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Marcia S. Wagner is a specialist in pension and employee benefits law. Ms. Wagner advises executives and professionals on the legal requirements of qualified retirement plans, including plan design, document drafting, plan administration, plan qualification requirements, and fiduciary responsibilities. She is especially expert in issues concerning pension plan investments. Clients include plan sponsors of all sizes, plan administration professionals, pension investment managers and advisers, large financial institutions, accountants, plan participants and plan fiduciaries.
Ms. Wagner has successfully resolved IRS plan audits, obtained hundreds of favorable IRS determination letters, including ones involving multiple employer-sponsored plans and plan terminations, and negotiated favorable closing agreements with the IRS. She has represented plan sponsors in their dealings with the U.S. Department of Labor on such matters as prohibited transactions and the Pension Benefit Guaranty Corporation and has counseled clients on numerous other special situations, such as ESOP transactions, plan mergers and plan-to-plan transfers of assets. She is involved in all phases of plan design, plan document preparation, and advising clients on government reporting and disclosure requirements.
Ms. Wagner is also an expert on a variety of other employee benefits issues and executive compensation matters, including non-qualified retirement plans, "rabbi" trusts and all forms of deferred compensation. In each of these areas, she is familiar with the problems and concerns uniquely applicable to non-profit organizations, municipalities and government agencies. Ms. Wagner is similarly experienced in the area of tax-advantaged employee benefit plans such as group health insurance and "cafeteria" plans and is expert in the HIPAA privacy rules.
As a counselor to business executives, she has also dealt with all aspects of tax planning, including equity-based and non-equity based compensation packages (e.g., all forms of stock options, phantom stock, stock appreciation rights, etc.). She brings to her specialty in pensions and benefits a unique business perspective stemming from her broad experience representing owners and managers and companies of all sizes.
A summa cum laude graduate of Cornell University and Harvard Law School, Ms. Wagner has practiced in Boston for approximately 22 years. Ms. Wagner is a frequent lecturer and author in the ERISA/employee benefits area and has authored a Bureau of National Affairs Tax Management Portfolio, entitled "Plan Disqualification and ERISA Litigation", for which she has received the BNA Distinguished Author Commendation, and has also authored, among other books and articles, the following: BNA Tax Management Portfolio: "ERISA Litigation, Procedure, Preemption and Other Title I Issues", and BNA Tax Management Portfolio: "EPCRS Plan Correction and Disqualification." Ms. Wagner has been appointed to the IRS Advisory Committee on Tax Exempt and Government Entities.
Employment
The Wagner Law Group, A Professional Corporation, Managing Director, Specializing in ERISA/Employee Benefits Law (August 1996-Present)
K&L Gates, Partner, Specializing in ERISA/Employee Benefits Law; Head of ERISA/Employee Benefits Practice Group (July 1995 - August 1996)
Powers & Hall, Of Counsel, Specializing in ERISA/Employee Benefits Law; Head of ERISA/Employee Benefits Practice Group (July 1993 - July 1995)
Choate, Hall & Stewart, Associate, ERISA/Employee Benefits (January 1989 - June 1993)
Bingham, Dana & Gould, Associate, Corporate Taxation (September 1987 - January 1989)
Harvard Law School, Teaching Assistant, Legal Writing Course (December 1986 - February 1987)
Harvard College, Economics Teaching Fellow (August 1985 - June 1986)
Cornell University, Teaching Assistant, Government Course (graduate level) (August 1983 - June 1984)
EducationHarvard Law School, Juris Doctorate, 1987
Honors: John M. Olin Law and Economics Research Fellowship, Who's Who Among American Students, Economics Teaching Fellowship at Harvard College
Cornell University, Bachelor of Arts, 1984
Courses: Double major in Economics and Government
Honors: summa cum laude, thesis published May 1986 in American Political Review, dean's list every semester, distinction in all subjects, honor societies: Phi Beta Kappa, Phi Kappa Phi, Alpha Lambda Delta.
