Albert Feuer

Law Offices of Albert Feuer

New York , NY

United States

SCHOLARLY PAPERS

72

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Scholarly Papers (72)

1.

How Should ERISA Plans Handle Powers of Attorney and Court-Appointed Guardians and the Absence of Such Agents for Participants Lacking Capacity?

How Should ERISA Plans Handle Powers of Attorney and Court-Appointed Guardians and the Absence of Such Agents for Participants Lacking Capacity? 54 Tax Mgmt. Memo. 351 (September 9, 2013)
Number of pages: 9 Posted: 13 Sep 2013 Last Revised: 30 Mar 2015
Albert Feuer
Law Offices of Albert Feuer
Downloads 987 (45,725)

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agent, power of attorney, attorney-in-fact, guardian, conservator, investment advisor, ERISA, HIPAA, employee benefit, preemption

2.

Determining the Death Beneficiary Under an ERISA Plan and the Rights of Such a Beneficiary

'Determining the Death Beneficiary Under an ERISA Plan and the Rights of Such a Beneficiary', 54 Tax Management Memorandum 323 (August 26, 2013)
Number of pages: 20 Posted: 26 Aug 2013 Last Revised: 16 Mar 2015
Albert Feuer
Law Offices of Albert Feuer
Downloads 925 (50,031)

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beneficiary, dispute, ERISA, survivor benefits, estates, trusts, domestic relations, employee benefit, preemption, waiver, community property, elective share

3.

When May an Agent Act on Behalf of an ERISA Plan Participant or Beneficiary?

41 J. Pension. Plan. & Compliance 1 (Spring 2015)
Number of pages: 27 Posted: 01 Apr 2015
Albert Feuer
Law Offices of Albert Feuer
Downloads 759 (65,544)

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agent, power of attorney, attorney-in-fact, guardian, conservator, investment advisor, ERISA, HIPAA, employee benefit, preemption

4.

Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part I

Tax Management Weekly Report, Vol. 31, No. 2, p. 34, January 9, 2012
Number of pages: 12 Posted: 12 Jan 2012 Last Revised: 11 May 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 566 (94,970)

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Pension, Tax-Qualified, Compliance, ERISA, IRS, Scrivener, Operational Failures, Tax Filings, Drafting Errors, Retroactive, Equitable

5.

Who is Entitled to Survivor Benefits from ERISA Plans?

John Marshall Law Review, Vol. 40, No. 3, p. 919, Spring 2007
Number of pages: 143 Posted: 26 Jan 2008 Last Revised: 01 May 2008
Albert Feuer
Law Offices of Albert Feuer
Downloads 513 (107,316)

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ERISA, beneficiaries, survivor, QDROs, claims, marital, common-law, agreement, preempt

6.

Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts, Part II

Tax Management Weekly Report, Vol. 31, No. 3, p. 75, 2012
Number of pages: 13 Posted: 18 Jan 2012 Last Revised: 13 Nov 2014
Albert Feuer
Law Offices of Albert Feuer
Downloads 503 (109,995)

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Pension, Tax-Qualified, Compliance, ERISA, IRS, Scrivener, Operational Failures, Tax Filings, Drafting Errors, Retroactive, Equitable, Reformation

7.

When are Releases of Claims for ERISA Plan Benefits Effective?

John Marshall Law Review, Vol. 38, p. 773, Spring 2005
Number of pages: 94 Posted: 14 Nov 2005 Last Revised: 03 Feb 2023
Albert Feuer
Law Offices of Albert Feuer
Downloads 351 (166,258)

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ERISA, benefits, releases, waivers, employee benefits, employment releases, general releases

8.

Who is Entitled to Life Insurance Benefits and Top-Hat Benefits from an ERISA Plan Following a Divorce or a Marital Separation?

NYSBA Family Law Review Newsletter, Vol. 41, No. 3, p. 10, Winter 2009
Number of pages: 4 Posted: 14 Jan 2010
Albert Feuer
Law Offices of Albert Feuer
Downloads 350 (166,760)

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9.

IRS Guidance About the SECURE Act's Beneficiary Provisions Requires Revision

49 Comp. Plan. J. No. 5, 78 , 2021
Number of pages: 9 Posted: 14 May 2021 Last Revised: 14 Jun 2021
Albert Feuer
Law Offices of Albert Feuer
Downloads 316 (185,973)

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Minimum Required Distributions, MRDs, Required Minimum Distributions, RMDs, Saving Plans, Pension Plans, Retirement Plans, IRAs, Participant, Beneficiary, Estate, Trust, Income Tax, Tax Deferral, Stretch-Out, Withdrawal, Distribution, Estate Planning, Tax Planning

10.

