David A. Pratt

Albany Law School

80 New Scotland Avenue

Albany, NY 12208

United States

SCHOLARLY PAPERS

101

DOWNLOADS
Rank 13,248

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Top 13,248

in Total Papers Downloads

5,704

SSRN CITATIONS

0

CROSSREF CITATIONS

2

Scholarly Papers (101)

1.

Focus on . . . Attorney's Fees in ERISA Litigation

Vol. 24 (no. 2) Journal of Pension Benefits 9 (Winter 2017)
Number of pages: 8 Posted: 17 Aug 2017
David A. Pratt
Albany Law School
Downloads 307 (149,662)

Abstract:

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ERISA, attorney, litigation, fees

2.

Focus On… Powers of Attorney and Retirement Plans

Journal of Pension Benefits 3, Vol. 25, no. 2, Forthcoming
Number of pages: 10 Posted: 01 Nov 2018
David A. Pratt
Albany Law School
Downloads 227 (202,611)

Abstract:

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ERISA, Retirement Plan, Beneficiary, Benefits

3.

Focus on...ESOPs

Journal of Pension Benefits, Vol. 11, No. 2, p. 50, Winter 2004
Number of pages: 16 Posted: 28 Jul 2009
David A. Pratt
Albany Law School
Downloads 192 (236,370)

Abstract:

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Employee Stock Ownership Plans, ESOPs

4.

Focus on . . . Interest Rates for Terminating Defined Benefit Plans

Journal of Pension Benefits, Vol. 15, No. 3, p. 5, Spring 2008
Number of pages: 5 Posted: 09 Jul 2009
David A. Pratt
Albany Law School
Downloads 171 (261,470)

Abstract:

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interest rates, benefit plans

5.

The Past, Present and Future of Health Care Reform: Can it Happen?

John Marshall Law Review, Vol. 40, No. 3, 2007
Number of pages: 43 Posted: 01 Feb 2010
David A. Pratt
Albany Law School
Downloads 168 (265,597)

Abstract:

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health care reform, ERISA, health care system

6.

Focus on . . . Scrivener's Errors

Journal of Pension Benefits, Vol. 15, No. 4, p. 19, Summer 2008
Number of pages: 9 Posted: 10 Jul 2009
David A. Pratt
Albany Law School
Downloads 163 (273,835)

Abstract:

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plan drafting mistakes, retirement

7.

IRS Finalizes Separate Line of Business Rules

Journal of Pension Planning and Compliance, Vol. 21, No. 2, 1995
Number of pages: 24 Posted: 14 Dec 2009
David A. Pratt and Charles Lockwood
Albany Law School and affiliation not provided to SSRN
Downloads 161 (275,220)

Abstract:

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retirement plans, IRS

8.

Focus on . . . Qualified Replacement Plans

Journal of Pension Benefits, Vol. 8, No. 3, pp. 3-14, Spring 2001
Number of pages: 12 Posted: 17 Aug 2009
David A. Pratt
Albany Law School
Downloads 153 (286,987)

Abstract:

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pension plans

9.

Marriage, Divorce, Death and ERISA

Quinnipiac Probate Law Journal, Vol. 31, Issue. 2, 2018
Number of pages: 89 Posted: 01 Nov 2018
David A. Pratt
Albany Law School
Downloads 148 (295,020)

Abstract:

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Divorce, Spouse, ERISA, Beneficiary

10.

Focus On...Hybrid Pension Plans Under the New Regulations

Journal of Pension Benefits, Vol. 18, No. 4, 2011
Number of pages: 13 Posted: 22 Jul 2011
David A. Pratt
Albany Law School
Downloads 144 (303,156)

Abstract:

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Final Regulations, hybrid retirement, Pension Protection Act , ERISA

11.

Focus on...Qualified Plan Investments in Real Estate

Journal of Pension Benefits, Vol. 12, No.1, p. 3, Autumn 2004
Number of pages: 8 Posted: 28 Jul 2009
David A. Pratt
Albany Law School
Downloads 138 (313,540)

Abstract:

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investments, real estate

Focus on...Compensation Definitions for Retirement Plans

Journal of Pension Benefits, Vol. 11, No.1, p. 40, Autumn 2003
Number of pages: 13 Posted: 28 Jul 2009
David A. Pratt
Albany Law School
Downloads 103 (387,581)

Abstract:

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compensation, retirement plan

Focus on . . . Compensation Definitions for Retirement Plans

Journal of Pension Benefits, Vol. 4, No. 3, p. 35, Spring 1997
Number of pages: 12 Posted: 26 Sep 2009
David A. Pratt
Albany Law School
Downloads 28 (721,956)

Abstract:

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compensation, retirement plans

13.

