advisor, June 2010
"Investment Advice Regulations Update," (PDF), Marcia Wagner and Steve Migausky, 401(k) Advisor, June 2010
"Practice Makes Perfect," (opens new window), Marcia Wagner, Planadviser, May - June 2010
"Protecting Yourself," (opens new window), Marcia Wagner, Planadviser, March - April 2010
"Executive Retirement Benefits in the Non-Profit Sector -- A White Paper -- Managing Expectations When There is No Perfect Answer," (PDF), Russell A. Gaudreau, Jr., BNA's Executive Compensation Library on the Web, March 8, 2010
"Executive Retirement Benefits in the Non-Profit Sector," (PDF), Russell A. Gaudreau, Jr., Crain's New York Business.com, February 23, 2010
"A Plan Sponsor's Fiduciary Duties Under ERISA: With Great Responsibility Comes Great Potential Liability," (PDF), Marcia Wagner and John Sohn, 401(k) Advisor, February 2010
"Best Practices Evolving from 401(k) Fee Litigation" (PDF), Marcia Wagner and John Sohn, 401(k) Advisor, February 2010
"Broadening Your Business," (opens new window), Marcia Wagner, Planadviser, January - February 2010
"Reforming Health Care: What Has the 'Public Plan Option' Got To Do With It?" Alvin D. Lurie, BenefitsLink.com, January 8, 2010
"Is It Now Time for Managed Accounts?" (PDF). Marcia Wagner and Dennis Blair, New York University Review of Employee Benefits and Executive Compensation, 2009
"Partial Plan Terminations," (PDF), Marcia Wagner, Law Firm Partnership & Benefits Report, Vol. 15, No. 5, July 2009
"A Meditation on the Definition of Plan Assets," (PDF), Marcia Wagner and Stephen Migausky, The ASPPA Journal, Vol. 39, No. 1, Winter 2009
"Proposed DOL Rules On 401(k) Fee Disclosures" (PDF), Marcia Wagner, Law Firm Partnership & Benefits Report, June, 2008
"Criminal Issues Regarding Title I Investment Breaches," (PDF) Tax Management Compensation Planning Journal, March, 2008
"Criminal Issues Regarding ERISA Investment," (PDF) Tax Management Compensation Planning Journal, Vol. 36, No. 2, February 2008
"The Senate Tax Patent Bill, Even Worse that the House Provision," (PDF), Marcia Wagner, Tax Management Compensation Planning Journal, February, 2008
"Where Fiduciary & Preemption Issues are Headed in 2008" (PDF), Marcia Wagner, ERISA Litigation Update for CFDD, February 21, 2008
"Employee Plans Compliance Resolution System: A Guide for the Novice" Diane Goulder Cohen, Benefits Law Journal, 2008
"Employee Plans Compliance Resolution System: A Guide for the Novice" Dennis Blair, Benefits Law Journal, Spring 2008
"ERISA Viewpoint: Make the Most of Auto-Enrollment Rules – Taking Advantage of the QDIA, ACA, EACA and QACA Standards." John J. Sohn, Legg Mason's The Retirement Edge, Fall 2008.
"ERISA Viewpoint: Participant Education Can reduce the Employer's Risk." John J. Sohn, Legg Mason's The Retirement Edge, Summer 2008.