London School of Economics and Political Science, General Course Degree, 1983
Courses: Graduate level Economics
Honors: Class One Distinction, top 5% of all foreign students
Professional ActivitiesBar Admissions: Massachusetts, November 1987
District of Columbia, December 1987
Appointments and Committee Memberships
IRS Advisory Committee on Tax Exempt and Government Entities, (2007- )
Membership to the National Association of Professional Women, (2007-2008)Advisory Board on Compensation Planning for Tax Management, Inc. (1993 - )
Advisory Council for Foundation for Fiduciary Studies, Joseph M. Katz School of Business, University of Pittsburgh (2004- )
Advisory Board for Pension Assistance Project of Gerontology Institute of UMass Boston (1993 - 1997)
American Arbitration Association, Council of Arbitrators (focus areas: ERISA/employce benefits law) (1993 - 1995)
Commonwealth Institute Million Dollar Circle Member (2005 - )
Editorial Advisory Committee for Profit Sharing/401(k) Council of America (2005- )
Editorial Board for Law Firm Partnership & Benefits Report (1999 - )Employee Benefits Committee, American Bar Association Tax Section (1990 - )
ERISA/Employee Benefits Law Committee, Boston Bar Association (1990-)
Pension Liaison Committe, IRS Key District Office, Brooklyn, NY (1992-)
Tax Section Council, Massachusetts Bar Association (1992 -)
Books PublishedQuick Reference to HIPAA Compliance, Aspen Publishers, 2007-2008 edition
Advising Small Businesses: "Qualified Retirement Plans," West Services, Inc. 2007 edition
Quick Reference to HIPAA Compliance, Aspen Publishers, 2005 edition and 2006-2007 edition
BNA Tax Management Portfolio: "ERISA Litigation, Procedure, Preemption and Other Title I Issues" (2005)
BNA Tax Management Portfolio: "EPCRS Plan Correction and Disqualification" (2004)
Quick Reference to HIPAA Compliance, Aspen Publishers, 2004
BNA Tax Management Portfolio: "Plan Disqualification and ERISA Litigation," (1993); update 1999
Labor and Employment Law: Compliance and litigation, Contributor for ERISA/employee benefits chapters (Clark, Boardman, Callaghan 1997)
Courses Taught
"Controlled Group, Affiliated Service Group, Leased Employee and Independent Contractor Issues," Continuing Professional Education for Internal Revenue Service Employee Plans Audit Agents, Northeast Divison of Internal Revenue Service (2005)
"Federal Employment Rights," Guest Lecturer for ERISA Portion of Course, Massachusetts School of Law, Fall 2001
"Pension Law," Bentley College (Fall 1999 and Fall 2000)
Commendation/Honors
Massachusetts Super Lawyers, Boston Magazine – Top 100 Lawyers Overall and Top 50 Female Lawyers, 2008
New England Super Lawyers, New England Super Lawyers Magazine – Top 100 Lawyers Overall and Top 50 Female Lawyers, 2008
Massachusetts Super Lawyers List, New England Super Lawyers Magazine, October 2008
List of the Best Lawyers, The Best of the U.S. 2008
100 Most Influential People in The 401(k) Industry for 2008, 401(k) Wire (Ms. Wagner is No. 73)
Selected to be in The Best Lawyers in America: 2008 edition
Top 50 Women Lawyers, Boston Magazine, November 2007
Special 25th Anniversary Edition of Best Lawyers in America: Employee Benefits Law, 2007
New England Super Lawyers, New England Super Lawyers Magazine, November 2007Who’s Who Among Executives and Professional Women – Honors Edition, Representing Boston, MA, Biltmore Who’s Who, January 2007
International Biographical Centre Lifetime Achievement Award, International Biographical Centre, Cambridge, England January 2007Top 50 Women Lawyers, Boston Magazine, November 2006
Top 100 Massachusetts Lawyers, Boston Magazine, November 2006
A Great Mind of the 21st Century: ERISA/Employee Benefits, American Biographical Institute, October 2006
Massachusetts Super Lawyers: ERISA/Employee Benefits, Boston Magazine, October 2006
Best Lawyers: Employee Benefits, Corporate Counsel, October 2006
Massachusetts Super Lawyers: ERISA/Employee Benefits, Boston Magazine, October 2005
Who's Who Among Executive and Professional Women Honors Edition, Representing Boston, MA, Empire Who's Who, July 2005
Who's Who Among Executive and Professional Women Honors Edition, Manchester's Who's Who, July 2005
AV Peer Review Rating, Very High to Preeminent Legal Ability and Integrity, LexisNexis Martindale-Hubbell, June 2005
Selected to be in Best Lawyers in America: 2005, 2006 and 2007 editions
Delegate, Harvard Law School (2003 -- ).
Best Lawyers: Employee Benefits, Corporate Counsel, September 2003 and May 2005
New England Employee Benefits Council Best Practices Award, 2002
Distinguished Author, presented by Bureau of National Affairs, Tax Management, Inc., 1994
Life Member of the National Registry of Who's Who, published in 1999 edition.