To (B) or Not to (B): Is that the Question? Twenty-First Century Schizoid Plans Under Section 403(B) of the Internal Revenue Code

Albany Law Review, Vol. 73, p. 139, 2009, Albany Law School Research Paper No. 25
Number of pages: 105 Posted: 05 Feb 2010
David A. Pratt
Albany Law School
Downloads 129 (328,194)

Abstract:

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Section 403(b), Internal Revenue Code, Qualified Plans, Retirement

14.

Too Many Physicians: Physician-Assisted Suicide after Glucksberg/Quill

Albany Law Journal of Science and Technology, Vol. 9, No. 2, pp. 161-234, 1999
Number of pages: 74 Posted: 11 Dec 2009
David A. Pratt
Albany Law School
Downloads 127 (334,037)

Abstract:

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Physician-assisted suicide, euthanasia

15.

Focus On . . . State Laws Rush in Where ERISA Fears to Tread

Journal of Pension Benefits, Vol. 18, No. 2, p. 3, Winter 2011
Number of pages: 8 Posted: 04 Feb 2011
David A. Pratt
Albany Law School
Downloads 121 (344,045)

Abstract:

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ERISA, Employee Benefit Plans, Health, Welfare, State Laws

16.

Focus On . . . Retirement Plan Leakage

Journal of Pension Benefits, Vol. 17, No. 3, p. 3, Spring 2010
Number of pages: 6 Posted: 04 Feb 2011
David A. Pratt
Albany Law School
Downloads 96 (403,314)

Abstract:

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Retirement Plan, Leakage, Private Retirement Plan, GAO Report

17.

Focus on . . . S Corporation ESOPs

Journal of Pension Benefits, Vol. 13, No. 1, p. 49, Autumn 2005
Number of pages: 12 Posted: 22 Jul 2009
David A. Pratt
Albany Law School
Downloads 96 (403,314)

Abstract:

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S Corporation, Employee Stock Ownership Plan (ESOP)

18.

Focus on . . . Affiliated Service Groups and Hospital-Based Physicians

Journal of Pension Benefits, Vol. 3, No. 1, p. 40, Autumn 1995
Number of pages: 7 Posted: 03 Sep 2009
David A. Pratt and Gregory W. Kasten
Albany Law School and affiliation not provided to SSRN
Downloads 95 (406,028)

Abstract:

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hospital-based physicians, health care organizations, service groups

19.

Focus on . . . Making Retirement Savings Last a Lifetime

Journal of Pension Benefits, Vol. 15, No. 2, p. 49, Winter 2008
Number of pages: 9 Posted: 14 Jul 2009
David A. Pratt
Albany Law School
Downloads 94 (408,830)

Abstract:

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retirement, savings

20.

Focus on . . . Mandatory Arbitration of ERISA Disputes

Vol. 24 (no. 3) Journal of Pension Benefits 14 (Spring 2017), Albany Law School Research Paper No. 4 for 2018-2019
Number of pages: 7 Posted: 17 Aug 2017 Last Revised: 26 Jun 2018
David A. Pratt
Albany Law School
Downloads 91 (420,484)

Abstract:

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fiduciary rule, arbitration, ERISA, claims

21.

Focus on . . . Prohibited Transactions - Part I

Journal of Pension Benefits, Vol. 10, No. 2, pp. 91-100, Winter 2003
Number of pages: 10 Posted: 31 Jul 2009
David A. Pratt
Albany Law School
Downloads 90 (423,427)

Abstract:

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ERISA, employer-sponsored retirement plans, prohibited transactions

22.

Focus on . . . Section 411(d)(6) of the Internal Revenue Code

Journal of Pension Benefits, Vol. 4, No. 4, p. 55, Summer 1997
Number of pages: 9 Posted: 26 Sep 2009
David A. Pratt
Albany Law School
Downloads 88 (426,385)

Abstract:

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Section 411(d)(6), Internal Revenue Code, retirement plans

23.

Focus On . . . Waste in the Health Care System

Journal of Pension Benefits, Vol. 18, No. 1, p. 3, Autumn 2010
Number of pages: 7 Posted: 04 Feb 2011
David A. Pratt
Albany Law School
Downloads 74 (471,524)

Abstract:

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Health Care System, Retirement, Security, Health Expenses

24.

Employer Aggregation Rules Under 1986 Code Section 414

Journal of Pension Benefits, Vol. 1, No. 2, p. 88, Winter 1994
Number of pages: 11 Posted: 28 Sep 2009
David A. Pratt
Albany Law School
Downloads 74 (471,524)

Abstract:

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1986 Code Section 414

25.