When Do State Laws Determine ERISA Plan Benefit Rights?

47 John Marshall L. Rev. 145 (Fall 2013)
Number of pages: 256 Posted: 22 May 2014 Last Revised: 08 Jun 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 306 (192,501)

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ERISA, preemption, federalism, benefits, benefit rights, employee benefits, pension, welfare plan, tax, domestic relations, criminal law, creditors, property law

11.

Would the Securing a Strong Retirement Act Secure More Retirement Equity?

50 Tax Mgmt.Comp. Plan. J. No. 6 (2022)
Number of pages: 26 Posted: 14 Jun 2022 Last Revised: 22 Jun 2022
Albert Feuer
Law Offices of Albert Feuer
Downloads 302 (195,226)

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Retirement, income, pensions, equity, savings, tax incentives, tax expenditures, SECURE Act, tax policy, minimum required distributions, required minimum distributions, defined contribution plans, 401(k) plans, IRAs, Roth IRA, participant, beneficiary, income tax, tax deferral, estate planning, tax

12.

Secure Act 2.0: A Missed Opportunity to Enhance Retirement Equity

51 Tax Management Compensation Planning Journal, No. 1 (January. 6, 2023), 64 TAX MGMT. MEMO. No. 2, 21 (January 16, 2023) Bloomberg Industry Group, Inc. (800-372-1033) www.bloombergindustry.com
Number of pages: 10 Posted: 11 Jan 2023 Last Revised: 23 Feb 2023
Albert Feuer
Law Offices of Albert Feuer
Downloads 295 (200,106)

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Retirement, Income, Pensions, Equity, Savings, Tax Incentives, Tax Expenditures, Secure Act 2.0, Secure Act, Tax Policy, Minimum Required Distributions, Required Minimum Distributions, 401(K) Plans, 529 Plans, Iras, Roth Ira, Participant, Beneficiary, Income Tax, Tax Deferral,

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ERISA, survivor, claim, marital, Supreme Court, QDRO, divorce, retirement benefits, benefit designations, life insurance, pension, employee benefit

14.

The Effects of Marital Property Rights, Alimony, Child Support, and Domestic Relations Orders on Top-Hat Plans, Excess Benefit Plans, and Bonus Plans

Compensation Planning Journal, Vol. 38, p. 319, December 3, 2010
Number of pages: 12 Posted: 05 Dec 2010 Last Revised: 08 Jun 2011
Albert Feuer
Law Offices of Albert Feuer
Downloads 254 (232,814)

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ERISA, QDRO, top-hat, bonus, domestic relations, alimony, child support, spousal, divorce, marital dissolution

15.

How Employment Agreements and Settlements of Employment Disputes May Affect Pension Benefits

NYSBA Labor & Employment Newsletter, Vol. 31, No. 2, p. 26, Fall 2006
Number of pages: 6 Posted: 04 Jan 2007
Albert Feuer
Law Offices of Albert Feuer
Downloads 245 (241,227)

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pensions, releases, settlements, employment, agreements

16.

Did a Unanimous Supreme Court Misread ERISA, Misread the Court's Precedents, Undermine Basic ERISA Principles, and Encourage Benefits Litigation?

Tax Management Compensation Planning Journal, Vol. 37, No. 91, October 2009
Number of pages: 33 Posted: 12 Oct 2009
Albert Feuer
Law Offices of Albert Feuer
Downloads 228 (258,775)

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17.

Who is Entitled to Death or Survivor Benefits from an ERISA Plan or from a Federal Employee Benefit Plan?

45 Comp. Plan. J. 311 (Oct 6, 2017)
Number of pages: 25 Posted: 02 Oct 2017 Last Revised: 21 Sep 2018
Albert Feuer
Law Offices of Albert Feuer
Downloads 226 (260,869)

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ERISA, FEGLIA, Death Benefits, Survivor Benefits, Benefit Rights, Employee Benefits, Pension, Thrift Plan, Welfare Plan, Life Insurance

18.

Life Insurance and Retirement Plan Benefits: Are Your Clients Achieving Their Intended Goals?

NYSBA J. 28 (March/April 2016)
Number of pages: 8 Posted: 25 Mar 2016 Last Revised: 30 Oct 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 219 (268,616)

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ERISA, IRA, death benefits, survivor benefits, benefit rights, employee benefits, pension, welfare plan, life insurance

19.