Articles Published
"Proposed DOL Rules On 401(k) Fee Disclosures,” Law Firm Partnership & Benefits Report, June, 2008
"Criminal Issues Regarding Title I Investment Breaches,” Tax Management Compensation Planning Journal, March, 2008
“The Senate Tax Patent Bill, Even Worse that the House Provision,” Tax Management Compensation Planning Journal, February, 2008
"Where Fiduciary & Preemption Issues are Headed in 2008,” ERISA Litigation Update for CFDD, February 21, 2008
"Commentary on the Patent Reform Act of 2007 Issued Patents and Patent Applications,” Tax Management Compensation Planning Journal, November, 2007
“Fiduciary Issues Associated with Default Investment Alternatives Under Participant Directed Individual Account Plans,” NYU Employee Benefits and Executive Compensation Review, August 2007“Will ERISA Preemption Derail Massachusetts Health Care Reform?” NYU Employee Benefits and Executive Compensation Review, August 2007
"MA Health Care Reform Law,” Law Firm Partnership & Benefits Report, July 2007
“Will ERISA Preemption Derail Massachusetts Health Care Reform?” Compensation Planning Journal, June 2007
“Preserve ERISA Plans with Proactive, Voluntary Changes,” Business Insurance, February 2007
“Learn to Uncover Hidden 401(k) Fees,” Boston Women’s Business Journal, February 2007
“Fiduciary Issues Associated with Default Investment Alternatives Under Participant-Directed Individual Account Plans,” Compensation Planning Journal, January 2007
"Is Medical Tourism the Right Option?" Boston Women's Business Journal, November 2006
"ERISA Plan Corrections: An Attractive Alternative to Hefty Penalties," New England In-House, October 2006
"Medical Tourism: What are Your Options?" Employee Benefits News, October 2006
"Medical Tourism and Group Health Plans," Journal of Compensation and Benefits, September/October 2006
"Employee Benefits Bankruptcy Issues That Law Firms Need to Know," Law Firm Partnership & Benefits Report, May 2006
"What Is the Uniformed Services Employment and Reemployment Rights Act of 1994?" Law Firm Partnership & Benefits Report, July 2005
"Fiduciary Issues Associated with Life Cycle Funds in Individual Account Plans," Tax Management Compensation Planning Journal, May 2005
"An Update on USERRA as it Affects Plans," 401(k) Advisor, March 2005
"The Mutual Fund Scandals: What's A Plan Sponsor To Do?" Law Firm Partnership and Benefits Report, October 2004
"Same Sex Spouses in Massachusetts: The Effect on Employee Benefits," Law Firm Partnership and Benefits Report, February 2004"Managed Accounts: Still the Best, Least Risky Solution Yet Developed," Tax Management Compensation Planning Journal, November 2003
"Paying Expenses from Plan Assets," 401(k) Advisor, October 2003"Managed Accounts: Are they the Answer?," Tax Management Compensation Planning Journal, August 2003
"HIPAA Health Data Privacy Rules: Final Regs. Issued," Law Firm Partnership & Benefits Report, February 2003
"Understanding Split-Dollar Arrangement Rules," Law Firm Partnership & Benefits Report, May 2002
"Qualified State Tuition Programs: Differentiating Among the Two Types," Law Firm Partnership & Benefits Report, August 2001"Department of Labor Establishes New Fiduciary Self-Correction Program," Law Firm Partnership & Benefits Report, January 2001
"Friend or Foe? The Pros and Cons of the New Development of Labor Voluntary Fiduciary Correction Program," University of Denver College of Law, Preventive Law Reporter, Summer 2000
"Friend or Foe? The Pros and Cons of the New Development of Labor Voluntary Fiduciary Correction Program," BNA Tax Management Memorandum, June 2000
“Participant Self Direction of Account Balances: Investment Advice or Investment Education,” Villanova Journal of Law and Investment Management, Vol. 1, Issue 1, Winter 1999
"Correcting Plan Defects," Massachusetts Bar Association Taxation Section Newsletter, October 1999
"IRS Consolidates Employer Options for Correcting Pension Plan Defects," Law Firm Partnership and Benefits Report, June 1999
"ERISA, Employee Benefits and Employment Update," Massachusetts Society of Certified Public Accountants On-Line, March 1999"Changes to IRS Correction Programs," Massachusetts Bar Association Section Review, December 1998
"Law Firm Tax-Qualified Pension Plans: A Case Study," Law Firm Partnership and Benefits Report, December 1998
"Eliminating Preretirement Distributions to Employees," Massachusetts Bar Association Section Review, December 1998"The Provision of Investment Advice Under PTE 97-60," Trusts & Investments, September/October 1998.