FICA Taxation of Deferred Compensation

Journal of Pension Benefits, Vol. 4, No. 1, p. 3, Autumn 1996
Number of pages: 11 Posted: 26 Sep 2009
David A. Pratt
Albany Law School
Downloads 67 (497,296)

Abstract:

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FICA, deferred compensation, Social Security Amendments of 1983

26.

Focus on . . . The Bailout Bill

Journal of Pension Benefits, Vol. 16, No. 2, p. 31, Winter 2009
Number of pages: 7 Posted: 09 Jul 2009
David A. Pratt
Albany Law School
Downloads 66 (501,169)

Abstract:

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Emergency Economic Stabilization Act of 2008, employee benefits, executive compensation

27.

Focus on . . . Pensions Under the New Bankruptcy Code

Journal of Pension Benefits, Vol. 13, No. 3, pp. 41-50, Spring 2006
Number of pages: 10 Posted: 14 Jul 2009
David A. Pratt
Albany Law School
Downloads 64 (509,162)

Abstract:

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Pension, Bankruptcy

28.

Focus on...Abusive Roth IRA Transactions

Journal of Pension Benefits, Vol. 11, No. 4, p. 38, Summer 2004
Number of pages: 7 Posted: 28 Jul 2009
David A. Pratt
Albany Law School
Downloads 62 (517,321)

Abstract:

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tax shelters, retirement, Roth IRA

29.

Retirement Plan Assets in Bankruptcy

Trusts and Estates Newsletter, Vol. 35, No. 2, pp. 40-45, 2002
Number of pages: 6 Posted: 11 Dec 2009
David A. Pratt
Albany Law School
Downloads 61 (521,503)

Abstract:

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retirement plan assets, bankruptcy, IRAs, ERISA

30.

Health Care Policy: What Lessons Have We Learned from the AIDS Pandemic?

Albany Law Review, Vol. 61, No. 3, 1998
Number of pages: 7 Posted: 14 Dec 2009
David A. Pratt
Albany Law School
Downloads 58 (538,473)

Abstract:

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health care policy, AIDS pandemic

31.

The Past, Present and Future of Retiree Health Benefits

Suffolk University Journal of Health and Biomedical Law, Vol. 3, No. 1, pp. 103-142, 2007
Number of pages: 40 Posted: 11 Dec 2009
David A. Pratt
Albany Law School
Downloads 58 (534,073)

Abstract:

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retiree health benefits

32.

Focus on... Pension Reform

Journal of Pension Benefits, Vol. 16, No. 4, p. 3, Summer 2009
Number of pages: 7 Posted: 06 Dec 2009
David A. Pratt
Albany Law School
Downloads 58 (534,073)

Abstract:

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pension reform

33.

Focus on . . . Employee Leasing

Journal of Pension Benefits, Vol. 3, No. 2, p. 21, Winter 1996
Number of pages: 8 Posted: 26 Sep 2009
David A. Pratt
Albany Law School
Downloads 58 (534,073)

Abstract:

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IRS, employee leasing

34.

The Supreme Court's LaRue Decision, and What it Means for Retirement Plan Fiduciaries

Journal of Pension Benefits, Vol. 15, No. 4, p. 5, Summer 2008
Number of pages: 5 Posted: 10 Jul 2009
David A. Pratt
Albany Law School
Downloads 58 (534,073)

Abstract:

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ERISA, retirement plan fiduciaries

35.

Focus on . . . Prohibited Transactions, Part II

Journal of Pension Benefits, Vol. 10, No. 3, pp. 44-55, Spring 2003
Number of pages: 12 Posted: 31 Jul 2009 Last Revised: 18 Sep 2009
David A. Pratt
Albany Law School
Downloads 51 (566,205)

Abstract:

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regulatory exemptions, excise tax, prohibited transactions, employer securities, Voluntary Fiduciary Correction Program

36.

Focus on . . . Limited Liability Companies

Journal of Pension Benefits, Vol. 3, No. 3, p. 57, Spring 1996
Number of pages: 6 Posted: 26 Sep 2009
David A. Pratt
Albany Law School
Downloads 49 (576,039)

Abstract:

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limited liability companies, limited liability partnerships, business' employee benefit plans

37.

Focus on... Cash Balance Plans in the 21st Century, Part I, Historical Perspective

Journal of Pension Benefits, Vol. 17, No. 1, p. 5, Autumn 2009
Number of pages: 10 Posted: 06 Dec 2009
David A. Pratt
Albany Law School
Downloads 46 (591,100)

Abstract:

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cash balance plans, accrued benefits, age discrimination

38.