"Commentary on the Patent Reform Act of 2007 Issued Patents and Patent Applications," Marcia Wagner, Tax Management Compensation Planning Journal, November, 2007
401k Fees - Litigation and Best Practices; Disclosure to Plan Participants" (PDF), Marcia Wagner, September 2007
"Fiduciary Issues Associated with Default Investment Alternatives Under Participant Directed Individual Account Plans," (PDF), Marcia Wagner, NYU Employee Benefits and Executive Compensation Review, August 2007
"Will ERISA Preemption Derail Massachusetts Health Care Reform?" (PDF), Barry Newman, NYU Employee Benefits and Executive Compensation Review, August 2007
"MA Health Care Reform Law" (PDF), Marcia Wagner, Law Firm Partnership & Benefits Report, July 2007
"Will ERISA Preemption Derail Massachusetts Health Care Reform?" (PDF) Marcia Wagner, Compensation Planning Journal, June 2007
"Preserve ERISA Plans with Proactive, Voluntary Changes," Marcia Wagner, Business Insurance, February 2007
"Learn to Uncover Hidden 401(k) Fees," Marcia Wagner, Boston Women's Business Journal, February 2007
"Fiduciary Issues Associated with Default Investment Alternatives Under Participant-Directed Individual Account Plans" (PDF), Marcia Wagner, Compensation Planning Journal, January 2007
"Supreme Court Confirms Health Plan’s Right to Reimbursement from Third Party Recoveries," Dennis Blair, Benefits Law Journal, Autumn 2006, with Stephanie V. Rosseau
"The Canaries Sing But They Sing Not to Thee," Alvin D. Lurie, Employee Benefits and Retirement Planning Email Newsletter #372, July 12, 2006
"Is Medical Tourism the Right Option?" Marcia Wagner, Boston Women's Business Journal, November 2006
"ERISA Plan Corrections: An Attractive Alternative to Hefty Penalties," Marcia Wagner, New England In-House, October 2006
"Medical Tourism: What are Your Options?" Marcia Wagner, Employee Benefits News, October 2006
"Medical Tourism and Group Health Plans," Marcia Wagner, Journal of Compensation and Benefits, September/October 2006
"The IRS Continues its Section 2036 Assault on FLPs-Part 3," Eugene F. Pollingue, Jr., Jerald David August and Guy Maxfield, Business Entities (Warren, Gorham & Lamont), May/June 2006
"Employee Benefits Bankruptcy Issues That Law Firms Need to Know," Marcia Wagner, Law Firm Partnership & Benefits Report, May 2006
"Solving the Dependent Definition Dilemma in Employee Benefit Plans," Dennis Blair, Benefits Law Journal, Spring 2006, with Brian Malynn
"What Is the Uniformed Services Employment and Reemployment Rights Act of 1994?" Marcia Wagner, Law Firm Partnership & Benefits Report, July 2005
"Fiduciary Issues Associated with Life Cycle Funds in Individual Account Plans" (PDF), Marcia Wagner, Tax Management Compensation Planning Journal, May 2005
"The New Department of Labor Voluntary Fiduciary Correction Program," Marcia S. Wagner, Esq. and Deanna H. Niño, Esq. Copyrighted by, and reprinted with the permission of Tax Management, Inc.
"An Update on USERRA as it Affects Plans," Marcia Wagner, 401(k) Advisor, March 2005
"The Mutual Fund Scandals: What's A Plan Sponsor To Do?" Marcia Wagner, Law Firm Partnership and Benefits Report, October 2004
"Same Sex Spouses in Massachusetts: The Affect on Employee Benefits," Marcia Wagner, Law Firm Partnership and Benefits Report, February 2004
"Managed Accounts: Still the Best, Least Risky Solution Yet Developed", Marcia Wagner, Tax Management Compensation Planning Journal, November 2003
"Paying Expenses from Plan Assets," Marcia Wagner, 401(k) Advisor, October 2003
"Managed Accounts: Are They the Answer?", Marcia Wagner, Tax Management Compensation Planning Journal, August 2003
"Dependent care spending accounts—do they make sense in 2003?" Dennis Blair, Benefits Quarterly, Second Quarter 2003, with Joe Lineberry
"HIPAA Health Data Privacy Rules: Final Regs. Issued," Marcia Wagner, Law Firm Partnership & Benefits Report, February 2003
"Designing long-term disability plans: Tax efficiency vs. maximizing wage replacement." Dennis Blair, Benefits Quarterly, First Quarter 2003, with Randall W. Luecke
"State Income Tax Statutes Could Frustrate Retirement Plan Sponsors," Dennis Blair, Benefits Quarterly, First Quarter 2003
Citigroup's Comments to Proposed regulations Under IRS Section 411(b)(1)(H) – Relief Requested for Cash Balance Plans and Other Hybrid Plans," John J. Sohn, March 2003.