Questions of Justice and Law Raised When an Employee Benefits Plan Beneficiary Strangles His Grandmother, the Participant, to Death

Questions of Justice and Law Raised When an Employee Benefits Plan Beneficiary Strangles His Grandmother, the Participant, to Death, 32 Tax Management Weekly Report 1756, 12/23/2013
Number of pages: 4 Posted: 30 Dec 2013
Albert Feuer
Law Offices of Albert Feuer
Downloads 207 (283,116)

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beneficiary, dispute, ERISA, survivor benefits, estates, inusrance, slayer, killer, criminal, employee benefit, preemption, waiver, tax-qualified plans

20.

Tax-Efficient Charitable Giving of Savings or Retirement Benefits

49 Comp. Plan. J. 153 (09/07/18), 43 Tax Mgm't Estates, Gifts, and Trusts J. 237 (09/13/2018)
Number of pages: 9 Posted: 02 Oct 2018 Last Revised: 06 Sep 2019
Albert Feuer
Law Offices of Albert Feuer
Downloads 200 (292,198)

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Charitable Contributions, Gifts, Tax Deductions, Retirement Plans, Pension Plans, Saving Plans, Survivor Benefits, Employee Benefits

21.

Mega-IRAs, Boon or a Bane?

49 Comp. Plan. J. No. 8, 179 (2021)
Number of pages: 26 Posted: 16 Aug 2021 Last Revised: 01 Oct 2021
Albert Feuer
Law Offices of Albert Feuer
Downloads 198 (294,865)

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Mega-IRA, IRA, Roth IRA, Traditional IRA, Self-Directed IRA, IRA Participants, Tax Equity, Tax Benefits, Tax Incentives, Tax Deferral, Tax Compliance, Tax Qualification, RMDs, Withdrawal, Distribution, Estate Planning, Tax Planning

22.

Ethics, ESG, and ERISA: Ethical-Factor Investing of Savings and Retirement Benefits - Part 1

47 Comp. Plan. J. 212 (Dec. 6, 2019)
Number of pages: 11 Posted: 12 Dec 2019 Last Revised: 29 Jul 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 198 (294,865)

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ESG, sustainable investing, faith-based investing, responsible investing, socially beneficial investing, ethics, ethical-factor investing, ERISA, retirement plans, savings plans, corporate governance

23.

How Savings and Retirement Benefit Distributions May Prudently Be Used to Make Charitable Gifts

53 No. 1 NYSBA TR. & EST. L. SEC. J. 7 (Spring/Summer 2019).
Number of pages: 7 Posted: 07 Nov 2019
Albert Feuer
Law Offices of Albert Feuer
Downloads 198 (294,865)

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Charitable Contributions, Gifts, Tax Deductions, Retirement Plans, Pension Plans, Saving Plans, Employee Benefits

24.

State Law Reporting and Disclosure Mandates Under ERISA

33 Tax Management Weekly Report 919, July 2014
Number of pages: 20 Posted: 16 Jul 2014 Last Revised: 08 Aug 2014
Albert Feuer
Law Offices of Albert Feuer
Downloads 188 (309,020)

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ERISA, preemption, disclosure, reporting, federalism,employee benefits, pension, welfare plan, tax, domestic relations, criminal law, creditors, health law, labor law

25.

Ethics, Earnings, and ERISA: Ethical-Factor Investing of Savings and Retirement Benefits

NYU Rev. Employee Benefits and Exec. Comp., 6-1 (2020)
Number of pages: 116 Posted: 07 Dec 2020 Last Revised: 30 Jan 2021
Albert Feuer
Law Offices of Albert Feuer
Downloads 184 (314,936)

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Fiduciary, Tax-Qualification, Ethics, ESG, Asset Management, Corporate Governance, Sustainable Investing, Faith-Based Investing, Responsible Investing, Socially Beneficial Investing, Ethical-Factor Investing, ERISA, 401(k) Plans, IRAs, Self-Directed Plans

26.

How the CARES Act Takes Care of an Individual's Savings and Retirement Benefits

48 Comp. Plan. J. 110
Number of pages: 17 Posted: 04 May 2020 Last Revised: 08 Jun 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 184 (314,936)

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COVID-19, coronavirus, financial relief, saving plans, pension plans, retirement plans, IRAs, student loans, ERISA, Internal Revenue Code, tax, loan relief, distribution relief, penalties, fiduciary responsibility, required minimum distributions

27.