Focus On . . . Cash Balance Plans in the 21st Century, Part II

Journal of Pension Benefits, Vol. 17, No. 2, p. 5, Winter 2010
Number of pages: 13 Posted: 04 Feb 2011
David A. Pratt
Albany Law School
Downloads 45 (601,568)

Abstract:

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Cash Balance Plans, Pension Protection Act, Retirement System

39.

Special Issues Regarding Life Insurance, Annuities and Retirement Benefits

Trusts and Estates Law Section Newsletter, Vol. 36, No. 2, pp. 17-42, 2003
Number of pages: 26 Posted: 11 Dec 2009
David A. Pratt
Albany Law School
Downloads 45 (596,391)

Abstract:

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Life insurance, annuities, retirement benefits

Identifying Highly Compensated Employees

Journal of Pension Benefits, Vol. 1, No. 4, p. 68, Summer 1994
Number of pages: 8 Posted: 28 Sep 2009
David A. Pratt
Albany Law School
Downloads 26 (738,093)

Abstract:

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highly compensated employees (HCEs), Tax Reform Act of 1986 (TRA '86)

Identifying Highly Compensated Employees

Journal of Pension Benefits, Vol. 5, No. 2, p. 49, Winter 1998
Number of pages: 8 Posted: 14 Sep 2009
David A. Pratt
Albany Law School
Downloads 18 (809,061)

Abstract:

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highly compensated employee, Tax Reform Act of 1986, Small Business Job Protection Act of 1996

41.

Retirement in a Defined Contribution Era: Making the Money Last

John Marshall Law Review, Vol. 41, No. 4, 2008
Number of pages: 56 Posted: 09 Jun 2010
David A. Pratt
Albany Law School
Downloads 42 (612,626)

Abstract:

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retirement, contribution plans

42.

Slob Rules: What You Need to Know

Journal of Pension Benefits, Vol. 1, No. 3, p. 29, Spring 1994
Number of pages: 11 Posted: 03 Sep 2009
Charles Lockwood and David A. Pratt
affiliation not provided to SSRN and Albany Law School
Downloads 42 (612,626)

Abstract:

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Separate lines of business (SLOB) rules

43.

Focus on . . . Circular 230

Journal of Pension Benefits, Vol. 13, No. 2, p. 56, Winter 2006
Number of pages: 13 Posted: 23 Jul 2009
David A. Pratt
Albany Law School
Downloads 42 (618,231)

Abstract:

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Circular 230

44.

Focus on . . . Governmental Plans (Part II)

Journal of Pension Benefits, Vol. 5, No. 4, pp. 43-49, Summer 1998
Number of pages: 7 Posted: 14 Sep 2009
David A. Pratt
Albany Law School
Downloads 41 (618,231)

Abstract:

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governmental plans, ERISA, Internal Revenue Code, Taxpayer Relief Act of 1997

45.

Focus on . . . Employee Stock Ownership Plans for S Corporations

Journal of Pension Benefits, Vol. 6, No. 1, p. 47, Autumn 1998
Number of pages: 9 Posted: 03 Sep 2009
David A. Pratt
Albany Law School
Downloads 41 (618,231)

Abstract:

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S corporations, Employee Stock Ownership Plans (ESOPs)

46.

Focus on . . . Notice of Reductions in Benefit Accruals

Journal of Pension Benefits, Vol. 10, No. 4, pp. 32-39, Summer 2003
Number of pages: 8 Posted: 30 Jul 2009
David A. Pratt
Albany Law School
Downloads 39 (629,601)

Abstract:

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Section 204(h), ERISA, benefit accruals

47.

Focus on...Section 457 Exemptions

Journal of Pension Benefits, Vol. 11, No. 3, p. 32, Spring 2004
Number of pages: 7 Posted: 28 Jul 2009
David A. Pratt
Albany Law School
Downloads 39 (629,601)

Abstract:

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Code Section 457, deferred compensation plan, EGTRRA

48.

Focus on . . . ERISA Section 404(C)

Journal of Pension Benefits, Vol. 12, No. 3, p. 52, Spring 2005
Number of pages: 12 Posted: 23 Jul 2009
David A. Pratt
Albany Law School
Downloads 39 (629,601)

Abstract:

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ERISA Section 404(c)

49.

