Tax Law

Recent Posts

Covered Service Provider Disclosures
Posted on 9 Jan 2013 by Harvey L. Frutkin

by Harvey L. Frutkin, J.D. Partner: The Frutkin Law Firm, PLC, Phoenix, Arizona. ... The furnishing of goods, services, or facilities between a plan and a "party in interest" to the plan is generally prohibited under ERISA. [ERISA §... Read More

Only a "Select Group" Can Wear a Top Hat
Posted on 19 Nov 2010 by Deanne Morton

Deferred Compensation Plans for Management or Highly Compensated Employees Men rarely wear hats anymore. I'm not talking about baseball hats or knit stocking caps, I mean fancy felt and structured hats: fedoras or silk top hats (think Abraham Lincoln... Read More

Bender's Federal Income Taxation of Retirement Plans
Posted on 7 Jun 2010 by LexisNexis Tax Center

Bender's Federal Income Taxation of Retirement Plans ties together the application of ERISA, IRC Section 409A, the Pension Protection Act, the American Jobs Creation Act of 2004 , the Pension Protection Act , and related principles governing the taxation... Read More

The Supreme Court Decision in LaRue v. DeWolff, Boberg & Associates
Posted on 4 Jun 2008 by Jayne Zanglein

Jayne Zanglein, J.D., Visiting Instructor of Business, Marketing and Business Law at Western Carolina University and noted author, analyzes the implications of the ruling in the much anticipated Supreme Court case of LaRue v. DeWolff, Bober & Associates... Read More

Tags: ERISA

Covered Service Provider Disclosures
Posted on 9 Jan 2013 by Harvey L. Frutkin

by Harvey L. Frutkin, J.D. Partner: The Frutkin Law Firm, PLC, Phoenix, Arizona. ... The furnishing of goods, services, or facilities between a plan and a "party in interest" to the plan is generally prohibited under ERISA. [ERISA §... Read More

Rendering Retirement Plan Investment Advice for a Fee
Posted on 23 May 2011 by Jayne Zanglein

Every retirement plan governed by the Employee Retirement Income Security Act (ERISA) must be established and maintained pursuant to a written agreement that must provide for one or more "named fiduciaries" who have the authority to control... Read More