An Opportunity to Redesign the SECURE Act 2.0

51 TAX MGMT. COMP. PLAN. J. No. 4
Number of pages: 14 Posted: 15 Apr 2023 Last Revised: 20 Apr 2023
Albert Feuer
Law Offices of Albert Feuer
Downloads 182 (318,094)

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Retirement, income, pensions, equity, savings, tax incentives, tax expenditures, SECURE Act 2.0, SECURE Act, tax policy, minimum required distributions, required minimum distributions, 401(k) plans, 403(b) plans, IRAs, Roth IRA, participant, beneficiary, income tax, tax deferral, estate planning

28.

Which State-Law Reporting, Record-Keeping, and Disclosure Mandates Does ERISA Permit that Relate to State Criminal Laws, Insurance Laws, Healthcare Laws, Tax Laws, Domestic Relations Laws, Labor Laws, or Other State Laws?

20 J. Deferred Compensation 1 (Spring 2015)
Number of pages: 71 Posted: 14 Apr 2015 Last Revised: 09 Jul 2015
Albert Feuer
Law Offices of Albert Feuer
Downloads 172 (334,532)

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ERISA, disclosure, reporting, record keeping, criminal law, insurance law, healthcare laws, tax laws, domestic relations,labor law, compensation

29.

Would the Enhancing American Retirement Now (EARN) Act Enhance Retirement Equity?

50 Tax Management Compensation Planning Journal, No. 11
Number of pages: 14 Posted: 17 Nov 2022
Albert Feuer
Law Offices of Albert Feuer
Downloads 169 (339,747)

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Retirement, income, pensions, equity, savings, tax incentives, tax expenditures, SECURE Act, tax policy, minimum required distributions, required minimum distributions, 401(k) plans, IRAs, Roth IRA, participant, beneficiary, income tax, tax deferral, estate planning, tax planning, senior citizens

30.

A Well-Reasoned But Incorrect QDRO Decision Pertaining to Life Insurance Payments from an ERISA Plan

Number of pages: 13 Posted: 07 Sep 2009 Last Revised: 11 May 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 161 (354,137)

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ERISA, survivor, claim, marital, QDRO, divorce, retirement benefits, benefit designations, life insurance, pension, employee benefit

31.

How the Supreme Court and the Department of Labor May Dispel Myths About ERISA’S Family Law Provisions and Protect the Benefit Entitlements that Arise Thereunder

45 J. Marshall L. Rev. 635 (2012)
Number of pages: 132 Posted: 29 Sep 2012 Last Revised: 06 Oct 2012
Albert Feuer
Law Offices of Albert Feuer
Downloads 158 (359,687)

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ERISA, QDRO, domestic relations, estates, beneficiary, alimony, spousal, divorce, REACT, pension, life insurance

32.

The Supreme Court Finds Federal Life Insurance Rules Preempt State Law in Hillman v. Maretta and Reinforces ERISA Protections for ERISA Plan Participants and Beneficiaries

Tax Management Weekly Report, Vol. 32, No. 31, p. 1040, 2013
Number of pages: 11 Posted: 07 Aug 2013 Last Revised: 26 Aug 2013
Albert Feuer
Law Offices of Albert Feuer
Downloads 152 (371,423)

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Pension, Life Insurance, ERISA, FEGLIA, preemption, equitable remedies, domestic relations, constructive trust

33.

CIGNA v. Amara: Supreme Court Unconvincingly Rejects Use of ERISA §502(a)(1)(B) to Enforce Benefit Terms Used in SPD

Tax Management Weekly Report, Vol. 30, No. 29, p. 876, July 18, 2011
Number of pages: 4 Posted: 21 Jul 2011 Last Revised: 03 Sep 2011
Albert Feuer
Law Offices of Albert Feuer
Downloads 150 (375,485)

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ERISA, SPD, Governing Plan Instruments, Governing Plan Documents, Benefits, Claims, Pension, Welfare Benefit

34.

The Supreme Court Disregards ERISA and Goes Farther Astray in Applying Bankruptcy Law to Retirement Assets

33 Tax Management Weekly Report 995, July 2014
Number of pages: 11 Posted: 09 Aug 2014 Last Revised: 30 Oct 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 149 (377,518)

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ERISA, beneficiary, survivor benefits, bankruptcy, exemption, retirement, IRA, pension plans, protiit-sharing plans, tax-qualified plans, creditor rights

35.

A Unanimous ERISA Decision by the Supreme Court Raises Troubling Questions

Number of pages: 4 Posted: 02 Feb 2009 Last Revised: 07 Apr 2009
Albert Feuer
Law Offices of Albert Feuer
Downloads 146 (383,746)

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ERISA, survivor, benefit claim, marital, Supreme Court, QDRO, divorce, retirement benefits, benefit designations, life insurance, pension

36.