Focus on . . . Default Investments and Section 404(C)

Journal of Pension Benefits, Vol. 14, No. 3, p. 43, Spring 2007
Number of pages: 7 Posted: 14 Jul 2009
David A. Pratt
Albany Law School
Downloads 39 (629,601)

Abstract:

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ERISA Section 404(c), retirement

50.

The New Medicare Part D Prescription Drug Benefit

Albany Law Journal of Science and Technology, Vol. 17, No. 2, pp. 337-406, 2007
Number of pages: 70 Posted: 11 Dec 2009
David A. Pratt
Albany Law School
Downloads 38 (635,405)

Abstract:

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Prescription Drug Benefit, Medicare Part D, Modernization Act of 2003

51.

Focus on . . . Employee Benefit Reform Proposals

Journal of Pension Benefits, Vol. 15, No. 1, p. 3, Autumn 2007
Number of pages: 11 Posted: 14 Jul 2009
David A. Pratt
Albany Law School
Downloads 38 (635,405)

Abstract:

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retirement plans, health benefits

52.

Focus on . . . Investment Advice Under the Pension Protection Act of 2006

Journal of Pension Benefits, Vol. 14, No. 2, pp. 42-47, Winter 2007
Number of pages: 6 Posted: 14 Jul 2009
David A. Pratt
Albany Law School
Downloads 37 (647,323)

Abstract:

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Pension Protection Act of 2006

53.

Focus on . . . Investment Education and Advice for Plan Participants

Journal of Pension Benefits, Vol. 13, No. 4, pp. 3-13, Summer 2006
Number of pages: 11 Posted: 14 Jul 2009
David A. Pratt
Albany Law School
Downloads 37 (641,213)

Abstract:

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Investment, Education

54.

Focus on . . . Decumulation

Journal of Pension Benefits, Vol. 16, No. 1, p. 8, Autumn 2008
Number of pages: 9 Posted: 10 Jul 2009
David A. Pratt
Albany Law School
Downloads 37 (641,213)

Abstract:

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retirement

55.

Focus on . . . Lawsuits Challenging the Department of Labor's Fiduciary Rule

Vol. 24 (no. 1) Journal of Pension Benefits 4 (Autumn 2016)
Number of pages: 11 Posted: 17 Aug 2017
David A. Pratt
Albany Law School
Downloads 36 (647,323)

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fiduciary rule, lawsuits, Prohibited Transaction Exemptions, Federal Register

56.

Focus on . . . Beneficiary Designations for Individual Retirement Accounts

Journal of Pension Benefits, Vol. 8, No. 2, pp. 47-55, Winter 2001
Number of pages: 10 Posted: 17 Aug 2009
David A. Pratt
Albany Law School
Downloads 36 (653,476)

Abstract:

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beneficiary, individual retirement accounts, IRA

57.

Guidance on Sections 403(b) and 409A

ABA Section of Taxation News Quarterly, Vol. 27, No. 1, 2007
Number of pages: 3 Posted: 14 Dec 2009
David A. Pratt
Albany Law School
Downloads 35 (653,476)

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IRS, treasury, tax-sheltered annuity, section 403(b), section 409A

58.

Focus on . . . The Pension Protection Act and the PBGC

Journal of Pension Benefits, Vol. 14, No. 4, p. 49-55, Summer 2007
Number of pages: 7 Posted: 14 Jul 2009 Last Revised: 27 Jul 2009
David A. Pratt
Albany Law School
Downloads 35 (653,476)

Abstract:

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Pension Protection Act, PBGC insurance program

59.

Healthy and Wealthy and Dead: Health Savings Accounts

St. Thomas Law Review, Vol. 19, No. 1, 2006
Number of pages: 31 Posted: 14 Dec 2009
David A. Pratt
Albany Law School
Downloads 34 (659,749)

Abstract:

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health savings account, Medicare, prescription drug

60.

Fiduciary Update

Journal of Pension Benefits, Vol. 11, No. 4, p. 26, Summer 2004
Number of pages: 10 Posted: 28 Jul 2009
David A. Pratt
Albany Law School
Downloads 34 (659,749)

Abstract:

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ERISA, fiduciary

61.

Focus on... The Worker, Retiree, and Employer Recovery Act of 2008

Journal of Pension Benefits, Vol. 16, No. 3, p. 5, Spring 2009
Number of pages: 10 Posted: 07 Dec 2009
David A. Pratt
Albany Law School
Downloads 33 (666,306)

Abstract:

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worker, retiree, Employer Recovery Act of 2008, Pension Protection Act of 2006

62.

