Stanley D. Baum has the following publications:Author of the following checklists, found in Bloomberg Law’s Benefits and Executive Compensation Practice Center : “Recordkeeping Requirements for Defined Contribution Plans”, “Monitoring Recordkeepers”, “Choosing a Recordkeeper”, and “Required Information About Plan Participants” (June 2018) Article, “Fifth Circuit Stands Alone in Holding Plan Administrators’ Factual Determinations Get Deferential Review”, Bloomberg BNA Tax Management Compensation Planning Journal (September 1, 2017) Article, “Sixth Circuit Says Participant Doesn’t Have to Exhaust Administrative Remedies After Asserting ERISA Statutory Violation”, Bloomberg BNA Tax Management Compensation Planning Journal (June 2, 2017) Article, “Ninth Circuit Discusses the $110/Day Penalty Under Section 502(c)(1)(B) of ERISA”, BNA Pension & Benefits Daily (August 31, 2016) Article, “A Successor Employer Could Become Liable For Its Predecessor’s Withdrawal Liability to a Multiemployer Pension Plan”, BNA Pension & Benefits Daily (November 30, 2015) Author, “DOL Regs. Trigger IRA Guidance on Automatic Rollover Rules”, Journal of Taxation, Vol. 102, No.2 (February 2005) (in Shop Talk) Contributed to “Overview & Checklists: Retirement Plan Recordkeeping”, Bloomberg BNA, Benefits Practice Resource Center (2015) Author, “Health Reimbursement Arrangements Through 2015”, Journal of Taxation, Vol.122, No. 3 (March 2015) Author, “Health Care Flexible Spending Account-The Rules Through 2015”, Journal of Taxation, Vol.122, No. 1 (January 2015) Author, “Self-Insured Multiemployer Health Plans Could Be Exempt From ACA Reinsurance Fee In 2015 And 2016”, Employee Benefit Advisor (Reproduction from Blog) (March 2014) Author, “ERISA Section 101(j) Notice of Funding-Based Limitations: Checklist”, Bloomberg BNA, Benefits Practice Resource Center (March 2013) Author, “Employers: Get Ready to Comply with the New $2,500 Limit on Contributions to a Health Care FSA”, the Nassau Lawyer (December 2012) Article, “Sixth Circuit Decision on ERISA Section 510 Anti-Retaliation Protection Adds to Split in the Circuit Courts”, BNA Pension & Benefits Daily (November 28, 2012) Article, “The New Service Provider and Participant Fee Disclosure Rules-What They Are, When They Apply and How to Prepare for Them”, BNA Pension & Benefits Daily (May 21, 2012) Author, “The IRS Worker Misclassification Program-How It Works/Should You Use It?”, the Hauppauge Reporter (May 2012) Author, “You Need A Cafeteria Plan? Think Safe Harbor or Simple”, the Hauppauge Reporter (March 2012) Author, “Putting Money in a Roth IRA-Why and How”, the Nassau Lawyer (February 2012) Author, “Clear and Consistent Information About Health Care Coverage Must Be Provided Soon”, the Hauppauge Reporter (December, 2011) Author, “The New Marriage Equality Act Affects Employee Benefits”, the Hauppauge Reporter (September, 2011) Author, “Second Circuit Case Signals Expansion of Complete Preemption Doctrine”, BNA Pension & Benefits Daily (June 17, 2011) Author, “New Guidance on Cash Balance Plans and Other Hybrid Defined Benefit Pension Plans”, Journal of Taxation, Vol.114, No. 1 (January 2011) Author, “Putting Retirement Plan Savings In A Roth Account After The Small Business Jobs Act of 2010”, Journal of Taxation, Vol. 113, No. 5 (November 2010) Author, “The Big Dent in ERISA’s Written Plan Requirement-Young v. Verizon’s Bell Atlantic Cash Balance Plan”, BNA Pension & Benefits Daily (Nov. 5, 2010) Author, “High Court Makes It Harder For Employees To Prevail On ADEA Claims”, Nassau Lawyer (November 2009) Author, “Section 409A-Deadline Looms For Amending Plans”, Nassau Lawyer, Vol. 58 No. 5 (December 2008) Author, “Congress Amends the ADA to Expand Coverage”, Nassau Lawyer, Vol. 58, No. 2 (October 2008) Author, “Congress Amends the ADA to Expand Coverage”, Nassau Lawyer, Vol. 58, No. 2 (October 2008) Author, “High Court Clarifies Executive Compensation and Wages Issues”, Nassau Lawyer, Vol. 58, No. 1 (September 2008) Author, “What Tax-Exempt Organizations, Public Schools, and Churches Should Do About The New Tax-Sheltered Annuity Regulations”, Tax Analysts, The Exempt Organization Tax Review, Volume 60, Number 3 (June 2008) Author, “Congress provides leave for employees with family members in the armed forces”, Nassau Lawyer, Vol. 57, No. 6 (February 2008) Author, “Proposed Rules on Automatic Enrollment Arrangements for Salary Reduction Plans”, Journal of Taxation”, Vol. 108, No. 1. (January 2008) Author, “Final Regulations Under Section 403(b): Complicated and Comprehensive”, Journal of Taxation”, Vol. 107, No. 6. (December 2007) Author, “The Final Section 415 Regulations and What To Do About Them”, Journal of Taxation, Part 1 in Vol. 107, No. 4. (July 2007) and Part 2 