David A. Pratt

Albany Law School

80 New Scotland Avenue

Albany, NY 12208

United States

  • Albany Law School

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    • Tel: 518-472-5870
SCHOLARLY PAPERS

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Scholarly Papers (101)

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1.

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 171 (181,533)

Abstract:

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Employee Stock Ownership Plans, ESOPs

2.

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 162 (190,108)

Abstract:

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health care reform, ERISA, health care system

3.

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 149 (204,030)

Abstract:

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retirement plans, IRS

4.

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 143 (211,091)

Abstract:

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pension plans

5.

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 139 (215,915)

Abstract:

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plan drafting mistakes, retirement

6.

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 137 (219,740)

Abstract:

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ERISA, attorney, litigation, fees

7.

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 129 (229,013)

Abstract:

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Final Regulations, hybrid retirement, Pension Protection Act , ERISA

8.

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 128 (230,411)

Abstract:

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investments, real estate

9.

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 127 (231,786)

Abstract:

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interest rates, benefit plans

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 117 (246,453)

Abstract:

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

11.

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 111 (255,864)

Abstract:

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

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 108 (262,470)

Abstract:

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Physician-assisted suicide, euthanasia

13.

Focus on...Compensation Definitions for Retirement Plans

Downloads 107 (262,470)

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 88 (300,939)

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 19 (566,546)

Abstract:

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compensation, retirement plans

14.

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 87 (300,673)

Abstract:

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retirement, savings

15.

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 86 (302,837)

Abstract:

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S Corporation, Employee Stock Ownership Plan (ESOP)

16.

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 83 (309,609)

Abstract:

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hospital-based physicians, health care organizations, service groups

17.

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 81 (316,473)

Abstract:

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ERISA, employer-sponsored retirement plans, prohibited transactions

18.

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 79 (318,780)

Abstract:

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

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 76 (326,075)

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 74 (331,088)

Abstract:

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fiduciary rule, arbitration, ERISA, claims

21.

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 67 (349,601)

Abstract:

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Health Care System, Retirement, Security, Health Expenses

22.

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 64 (357,991)

Abstract:

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1986 Code Section 414

23.

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 62 (363,918)

Abstract:

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FICA, deferred compensation, Social Security Amendments of 1983

24.

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 (366,922)

Abstract:

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Pension, Bankruptcy

25.

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 54 (392,266)

Abstract:

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retirement plan assets, bankruptcy, IRAs, ERISA

26.

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 (392,266)

Abstract:

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retiree health benefits

27.

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 53 (392,266)

Abstract:

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

28.

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 48 (409,429)

Abstract:

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health care policy, AIDS pandemic

29.

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 48 (409,429)

Abstract:

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pension reform

30.

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 47 (413,032)

Abstract:

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Divorce, Spouse, ERISA, Beneficiary

31.

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 47 (413,032)

Abstract:

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tax shelters, retirement, Roth IRA

32.

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 46 (420,546)

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

33.

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 46 (416,748)

Abstract:

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ERISA, retirement plan fiduciaries

34.

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 44 (424,285)

Abstract:

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IRS, employee leasing

35.

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 41 (435,994)

Abstract:

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cash balance plans, accrued benefits, age discrimination

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 39 (444,355)

Abstract:

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

37.

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 38 (452,650)

Abstract:

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Life insurance, annuities, retirement benefits

38.

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 (452,650)

Abstract:

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Code Section 457, deferred compensation plan, EGTRRA

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 34 (465,698)

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Cash Balance Plans, Pension Protection Act, Retirement System

40.

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 (465,698)

Abstract:

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Section 204(h), ERISA, benefit accruals

41.

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 34 (465,698)

Abstract:

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Circular 230

42.

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 33 (470,286)

Abstract:

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retirement, contribution plans

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 33 (470,286)

Abstract:

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

44.

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 33 (470,286)

Abstract:

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Separate lines of business (SLOB) rules

45.

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 (470,286)

Abstract:

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retirement

46.

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 32 (474,950)

Abstract:

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S corporations, Employee Stock Ownership Plans (ESOPs)

47.

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 (474,950)

Abstract:

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Pension Protection Act of 2006

48.

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 31 (479,795)

Abstract:

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retirement plans, health benefits

49.

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 31 (479,795)

Abstract:

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Pension Protection Act, PBGC insurance program

50.

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 30 (484,697)

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

51.

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 30 (484,697)

Abstract:

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ERISA Section 404(c)

52.

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 30 (484,697)

Abstract:

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Investment, Education

53.

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 29 (489,630)

Abstract:

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

54.

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 29 (489,630)

Abstract:

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ERISA, fiduciary

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 29 (489,630)

Abstract:

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ERISA Section 404(c), retirement

56.

Identifying Highly Compensated Employees

Downloads 28 (494,989)

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 15 (593,725)

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 13 (607,973)

Abstract:

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

57.

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 27 (500,296)

Abstract:

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health savings account, Medicare, prescription drug

58.

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 26 (505,866)

Abstract:

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

59.

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 24 (517,296)

Abstract:

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fiduciary rule, lawsuits, Prohibited Transaction Exemptions, Federal Register

60.

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 24 (517,296)

Abstract:

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

61.

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 23 (529,043)

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

62.

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 21 (535,018)

Abstract:

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beneficiary, individual retirement accounts, IRA

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 20 (541,092)

Abstract:

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employee benefits

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 20 (541,092)

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 19 (547,259)

Abstract:

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physician-assisted suicide

66.

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 19 (547,259)

Abstract:

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

67.

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 19 (547,259)

Abstract:

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

68.

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 18 (553,430)

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

69.

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 17 (565,497)

Abstract:

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457 plans, Internal Revenue Code

70.

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 17 (559,474)

Abstract:

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

71.

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 16 (565,497)

Abstract:

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ERISA, Retirement Plan, Beneficiary, Benefits

72.

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 16 (565,497)

Abstract:

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section 409A, Internal Revenue Code

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 16 (565,497)

Abstract:

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Economic Growth and Tax Relief Reconciliation Act of 2001, pension

74.

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 15 (571,749)

Abstract:

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

75.

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 15 (578,201)

Abstract:

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pension, federal tax system, employee benefits

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 14 (578,201)

Abstract:

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

77.

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 14 (578,201)

Abstract:

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Department of Labor, pension plans, investment, ERISA

78.

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 (578,201)

Abstract:

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domestic relations order, pension law

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 14 (584,624)

Abstract:

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distribution regulations

80.

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
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ERISA, litigation, clauses

81.

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

82.

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

83.

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
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COBRA, Internal Revenue Service (IRS)

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

85.

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

86.

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
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Social Security, Medicare

87.

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
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compensation, benefit distributions

88.

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

89.

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

90.

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

91.

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
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Internal Revenue Code, 403(b), 409A

92.

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
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reemployment rights, uniformed services

93.

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
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IRA, retirement plans

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
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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
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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
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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
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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

The John Marshall Law Review, Vol. 35, No. 4, pp. 565-632, Summer 2002
Posted: 06 Nov 2002
David A. Pratt
Albany Law School

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101.

Nor Rhyme Nor Reason: Simplifying Defined Contribution Plans

Buffalo Law Review, Vol. 49, P. 741, 2001
Posted: 13 Nov 2001
David A. Pratt
Albany Law School

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