Focus on . . . Governmental Plans

Journal of Pension Benefits, Vol. 5, No. 3, p. 44, Spring 1998
Number of pages: 9 Posted: 15 Sep 2009
David A. Pratt
Albany Law School
Downloads 31 (679,619)

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governmental plans, ERISA, Internal Revenue Code, Taxpayer Relief Act of 1997

63.

Significant Changes Affecting Employee Benefits

ABA Section of Taxation News Quarterly, Vol. 26, No. 2, pp. 22-24, 2007
Number of pages: 3 Posted: 11 Dec 2009
David A. Pratt
Albany Law School
Downloads 30 (686,576)

Abstract:

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employee benefits

64.

Focus on . . . Rollovers

Journal of Pension Benefits, Vol. 9, No. 4, p. 7, Summer 2002
Number of pages: 10 Posted: 07 Aug 2009
David A. Pratt
Albany Law School
Downloads 30 (686,576)

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rollover rules, Economic Growth and Tax Relief Reconciliation Act of 2001

65.

Recent Developments and Proposed Regulations Make 457 Plans More Attractive

American Society of Pension Actuaries Journal, Vol. 32, No. 5, 2002
Number of pages: 5 Posted: 09 Jun 2010
David A. Pratt, Theresa Lensander and Amiram Givon
Albany Law School, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 29 (693,791)

Abstract:

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457 plans, Internal Revenue Code

66.

Is That an Employee Benefit Plan or a Tax Shelter?

ABA Tax Section News Quarterly, Vol. 24, No. 1, 2004
Number of pages: 3 Posted: 14 Dec 2009
David A. Pratt
Albany Law School
Downloads 28 (701,103)

Abstract:

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tax shelters, Treasury, IRS, employee benefit plans, Circular 230 rules

67.

Focus on . . . DOL Issues Guidance on Providing Investment Information to Pension Plan Participants

Journal of Pension Benefits, Vol. 4, No. 1, p. 43, Autumn 1996
Number of pages: 8 Posted: 26 Sep 2009
David A. Pratt
Albany Law School
Downloads 28 (708,362)

Abstract:

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Department of Labor, pension plans, investment, ERISA

68.

Focus on . . . Cash Balance Plans

Journal of Pension Benefits, Vol. 7, No. 3, p. 34, Spring 2000
Number of pages: 11 Posted: 26 Aug 2009
David A. Pratt
Albany Law School
Downloads 27 (708,362)

Abstract:

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cash balance plan, conversions

69.

Focus on . . . The Effect of USERRA on Retirement Plans

Journal of Pension Benefits, Vol. 5, No. 1, pp. 25-34, Autumn 1997
Number of pages: 10 Posted: 14 Sep 2009
David A. Pratt
Albany Law School
Downloads 26 (715,979)

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Uniformed Services Employment and Reemployment Rights Act, military, veterans, retirement plans

70.

Recent Developments Relating to Physician-Assisted Suicide

New York State Bar Association Health Law Journal, Vol. 8, No. 1, 2003
Number of pages: 8 Posted: 14 Dec 2009
David A. Pratt
Albany Law School
Downloads 25 (723,701)

Abstract:

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physician-assisted suicide

71.

Focus on . . . The Pension Provisions of EGTRRA

Journal of Pension Benefits, Vol. 9, No. 1, p. 49, Autumn 2001
Number of pages: 21 Posted: 07 Aug 2009
David A. Pratt
Albany Law School
Downloads 25 (723,701)

Abstract:

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Economic Growth and Tax Relief Reconciliation Act of 2001, pension

72.

Employee Benefit Changes Under TRA '97

Journal of Pension Benefits, Vol. 5, No. 1, p. 46, Autumn 1997
Number of pages: 10 Posted: 14 Sep 2009
David A. Pratt
Albany Law School
Downloads 24 (731,695)

Abstract:

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employee benefit changes, Taxpayer Relief Act of 1997 (TRA '97)

73.

Focus on... Employment Taxation of Deferred Compensation

Journal of Pension Benefits, Vol. 6, No. 4, p. 44, Summer 1999
Number of pages: 10 Posted: 05 Sep 2009
David A. Pratt
Albany Law School
Downloads 24 (731,695)

Abstract:

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Internal Revenue Service (IRS), employment taxes, deferred compensation

74.

Very Serious Business: Sense and Nonsense Under Section 403(b) of the Internal Revenue Code of 1986

Albany Law Review, Vol. 59, No. 4, p. 1197, 1996
Number of pages: 96 Posted: 12 Dec 2009
David A. Pratt
Albany Law School
Downloads 23 (739,817)

Abstract:

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Section 403(b), Internal Revenue Code, retirement, tax-exempt, governmental employers, 401(k) plans

75.