"The Impact of the Economic Growth and Tax Relief Reconciliation Act of 2001 on 401(k) Plans," Ari J. Sonneberg, Massachusetts Bar Association Section Review, Volume 4, Number 3, Summer 2002
"Understanding Split-Dollar Arrangement Rules," Marcia Wagner, Law Firm Partnership & Benefits Report, May 2002
"Qualified State Tuition Programs: Differentiating Among the Two Types," Marcia Wagner, Law Firm Partnership & Benefits Report, August 2001
"Department of Labor Establishes New Fiduciary Self-Correction Program," Marcia Wagner, Law Firm Partnership & Benefits Report, January 2001
"ERISA Allows Employers to Provide 'Hot' Benefits Without Getting Burned", Diane Goulder Cohen, The Daily Reporter, 2001
"Friend or Foe? The Pros and Cons of the New Department of Labor Voluntary Fiduciary Correction Program," University of Denver College of Law, Marcia Wagner, Preventive Law Reporter, Summer 2000
"Friend or Foe? The Pros and Cons of the New Department of Labor Voluntary Fiduciary Correction Program," Marcia Wagner, BNA Tax Management Memorandum, June 2000
"Participant Self Direction of Account Balances: Investment Advice or Investment Education", Marcia Wagner, Villanova Journal of Law and Investment Management, Vol. 1, Issue 1, Winter 1999
"Correcting Plan Defects," Marcia Wagner, Massachusetts Bar Association Taxation Section Newsletter, October 1999
"IRS Consolidates Employer Options for Correcting Pension Plan Defects," Marcia Wagner, Law Firm Partnership and Benefits Report, June 1999
"ERISA, Employee Benefits and Employment Update", Marcia Wagner, Massachusetts Society of Certified Public Accountants On-Line, March 1999
"The Provision of Investment Advice," Marcia S. Wagner, Esq. Newsletter Vol. 26, No.1, January 1998
"Changes to IRS Correction Programs", Marcia Wagner, Massachusetts Bar Association Section Review, December 1998
"Law Firm Tax-Qualified Pension Plans: A Case Study," Marcia Wagner, Law Firm Partnership and Benefits Report, December 1998
"Eliminating Preretirement Distributions to Employees", Marcia Wagner, Massachusetts Bar Association Section Review, December 1998
"The Provision of Investment Advice Under PTE 97-60", Marcia Wagner, Trust & Investments, September/October 1998
"The Provision of Investment Advice Under Prohibited Transaction Exemption 97-60," Marcia Wagner, American Bankers Association, September 1998
"The Provision of Investment Advice Under Prohibited Transaction Exemption 97-60," Marcia Wagner, American Bar Association, Taxation Section Employee Benefits Committee meeting materials, January 1998
"The Provision of Investment Advice Under Prohibited Transaction Exemption 97-60," Marcia Wagner, Tax Management Compensation Planning Journal, January 1998
"Doing It For Themselves," Claire Papanastasiou, Massachusetts Lawyers Weekly, January 13, 1997
"Tax-Qualified Retirement and Annuity Plans May Self-Correct Operational Violations," Marcia Wagner, MBA Section of Taxation Newsletter, February 1997
"Pension Simplification Highlights," Marcia Wagner, MBA Section of Taxation Newsletter, November 1996
"Alternatives To Plan Disqualification," Marcia S. Wagner, Reprinted from the Proceedings of New York University's Fifty-Third Institute on Federal Taxation 1995
"Alternatives to Plan Disqualification, Including Discussion of 403(b) Plans," Marcia Wagner, New York University Fifty-Third Institute on Federal Taxation (Matthew Bender), October 1995
"The Department of Labor Delinquent Filer Voluntary Compliance Program," Marcia Wagner, MBA Section of Taxation Newsletter, October 1995
"Retirement planning: More Than Investment Education," Dennis Blair, Journal of the American Society of CLU & ChFC
"Crime and Punishment - The Theory, Evolution and Future of Alternatives to Plan Disqualification," Marcia Wagner, Tax Management Compensation Planning Journal (Special ERISA 20th Anniversary Issue), December 1994
"A General Introduction to Employee Benefit Plans," Marcia Wagner, The Best of MCLE Journal, February 1994
"Qualified Plans With Disqualifying Defects: The Changing Face of Enforcement," Marcia Wagner, MBA Section of Taxation Newsletter, September 1993; reprinted in Massachusetts Bar Association's Best of the Sections 1993-1994
"Bankruptcy Protection for Retiree Health Benefits Increasing," Dennis Blair, Benefits Law Journal, Autumn 1993
"New Direct Transfer and Tax Withholding Rules for Benefit Plan Distributions," Marcia Wagner, MBA Section of Taxation Newsletter, October 1992; reprinted in Massachusetts Bar Association's Best of the Sections 1992-1993
"Insider Reporting and Short Swing Trading Rules for Qualified Defined Contribution Plans," Dennis Blair, Benefits Quarterly, First Quarter 1992.
"Defined Contribution Plans and Investments in GICs," Dennis Blair, Tax Management Financial Planning Journal, Mar. 17, 1992
"Walking Through the Discrimination Testing Maze for Welfare Plans," Dennis Blair, Benefits Quarterly, Second Quarter 1987, with Mark W. Kimble
"Tax Procedures Involving the Internal Revenue Service," Eugene F. Pollingue, Jr., Louisiana Bar Journal, Volume 34, No. 2, August 1986

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