The Kennedy Supreme Court Giveth with Footnote 13, But Taketh with Footnote 10: The Department of Labor and Many Lower Courts Miss the Decision's Ultimate Meaning

Compensation Planning Journal, Vol. 39, p. 111, June 3, 2011
Number of pages: 15 Posted: 08 Jun 2011 Last Revised: 28 Sep 2012
Albert Feuer
Law Offices of Albert Feuer
Downloads 136 (405,751)

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ERISA, QDRO, domestic relations, disclaimer, designation, beneficiary, alimony, spousal, divorce, marital dissolution

37.

Ethics, Earnings, ERISA and the Biden Administration

Ethics, Earnings, ERISA and the Biden Administration, 62 TAX MGMT. MEMO. No. 3, 23, Forthcoming
Number of pages: 6 Posted: 01 Feb 2021
Albert Feuer
Law Offices of Albert Feuer
Downloads 132 (415,445)

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Biden, ERISA. Regulation, Fiduciary, Tax-Qualification, Ethics, ESG, Corporate Governance, Sustainable Investing, Faith-Based Investing, Impact Investing, Responsible Investing, Socially Beneficial Investing, Ethical-Factor Investing, 401(k) Plans

38.

When Does a Domestic Relations Order Determine the Disposition of ERISA Plan Benefits?

Tax Management Compensation Planning Journal, Vol. 36 No. 5, p. 91, May 2008
Number of pages: 26 Posted: 30 Apr 2008 Last Revised: 21 Jul 2008
Albert Feuer
Law Offices of Albert Feuer
Downloads 132 (415,445)

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ERISA, Pension, Retirement, Life Insurance, Top-Hat Plans, Divorce, Domestic Relations,Benefits, Beneficiaries

39.

A Brief Introduction to the Equity for Surviving Spouses Act

NYSBA Labor and Employment Law Journal (2023, v.47, no.1)
Number of pages: 4 Posted: 27 Jun 2023 Last Revised: 29 Jun 2023
Albert Feuer and Anna Masilela
Law Offices of Albert Feuer and Independent
Downloads 127 (427,838)

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Retirement plan, profit-sharing plan, pension plan, savings plan, retirees, equity, ERISA, REACT, surviving spouses, survivor benefits, death benefits, New York, right of election, marital rights, family protections, domestic relations, tax

40.

COVID-19 Relief for Retirement Benefits: Open Issues

61 Tax Mgmt. Memo. 138, 2020
Number of pages: 7 Posted: 19 May 2020 Last Revised: 15 Jun 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 120 (446,739)

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COVID-19, coronavirus, pandemic, financial relief, saving plans, pension plans, retirement plans, IRAs, state tax, ERISA, Internal Revenue Code, tax, loan relief, distribution relief, penalties, fiduciary responsibility

41.

Will the Supreme Court Reinforce or Undermine Basic ERISA Principles When it Decides a Death Benefit Dispute?

Charleston Law Review, Vol. 3, p. 289, 2009
Number of pages: 82 Posted: 05 Feb 2009 Last Revised: 19 Mar 2009
Albert Feuer
Law Offices of Albert Feuer
Downloads 116 (458,296)

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ERISA, survivor, benefit claim, marital, Supreme Court, QDRO, divorce, retirement benefits, benefit designations, life insurance, pension

42.

A Misguided Kennedy Offspring from the Third Circuit

31 Tax Mgm’t Wkly. J. 564
Number of pages: 4 Posted: 29 Apr 2012 Last Revised: 28 Sep 2012
Albert Feuer
Law Offices of Albert Feuer
Downloads 115 (461,276)

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43.

When are Releases of Claims for ERISA Plan Benefits Effective? (Part II)

Tax Management Compensation Planning Journal, Vol. 33, No. 8, August 2005
Number of pages: 15 Posted: 12 Dec 2019
Albert Feuer
Law Offices of Albert Feuer
Downloads 111 (473,679)

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ERISA, benefits, releases, waivers, employee benefits, employment releases, general releases

44.

Common Sense Suggestions to Reduce Legal Barriers Facing New Yorkers Who Wish to Choose an Agent to Help Them in Obtaining and Paying for Their Health Care

NYSBA Health Law Journal, Vol. 16, No. 42 (2011) , 4 The Senior Lawyer 59 (2012)
Number of pages: 15 Posted: 26 Sep 2011 Last Revised: 09 Aug 2013
Albert Feuer
Law Offices of Albert Feuer
Downloads 111 (473,679)

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health care decision-making, health care finance, proxy, HIPAA authorizations, power of attorney, principal, agent, privacy, personal representative

45.