The Not-So-Brave New World of Deferred Compensation

ABA Section of Taxation News Quarterly, Vol. 25, No. 1, pp. 8-10, 2005
Number of pages: 3 Posted: 11 Dec 2009
David A. Pratt
Albany Law School
Downloads 21 (756,085)

Abstract:

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section 409A, Internal Revenue Code

76.

Focus On...Tax-Sheltered Annuity Plans Under Code Section 403(b), Part 2 - Tax Rules and Nondiscrimination Requirements

Journal of Pension Benefits, Vol. 2, No. 3, p. 41, Spring 1995
Number of pages: 8 Posted: 28 Sep 2009
David A. Pratt
Albany Law School
Downloads 21 (756,085)

Abstract:

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Tax-sheltered annuity plans, Section 403(b), tax rules, nondiscrimination rules

77.

Focus on... The Uniformed Services Employment and Reemployment Rights Act - Part I

Journal of Pension Benefits, Vol. 9, No. 8, p. 3, Spring 2002
Number of pages: 11 Posted: 02 Sep 2009
David A. Pratt and Heather E. Ross
Albany Law School and affiliation not provided to SSRN
Downloads 21 (756,085)

Abstract:

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reemployment rights, uniformed services

78.

Focus on . . . Pension Simplification

Journal of Pension Benefits, Vol. 9, No. 2, p. 8, Winter 2002
Number of pages: 20 Posted: 07 Aug 2009
David A. Pratt
Albany Law School
Downloads 21 (756,085)

Abstract:

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pension, federal tax system, employee benefits

79.

The Effect of Forum Selection Clauses in ERISA Litigation

Vol. 24 (no. 2) Journal of Pension Benefits 9 (Winter 2017), Albany Law School Research Paper No. 3 for 2018-2019
Number of pages: 7 Posted: 17 Aug 2017 Last Revised: 26 Jun 2018
David A. Pratt
Albany Law School
Downloads 20 (764,621)

Abstract:

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ERISA, litigation, clauses

80.

The New Minimum Distribution Regulations

Journal of Pension Benefits, Vol. 9, No. 4, p. 49, Summer 2002
Number of pages: 9 Posted: 07 Aug 2009
David A. Pratt
Albany Law School
Downloads 20 (764,621)

Abstract:

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distribution regulations

81.

Focus on...The Conversation on Coverage

Journal of Pension Benefits, Vol. 12, No. 2, p. 50, Winter 2005
Number of pages: 8 Posted: 28 Jul 2009
David A. Pratt
Albany Law School
Downloads 20 (764,621)

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Social Security, retirement, pension, low-wage, moderate-wage

82.

Focus on...Tax-Sheltered Annuity Plans Under Code Section 403(b): Part 1 - General Rules and Limitations on Contributions

Journal of Pension Benefits, Vol. 2, No. 2, p. 49, Winter 1995
Number of pages: 7 Posted: 28 Sep 2009
David A. Pratt
Albany Law School
Downloads 19 (773,023)

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Tax-sheltered annuity plans, Section 403(b), contributions

83.

Focus on . . . SIMPLE Plans

Journal of Pension Benefits, Vol. 4, No. 2, p. 37, Winter 1997
Number of pages: 8 Posted: 26 Sep 2009
David A. Pratt
Albany Law School
Downloads 19 (773,023)

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retirement, Small Business Job Protection Act of 1996, IRA, 401(k)

84.

Focus on . . . Qualified Domestic Relations Orders

Journal of Pension Benefits, Vol. 6, No. 3, p. 40, Spring 1999
Number of pages: 13 Posted: 03 Sep 2009
David A. Pratt
Albany Law School
Downloads 19 (773,023)

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domestic relations order, pension law

85.

Focus on . . . COBRA Continuation Coverage Requirements for Group Health Plans (Part II)

Journal of Pension Benefits, Vol. 7, No. 2, p. 47, Winter 2000
Number of pages: 8 Posted: 26 Aug 2009 Last Revised: 08 Sep 2009
David A. Pratt
Albany Law School
Downloads 18 (781,615)

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COBRA, Internal Revenue Service (IRS)

86.

Year-End Actions by Plan Administrators

ABA Section of Taxation News Quarterly, Vol. 28, No. 1, 2008
Number of pages: 2 Posted: 09 Jun 2010
David A. Pratt
Albany Law School
Downloads 17 (790,430)

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Internal Revenue Code, 403(b), 409A

87.