"The Provision of Investment Advice Under Prohibited Transaction Exemption 97-60," American Bankers Association, September 1998.
"The Provision of Investment Advice Under Prohibited Transaction Exemption 97-60," American Bar Association, Taxation Section Employee Benefits Committee Meeting materials, January 1998.
"The Provision of Investment Advice Under Prohibited Transaction Exemption 97-60," Tax Management Compensation Planning Journal, January 1998."Tax-qualified Retirement and Annuity Plans May Self-Correct Operational Violations," MBA Section of Taxation Newsletter, February 1997
"Pension Simplification Highlights," MBA Section of Taxation Newsletter, November 1996
"Alternatives to Plan Disqualification, Including Discussion of 403(b) Plans," New York University Fifty-Third Institute on Federal Taxation (Matthew Bender), October 1995
"The Department of Labor Delinquent Filer Voluntary Compliance Program," MBA Section of Taxation Newsletter, October 1995
"Crime and Punishment - The Theory, Evolution and Future of Alternatives to Plan Disqualification," Tax Management Compensation Planning Journal (Special ERISA 20th Anniversary Issue), December 1994
"A General Introduction to Employee Benefit Plans," The Best of MCLE Journal, February 1994
"Qualified Plans With Disqualifying Defects: The Changing Face of Enforcement," MBA Section of Taxation Newsletter, September 1993; reprinted in Massachusetts Bar Association's Best of the Sections 1993-1994
"New Direct Transfer and Tax Withholding Rules for Benefit Plan Distributions," MBA Section of Taxation Newsletter, October 1992; reprinted in Massachusetts Bar Association's Best of the Sections 1992-1993
Television Appearances
Bloomberg Today with Kathleen Hays, Bloomberg Television, State Street Subprime Damages May Reach 12 Times Reserve Amount, May 2008
Nite Beat with Barry Nolan, CN8, Pension Legislative Proposals, October 2004
Nite Beat with Barry Nolan, CN8, The Crisis with Pension Plans, September 2004
Journals and Periodicals Quoting Ms. Wagner
"Putnam Event Draws Golden DC Advisors, Thought Leaders,” The401kWire.com, June 17, 2008
“State Street Subprime Damages May Reach 12 Times Reserve Amount,” Bloomberg.com, May 8, 2008
"Fiduciary Principles Should Apply In Selecting and Monitoring Target Funds," Pension & Benefits Daily, March 17, 2008
“Speakers Oppose Proposed Changes to Treatment of Insurance in Deferred Compensation,” Tax Analysts, December 7, 2007
“Proposal Undercuts Retirement Savings of the Disabled, Speakers Tell IRS Panel,” Pension & Benefits Daily, December 7, 2007
“Practitioners to Tell IRS Proposed Rule is Adverse to Retirement Income of Disabled,” Pension & Benefits Daily, December 5, 2007
“Providers Said to Weigh QDIA-Only Platform,” Defined Contribution & Savings Plan Alert, November 12, 2007
"Understanding Exposure Changing Roles, Lawsuits May Point to Increase in Liability for Advisers,” InvestmentNews, November 12, 2007
“Going the Distance for Health Savings,” HR Magazine, March 2007
"Morgan Execs Back Off Plan to Switch Out of Own Fund," Pensions and Investments, April 5, 2004"The Shame of Mutual Funds," Newsweek, September 29, 2003
"Institutions Ready to Pull the Plug if Claims are True." Pensions and Investments, September 15, 2003
"Attorneys Claims Combs Changed Mind on Fiduciary Restrictions," Pensions and Investments, September 1, 2003
"Advice and Dissent," Institutional Investor, March 2002
"Attorneys Can Put More Money Tax-Free Into Retirement Plans," Lawyers Weekly USA, July 2001
"Law Firms, Other Businesses Must Revise Retirement Plans," Lawyers Weekly USA, May 2001
"Counsel Fees in ERISA Case Denied by Judge," Massachusetts Lawyers Weekly, October 25, 1999"Keogh Panic," Forbes, August 10, 1998
"TCW Wins Approval to Advise 401(k) Clients," The New York Times, November 2, 1997"TCW Gets Permission From Labor Department to Give 401(k) Advice," Bloomberg, L.P., October 1997
Seminars and Papers Presented
