David A. Pratt

Albany Law School

80 New Scotland Avenue

Albany, NY 12208

United States

SCHOLARLY PAPERS

101

DOWNLOADS
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4,916

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 275 (145,203)

Abstract:

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ERISA, attorney, litigation, fees

2.

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 179 (217,807)

Abstract:

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Employee Stock Ownership Plans, ESOPs

3.

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 163 (235,770)

Abstract:

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health care reform, ERISA, health care system

4.

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 156 (244,612)

Abstract:

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retirement plans, IRS

5.

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 156 (244,612)

Abstract:

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interest rates, benefit plans

6.

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 148 (255,494)

Abstract:

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pension plans

7.

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 148 (255,494)

Abstract:

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plan drafting mistakes, retirement

8.

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 134 (276,250)

Abstract:

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Final Regulations, hybrid retirement, Pension Protection Act , ERISA

9.

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 130 (282,534)

Abstract:

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investments, real estate

10.

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 124 (292,797)

Abstract:

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

11.

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 121 (298,035)

Abstract:

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Divorce, Spouse, ERISA, Beneficiary

12.

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 116 (307,072)

Abstract:

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Physician-assisted suicide, euthanasia

13.

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 115 (308,963)

Abstract:

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

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 93 (358,845)

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 21 (673,752)

Abstract:

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compensation, retirement plans

15.

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 105 (328,956)

Abstract:

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ERISA, Retirement Plan, Beneficiary, Benefits

16.

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 91 (360,844)

Abstract:

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S Corporation, Employee Stock Ownership Plan (ESOP)

17.

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 88 (368,395)

Abstract:

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retirement, savings

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 87 (370,897)

Abstract:

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hospital-based physicians, health care organizations, service groups

19.

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 86 (373,633)

Abstract:

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Retirement Plan, Leakage, Private Retirement Plan, GAO Report

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 85 (376,313)

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 83 (381,689)

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 81 (387,255)

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 68 (426,710)

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 68 (426,710)

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 63 (443,861)

Abstract:

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FICA, deferred compensation, Social Security Amendments of 1983

26.

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 61 (450,899)

Abstract:

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Pension, Bankruptcy

27.

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 57 (465,836)

Abstract:

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retirement plan assets, bankruptcy, IRAs, ERISA

28.

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 56 (469,553)

Abstract:

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

29.

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 53 (481,218)

Abstract:

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retiree health benefits

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 52 (485,277)

Abstract:

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health care policy, AIDS pandemic

31.

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 51 (489,473)

Abstract:

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pension reform

32.

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 50 (493,651)

Abstract:

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ERISA, retirement plan fiduciaries

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 49 (497,907)

Abstract:

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IRS, employee leasing

34.

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 49 (497,907)

Abstract:

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tax shelters, retirement, Roth IRA

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 47 (506,632)

Abstract:

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

36.

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 42 (529,651)

Abstract:

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cash balance plans, accrued benefits, age discrimination

37.

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 42 (529,651)

Abstract:

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

38.

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 39 (544,223)

Abstract:

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Life insurance, annuities, retirement benefits

39.

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 37 (554,405)

Abstract:

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Cash Balance Plans, Pension Protection Act, Retirement System

40.

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 37 (554,405)

Abstract:

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Code Section 457, deferred compensation plan, EGTRRA

41.

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 36 (559,705)

Abstract:

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S corporations, Employee Stock Ownership Plans (ESOPs)

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 36 (559,705)

Abstract:

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Separate lines of business (SLOB) rules

43.

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 35 (565,047)

Abstract:

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

44.

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 35 (565,047)

Abstract:

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Circular 230

45.

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 34 (570,359)

Abstract:

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retirement, contribution plans

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 34 (570,359)

Abstract:

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Section 204(h), ERISA, benefit accruals

47.

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 33 (575,783)

Abstract:

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retirement

48.

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 32 (581,281)

Abstract:

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

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 18 (697,531)

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 14 (730,641)

Abstract:

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

50.

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 32 (581,281)

Abstract:

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ERISA Section 404(c)

51.

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 32 (581,281)

Abstract:

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Pension Protection Act of 2006

52.

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 32 (581,281)

Abstract:

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retirement plans, health benefits

53.

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 32 (581,281)

Abstract:

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Pension Protection Act, PBGC insurance program

54.

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 31 (587,032)

Abstract:

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

55.

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 31 (587,032)

Abstract:

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ERISA Section 404(c), retirement

56.

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 31 (587,032)

Abstract:

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Investment, Education

57.

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 30 (592,950)

Abstract:

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ERISA, fiduciary

58.

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 28 (605,184)

Abstract:

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health savings account, Medicare, prescription drug

59.

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 28 (605,184)

Abstract:

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

60.

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 27 (611,520)

Abstract:

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fiduciary rule, lawsuits, Prohibited Transaction Exemptions, Federal Register

61.

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 27 (611,520)

Abstract:

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beneficiary, individual retirement accounts, IRA

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 25 (624,716)

Abstract:

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

63.

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 25 (624,716)

Abstract:

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

64.

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 23 (638,551)

Abstract:

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cash balance plan, conversions

65.

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 21 (652,669)

Abstract:

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physician-assisted suicide

66.

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 21 (652,669)

Abstract:

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employee benefits

67.

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 21 (652,669)

Abstract:

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

68.

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 20 (659,819)

Abstract:

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Department of Labor, pension plans, investment, ERISA

69.

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 20 (659,819)

Abstract:

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

70.

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 19 (667,111)

Abstract:

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457 plans, Internal Revenue Code

71.

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 19 (667,111)

Abstract:

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

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 19 (667,111)

Abstract:

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

73.

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 18 (674,308)

Abstract:

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Economic Growth and Tax Relief Reconciliation Act of 2001, pension

74.

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 17 (681,696)

Abstract:

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section 409A, Internal Revenue Code

75.

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 16 (689,191)

Abstract:

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

76.

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 16 (689,191)

Abstract:

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

77.

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 16 (689,191)

Abstract:

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pension, federal tax system, employee benefits

78.

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 15 (696,683)

Abstract:

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ERISA, litigation, clauses

79.

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 15 (696,683)

Abstract:

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distribution regulations

80.

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 14 (704,512)

Abstract:

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

81.

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 14 (704,512)

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domestic relations order, pension law

82.

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 14 (704,512)

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COBRA, Internal Revenue Service (IRS)

83.

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 14 (704,512)

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

84.

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 13 (712,493)

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

85.

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 12 (720,440)

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compensation, benefit distributions

86.

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 12 (720,440)

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

87.

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 12 (720,440)

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IRA, retirement plans

88.

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 12 (720,440)

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

89.

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 11 (728,322)

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

90.

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 11 (728,322)

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

91.

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 11 (728,322)

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Social Security, Medicare

92.

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 10 (736,291)

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Internal Revenue Code, 403(b), 409A

93.

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 10 (736,291)

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reemployment rights, uniformed services

94.

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 9 (744,392)

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Code Section 415, pension plans

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 8 (752,498)

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voluntary employees' beneficiary associations, Booth v. Commissioner

96.

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 5 (776,618)

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Internal Revenue Service (IRS), COBRA

97.

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 4 (784,550)

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pension, IRS

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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