Focus on . . . The New Proposed Regulations Under Section 411(D)(6) of the Internal Revenue Code

Journal of Pension Benefits, Vol. 8, No. 1, pp. 33-40, Autumn 2000
Number of pages: 8 Posted: 17 Aug 2009
David A. Pratt
Albany Law School
Downloads 17 (790,430)

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Internal Revenue code, Section 411(d)(6)

88.

Focus on . . . Required Minimum Distributions

Journal of Pension Benefits, Vol. 8, No. 4, p. 12, Summer 2001
Number of pages: 16 Posted: 07 Aug 2009
David A. Pratt
Albany Law School
Downloads 17 (790,430)

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IRA, retirement plans

89.

IRS Continues Attack on Accelerated 401(k) Plan Deductions

Journal of Pension Benefits, Vol. 12, No. 2, p. 15, Winter 2005
Number of pages: 4 Posted: 23 Jul 2009
David A. Pratt
Albany Law School
Downloads 17 (790,430)

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Internal Revenue Service (IRS), 401(k), Appeals Settlement Guidelines (ASG)

90.

Selected Compliance Issues Under Code Section 415

Journal of Pension Benefits, Vol. 1, No. 3, p. 88, Spring 1994
Number of pages: 6 Posted: 28 Sep 2009
David A. Pratt
Albany Law School
Downloads 16 (799,295)

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Code Section 415, pension plans

91.

Focus on . . . Catch-Up Contributions

Journal of Pension Benefits, Vol. 9, No. 3, p. 37, Spring 2002
Number of pages: 15 Posted: 07 Aug 2009
David A. Pratt
Albany Law School
Downloads 16 (799,295)

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Economic Growth and Tax Relief Reconciliation Act of 2001, catch-up contributions

92.

Negotiating the Maze: A Guide to Rules for Plan Distributions

Journal of Pension Benefits, Vol. 1, No. 1, p. 96, Autumn 1993
Number of pages: 6 Posted: 28 Sep 2009
David A. Pratt
Albany Law School
Downloads 15 (808,477)

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compensation, benefit distributions

93.

Focus on . . . Safe Harbor 401(K) Plans

Journal of Pension Benefits, Vol. 6, No. 2, p. 47, Winter 1999
Number of pages: 8 Posted: 03 Sep 2009
David A. Pratt
Albany Law School
Downloads 15 (808,477)

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Small Business Job Protection Act of 1996, 401(k) plans

94.

Focus on . . . The Social Security and Medicare Trustees' Reports

Journal of Pension Benefits, Vol. 14, No. 1, p. 10-21, Autumn 2006
Number of pages: 12 Posted: 14 Jul 2009
David A. Pratt
Albany Law School
Downloads 15 (808,477)

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Social Security, Medicare

95.

Focus on . . . Welfare Benefit Funds

Journal of Pension Benefits, Vol. 7, No. 4, pp. 49-56, Summer 2000
Number of pages: 8 Posted: 17 Aug 2009
David A. Pratt
Albany Law School
Downloads 13 (827,584)

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voluntary employees' beneficiary associations, Booth v. Commissioner

96.

Standards of Practice for Pension Practitioners

John Marshall Law Review, Vol. 39, No. 3, pp. 667-719, 2006
Number of pages: 53 Posted: 11 Dec 2009
David A. Pratt
Albany Law School
Downloads 9 (866,713)

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pension, IRS

97.

Focus on... COBRA Continuation Coverage Requirements for Group Health Plans (Part I)

Journal of Pension Benefits, Vol. 7, No. 1, p. 57, Autumn 1999
Number of pages: 8 Posted: 05 Sep 2009
David A. Pratt
Albany Law School
Downloads 6 (897,007)

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Internal Revenue Service (IRS), COBRA

98.

Focus on . . . The Department of Labor Regulations on Summary Plan Descriptions and Claims Procedures

Journal of Pension Benefits, Vol. 10, No. 1, p. 15, Autumn 2002
Posted: 31 Jul 2009
David A. Pratt
Albany Law School

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Department of Labor, ERISA, Summary Plan Descriptions, retirement plans

99.

Pension Plan Distribution Restrictions under the Nondiscrimination Regulations

Journal of Pension Benefits, Vol. 13, No. 2, p. 3, Winter 2006
Posted: 23 Jul 2009
David A. Pratt
Albany Law School

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highly compensated employees, non-highly compensated employees, Pension Plan

100.

Pension Simplification

Posted: 06 Nov 2002
David A. Pratt
Albany Law School

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101.

Nor Rhyme Nor Reason: Simplifying Defined Contribution Plans

Posted: 13 Nov 2001
David A. Pratt
Albany Law School

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