What is Complete Estate Planning for a Proprietor’s 401(k) Plan Benefits?

55 NYSBA TRUSTS AND ESTATES J. No. 4 (2022)
Number of pages: 6 Posted: 21 Dec 2022
Albert Feuer
Law Offices of Albert Feuer
Downloads 110 (476,709)

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Retirement, estate planning, financial planning, pensions, savings, 401(k) plans, profit-sharing plans, fiduciary, administrator, investment manager, designations, IRA, participant, beneficiary, income tax, tax deferral

46.

Creditor Protections for Inherited IRA Benefits and the Proposed Harmonization of Protections for Savings and Retirement Benefits Act

NYSBA Trusts and Estates J. (Summer-Fall 2020)
Number of pages: 4 Posted: 04 Nov 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 103 (499,777)

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IRA, debtor, creditor, survivor benefits, inherited IRA, spendthrift trusts, debtor protections, debtor exemptions, beneficiary

47.

In the Pursuit of Domestic Tranquility - Matrimonial Attorneys Should Follow the Bouncing Beneficiary Designations

Andrew L. Oringer and Albert Feuer, In the Pursuit of Domestic Tranquility - Matrimonial Attorneys Should Follow the Bouncing Beneficiary Designations, 43 Comp. Plan. J. 43 (March 6, 2015)
Number of pages: 10 Posted: 18 Mar 2015 Last Revised: 23 Mar 2016
Andrew L. Oringer and Albert Feuer
The Wagner Law Group and Law Offices of Albert Feuer
Downloads 101 (506,651)

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beneficiary, dispute, ERISA, survivor benefits, estates, domestic relations, employee benefit, preemption, waiver, community property, elective share

48.

How an ERISA Fiduciary May Try to Save the World

48 Comp. Plan. J. 271
Number of pages: 9 Posted: 16 Dec 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 94 (531,179)

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fiduciary, ethics, ESG, asset management, sustainable investing, ethical-factor investing, ERISA, 401(k) plans, IRAs, self-directed plans, retirement plans, savings plans, pension plans

49.

Insight: How the IRS, DOL Believe CARES Act Takes Care of an Individual's Savings, Retirement Benefits

Daily Tax Rep. (May, 11, 2020)
Number of pages: 4 Posted: 13 May 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 94 (531,179)

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COVID-19, coronavirus, IRS, DOL, financial relief, saving plans, pension plans, retirement plans, IRAs, ERISA, Internal Revenue Code, tax, loan relief, distribution relief, penalties, fiduciary responsibility

50.

Government Education Loan Repayment Programs for Primary-Care Health-Care Professionals

Government Education Loan Repayment Programs for Primary-Care Health-Care Professionals, 21 NYSBA Health Law Journal 68 (Winter 2016)
Number of pages: 10 Posted: 05 Dec 2016
Albert Feuer
Law Offices of Albert Feuer
Downloads 92 (538,554)

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health care, physicians, nurses, primary-care, loan foregiveness, loan repayment, income tax, exemptions

51.

The Supreme Court Agrees to Determine Whether ERISA Preempts a Vermont Health-Care Database Reporting Mandate

34 Tax Mgm’t Wkly. Rep. 860 (July 6, 2015)
Number of pages: 4 Posted: 10 Jul 2015
Albert Feuer
Law Offices of Albert Feuer
Downloads 91 (542,352)

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ERISA, disclosure, reporting, record keeping, Supreme Court, certiorari, healthcare, healthcare databases, preemption

52.

The Proposed DOL ESG ERISA Regulation and the Public Reaction

48 Comp. Plan. J. 201, 2020
Number of pages: 14 Posted: 13 Aug 2020 Last Revised: 14 Nov 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 89 (549,818)

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ERISA, DOL, ESG, Fiduciary, Sustainable Investing, Responsible Investing, Socially Beneficial Investing, Public Comment, Retirement Plans, Investments, Economic Value,

53.

Ethics, ESG, and ERISA: Ethical-Factor Investing of Savings and Retirement Benefits Part 2

48 Comp. Plan. J. 11
Number of pages: 10 Posted: 07 Jan 2020 Last Revised: 01 Dec 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 86 (561,537)

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ESG, 401(k) plans, sustainable investing, self-directed plans, faith-based investing, responsible investing, socially beneficial investing, ethics, ethical-factor investing, ERISA, retirement plans, savings plans, corporate governance, fiduciary responsibilities,

54.