in Vol. 107, No. 5 (August 2007) Author, “IRS Issues Guidance on New HSA Transfer Rules”, Journal of Taxation, Vol. 106, No. 4. (April 2007) Author, “Congress Makes Health Savings Accounts More Attractive to Employers, Employees”, Journal of Taxation, Vol. 106, No.3 (March 2007) Author, “Sweeping Changes for Pension Plan Funding and other Rules, Part1-Defined Benefit Plans, Journal of Taxation, Vol. 105, No. 4 (October 2006) and Part 2-Protections and Incentives, Journal of Taxation, Vol.105, No.5 (November 2006) Author, “Designated Roth Contributions Under Section 401(k) Plans-IRS Gives Us The Details”, Journal of Taxation, Vol. 104, No. 5 (May 2006) Author, “EEOC provides guidance on application of ADA’s little known-‘Association’ provision”, Nassau Lawyer, Vol. 55, No. 4 (December 2005) Author, “Proposed Revision of Section 415 Regulations Includes Many Changes from Existing Practices”, Journal of Taxation, Vol.103, No. 3 (September 2005) (reprinted in RIA Pension & Benefits Week, in five parts starting November 7, 2005) Author, “Retiree Welfare Benefits”, The National Law Journal (July 4, 2005) Author, “IRS Proposes a Major Revision of the Regulations Governing Section 403(b) Plans”, Journal of Taxation, Vol.102, No. 4 (April 2005) (reprinted in RIA Pension & Benefits Week, in four parts starting April 25, 2005) Author, “The Advantages of Health Savings Accounts – the Code’s Newest Healthcare Arrangement”, Journal of Taxation, Vol. 100, No. 2 (February 2004) (also included in Construction Accounting and Taxation, Vol. 14, No. 2 (March/April 2004) Author, “IRS Clamps Down On Tax-Free Healthcare Reimbursement, Generally Retroactively”, Journal of Taxation, Vol. 99, No. 4 (October 2003) Author, “Health Reimbursement Arrangements – Who Will Benefit From the Service’s Newest Healthcare Plan?”, Journal of Taxation, Vol. 97, No. 3 (September 2002) Author, “IRS Provides Guidance On EGTRRA Changes To Rules For Distributions From Retirement Plans”, Journal of Taxation, Vol. 96, No. 3 (March 2002) Author, “2001 Act Makes Many Positive Changes To Tax-Favored Retirement Plans”, Journal of Taxation, Vol. 95, No. 2 (August 2001) (Part 1) and Vol. 95, No. 3 (September 2001) (Part 2) Author, “IRS Sets Out To. Make EGTRRA Work, With Guidance On CatchUp Contributions And Increased Plan Limits”, Journal of Taxation, Vol. 95, No. 6 (December 2001) Author, “Tax Treatment of Qualified Plan Loans Clarified Under New IRS Final and Proposed Regulations”, Journal of Taxation, Vol. 93, No.5 (November 2000) Author, “Cash Balance Plans: A Primer on the Problems and Possibilities”, Journal of Taxation, Vol. 92, No.3 (March 2000) Author, “Qualified Plans Meet the 21st Century–IRS Allows ‘Paperless’ Administration”, Journal of Taxation, Vol. 90, No. 6 (June 1999) Author, “401(k) Plan Safe Harbor Rules Will Prompt Plan Design Changes”, Journal of Taxation, Vol. 90, No. 2 (February 1999) Author, “Comprehensive IRS Guidance on Roth IRAs Answers Most Questions, Journal of Taxation, Vol. 89, No. 6 (December 1998) Author, “IRS Compliance Programs for Qualified Plans – A Comparison after the Consolidation”, Journal of Pension Planning and Compliance, Volume 24, November 3 (Fall 1998) Author, “Roth IRAs After The ’98 Act – Congress Improves the Product”, Journal of Taxation, Vol. 89, No. 3 (September, 1998) Author, “The New Qualified Plan Rules For Employees Who Work Past Age 70½: Untangling the Web”, Journal of Taxation, Vol. 88, No. 4 (April, 1998) Author, “IRA Planning After The Taxpayer Relief Act of 1997 – More Choices Than Ever”, Journal of Taxation, Vol. 87, No. 4 (October 1997) Author, “Renewed Availability of Section 401(k) Plans Gives Tax-Exempt Employers Greater Options”, Journal of Taxation, Vol. 86, No. 4 (April 1997) Author, “Small Business Act Makes Simplifying Changes to Rules for Qualified Plans of Private Employers, Journal of Taxation, Vol. 86, No. 1 (January 1997) Author, “Tax Planning Implications of New Federal Exemption for New York Taxation of Nonresident Retirement Income”, RIA State and Local Taxes Weekly, Volume 7, Number 25 (June 24, 1996) Author, “Direct Rollover or Direct Transfer – Which Should You Use?”, Journal of Pension Planning and Compliance, Volume 22, Number 2 (Summer 1996) Co-author, “New York State Income Taxation of Nonresident Retirement Income After New Federal Law Or Its Not Time to Move to Florida”, New York Law Journal (Monday, May 13, 1996) Co-author, “The Struggle to Save for Retirement”, New York Law Journal, (September 18, 1995) Author, “New Notification Requirement Under New York State Labor Law”, New York State Bar Journal (January, 1991) Author has participated in the following seminars/has given the following quotes:
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