DOL Lacks a Convincing Legal Basis for Attempts to Discourage ESG/Sustainable Investing

Daily Tax Rep.
Number of pages: 4 Posted: 21 Sep 2020 Last Revised: 09 Oct 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 85 (565,488)

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ERISA, DOL, ESG, Fiduciary, Sustainable Investing, Responsible Investing, Public Retirement Plans, Retirement Plans, Investments Advisors

55.

When are Releases of Claims for ERISA Plan Benefits Effective (Part I)?

Tax Management Compensation Planning Journal, Vol. 33, No. 6, June 2005
Number of pages: 13 Posted: 01 Nov 2005 Last Revised: 11 Dec 2019
Albert Feuer
Law Offices of Albert Feuer
Downloads 84 (569,501)

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ERISA, releases, waivers, employee benefits, general releases, employment releases, fiduciary, fiduciary releases

56.

Is This the Time to Harmonize the Required Minimum Distribution Rules?

Daily Tax Rep. (2021)
Number of pages: 2 Posted: 06 Oct 2021 Last Revised: 06 Jan 2022
Albert Feuer
Law Offices of Albert Feuer
Downloads 79 (590,315)

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minimum required distributions, MRDs, required minimum distributions, RMDs, saving plans, pension plans, retirement plans, IRAs, Roth IRA, participant, beneficiary, income tax, tax deferral, tax incentive, withdrawal, distribution, estate planning, tax planning

57.

State Tax Laws Withstand Most ERISA Preemption Challenges After ‘Gobeille’ and ‘Self-Insurance Institute of America'

2016 Tax Mgm’t Wkly. State Tax Rep. 7 (Sept. 30, 2016)
Number of pages: 9 Posted: 13 Oct 2016
Albert Feuer
Law Offices of Albert Feuer
Downloads 79 (590,315)

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ERISA, disclosure, reporting, record keeping, Supreme Court, tax, state-law, healthcare databases, benefit payments, preemption

58.

What Savings and Retirement Plans May and Must Do to Facilitate COVID-19 Loan Relief

61 Tax Mgmt. Memo. 171, 2020
Number of pages: 4 Posted: 16 Jun 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 77 (598,840)

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COVID-19, coronavirus, pandemic, disaster, financial relief, financial crisis, saving plans, pension plans, retirement plans, income tax, tax, Internal Revenue Code, plan loan, loan relief, employee, participant

59.

Approaching Equitable Retirement Tax Incentives

49 COMP. PLAN. J. No. 10 (2021)
Number of pages: 11 Posted: 14 Oct 2021 Last Revised: 21 Oct 2021
Albert Feuer
Law Offices of Albert Feuer
Downloads 75 (607,805)

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minimum required distributions, MRDs, required minimum distributions, RMDs, pension plans, defined contribution plans, 401(k) plans, retirement plans, IRAs, Roth IRA, participant, beneficiary, income tax, tax deferral, tax incentive, withdrawal, distribution, estate planning, equity, inequality

60.

A Curious ERISA Case Before the Supreme Court

Number of pages: 9 Posted: 23 Aug 2008 Last Revised: 23 Oct 2009
Albert Feuer
Law Offices of Albert Feuer
Downloads 72 (621,623)

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ERISA, survivor, claim, marital, Supreme Court, QDRO, divorce, retirement benefits, benefit designations

61.

A Modest Proposal to Enhance Reporting and Other Tax Compliance by Owner-Employees and Their Pension Plans

Tax Management Weekly Report, Vol. 30, No. 35, p. 1033, August 29, 2011
Number of pages: 8 Posted: 03 Sep 2011
Albert Feuer
Law Offices of Albert Feuer
Downloads 71 (626,316)

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Pernsion, Tax-Qualified, Compliance, Annual Reports, IRS, DOL, Owner-Employees, One-Participant Plans, Fiduciary, Prohibited Transactions

62.

The Supreme Court 'Gobeille' Filings on Whether Vermont May Compel an ERISA Plan to File Health-Care Claims Data

34 Tax Mgm’t Wkly. Rep. 1560 (Nov. 30, 2015)
Number of pages: 13 Posted: 05 Dec 2015 Last Revised: 04 Oct 2016
Albert Feuer
Law Offices of Albert Feuer
Downloads 70 (631,024)

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ERISA, disclosure, reporting, record keeping, Supreme Court, healthcare, healthcare databases, healthcare claims, preemption

63.

The Next Step for Tax Policy Equity

62 TAX MGMT. MEMO. No. 3, 259
Number of pages: 4 Posted: 07 Oct 2021 Last Revised: 28 Dec 2021
Albert Feuer
Law Offices of Albert Feuer
Downloads 68 (640,815)

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minimum required distributions, MRDs, required minimum distributions, RMDs, saving plans, pension plans, retirement plans, IRAs, Roth IRA, participant, beneficiary, income tax, tax deferral, tax incentive, withdrawal, distribution, estate planning, tax planning,

64.

Disregard of Reality in the Supreme Court Gobeille Oral Argument About Whether Vermont May Compel an ERISA Plan to File Health-Care Claims Data

35 Tax Mgm’t Wkly. Rep. 10 (January 4, 2016)
Number of pages: 7 Posted: 09 Jan 2016 Last Revised: 11 Jan 2016
Albert Feuer
Law Offices of Albert Feuer
Downloads 68 (640,815)

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ERISA, disclosure, reporting, record keeping, Supreme Court, healthcare, healthcare databases, healthcare claims, preemption

65.

The Premises of the Proposed Regulation for Selecting ERISA Plan Investments

The Premises of the Proposed Regulation for Selecting ERISA Plan Investments, 61 TAX MGMT. MEMO. 227
Number of pages: 13 Posted: 03 Aug 2020 Last Revised: 10 Aug 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 64 (660,856)

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ERISA, DOL, ESG, fiduciary, sustainable investing, responsible investing, socially beneficial investing, retirement plans, investments, economic value,

66.

Proposed Technical Corrections for Cash-Flow Relief Provisions of the Cares Act for Individuals with Savings or Retirement Benefits

48 Comp. Plan. J. 135 (2020)
Number of pages: 8 Posted: 09 Jun 2020 Last Revised: 23 Jun 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 63 (666,019)
Citation 1

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COVID-19, coronavirus, pandemic, disaster, financial relief, financial crisis, saving plans, pension plans, retirement plans, IRAs, income tax, tax, state, ERISA, Internal Revenue Code, loan relief, distribution relief, federalism, statute

67.

A Curious ERISA Case Before the Supreme Court Becomes More Confused

Number of pages: 5 Posted: 01 Dec 2008
Albert Feuer
Law Offices of Albert Feuer
Downloads 63 (666,019)

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ERISA, survivor, claim, marital, Supreme Court, QDRO, divorce, retirement benefits, benefit designations, life insurance, pension

68.

New York Retirement Plans for Public Employees Can Leave Surviving Spouses With Nothing - It's Past Time To Change That

96 NYSBA J. No. 2 at 23 (Spring 2024)
Number of pages: 5 Posted: 04 Apr 2024
Albert Feuer
Law Offices of Albert Feuer
Downloads 62 (671,271)

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Retirement plan, pension plan, retirees, equity, ERISA, REACT, surviving spouses, survivor benefits, death benefits, New York, right of election, marital rights, family protections, domestic relations, tax

69.

Moving Back to the Future by Enhancing a Modest IRS Pilot-Compliance Program That is Limited to Owner-Employee Plans and Foreign Deferred Compensation Plans

Tax Management Compensation Planning Journal, 42, p. 223, November 2014
Number of pages: 15 Posted: 15 Nov 2014
Albert Feuer
Law Offices of Albert Feuer
Downloads 59 (687,346)

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Pension, Deferred Compensation, Tax-Qualified, Compliance, reporting, ERISA, IRS, Tax Filings, DOL, Foreign

70.

Explaining ESSA: A Proposal to Protect the Surviving Spouses of New York

56 NYSBA TRUSTS AND ESTATES J. No. 2 (2023, v. 56, No. 2)
Number of pages: 6 Posted: 02 Aug 2023
Albert Feuer and Anna Masilela
Law Offices of Albert Feuer and Independent
Downloads 58 (692,737)

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Retirement plan, profit-sharing plan, pension plan, savings plan, retirees, equity, ERISA, REACT, surviving spouses, survivor benefits, death benefits, New York, right of election, marital rights, family protections, domestic relations, tax

71.
Downloads 54 (715,489)

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COVID-19, coronavirus, pandemic, disaster, financial relief, financial crisis, saving plans, pension plans, retirement plans, income tax, Internal Revenue Code, withdrawal, repayment, distribution, plan loan, loan relief, employee, participant, rollover, repayment

72.

Proposed Revisions to the DOL Shareholder Proposal

Daily Tax Rep. 2020
Number of pages: 3 Posted: 09 Oct 2020
Albert Feuer
Law Offices of Albert Feuer
Downloads 39 (815,940)

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ERISA, DOL, ESG, Fiduciary, Sustainable Investing, Responsible Investing, Public Retirement Plans, Retirement Plans, Investments Advisors