"ERISA Litigation: The Evolving Landscape and the Fiduciary Quagmire,”July 23, 2008, MCLE Conference Center (Boston, MA)
"The Top 5 ERISA Issues For 2008,” June 16 and 17, 2008, Putnam Conference 401(k) Golden Scale Council (Boston, MA)
“Current Issus Under Title I of ERISA,”June 12 and 13, 2008, 2008 Northeast Area Benefits Conference (Boston, MA and New York, NY)
“Retirement Planning Programs: The Essential Elements,” June 6, 2008, New England Employee Benefits Council (Waltham, MA)
"ERISA Section 408(b)(2) Fee Disclosures: Impact on Broker-Dealers,” May 13, 2008, John Hancock Retirement Plan Services Broker- Dealer Executive Roundtable (Boston, MA)
"Who is a Fiduciary,” February 24-27, 2008, The Trust Advisors Forum (Pinehurst, North Carolina)
"Fiduciary Issues in a Changing Legal Landscape,” February 4, 2008, 2008 IMCA New York Consultants Conference (New York, NY)
"Final Regulations Under Section 403(b) of the Internal Revenue Code,” December 14, 2007, National Webcast Seminar
"Criminal Issues Regarding Title I Investment Breaches,” November 15, 2007, BNA Tax Management Portfolio Meeting (Boston, MA)
“Fiduciary Issues in an Evolving Landscape: 401(k) Fees and Best Practices, and a Discussion of Section 409A,” October 24, 2007, Wachovia Retirement Services’ Advisory Council Meeting (Miami, Florida)
"Fiduciary Liability Insurance, Bonding, and Service Agreements for Sponsors"; “Evaluation of Plan Advisors by Plan Sponsors”; “Fiduciary Issues & Status in Ever Changing Legal Landscape: Things You Need to Know," September 30 – October 3, 2007, CFDD Advisor Conference (Scottsdale, Arizona)
"Final Regulations Under Section 403(b) of the Internal Revenue Code,” September 20, 2007, SageView Advisory Group (Boston, MA)
"401(k) Fees-Litigation and Best Practices; Disclosure to Plan Participants,” September 11, 2007, Pension Group East (New York, NY)
“Staying Ahead of the Curve: Fiduciary Issues, 401(k) Fees and Practices, and New 403(b) Regulations," September 6, 2007, Advantage 2007 Schwab Plan Administrator Services National Conference (San Francisco, CA)
"Nonqualified Deferred Compensation: IRS Requires Action in 2007,” July 2007, Benefits Group Worldwide Associates Teleconference
“Things Your Consultant Might be Reluctant to Discuss,” June 2007, Putnam Investments (Boston, MA)“Massachusetts Health Care Reform Act,” June 2007, Yozell Associates (Royal Sonesta Hotel, Cambridge, MA)
“Default Investments and Investment Advice Under PPA,” June 2007, IOMA Audio Conference
"Significant Recent Changes in Title I of ERISA and Overview of Massachusetts Health Care Law,” June 2007 IRS/ASPPA, Northeast Benefits Conference (Boston, MA and New York, NY)
"Hidden 401(k) Plan Fees and Expenses and Massachusetts Health Care Law,” May 2007, MA CPA South Shore Breakfast Forum Meeting (Braintree, MA)
“Recent ERISA Litigation and Related Matters,” May 2007, ASPPA Litigation and Retirement Programs Session (Tampa, Florida)“Things Your Consultant Might be Reluctant to Discuss,”May 2007, National Retirement Partners (White Plains, NY)
“Properly Documenting Welfare Plans,” March 30, 2007, North Shore Human Resources Support Group Meeting (North Andover, MA)
“Putting the Pension Protection Act to Work for Your Organization,” February 2007, New England Employee Benefits Council (John Hancock Center, Boston, MA)
"Select Issues Under ERISA: Fiduciary Responsibility, Hidden 401(k) Plan Fees and Highlights of Pension Protection Act of 2006,"October 2006, CMEA, The Employers' Association (Worcester, MA)
"Highlights of Changes in ERISA Law and Best Practices," September 2006, Council of Engineering and Scientific Society Executives, Finance Administration Committee (Woods Hole, MA)
"Health Reimbursement Arrangements, Health Savings Accounts, Section 125 Cafeteria Plans and COBRA," Lorman Seminar, July 2006, Topics: Overview of HSAs and Health FSAs and HIPAA Privacy and Security (Boston, MA)
"ALI-ABA Current Pension and Employee Benefits Law and Practice," July 2006 Topic: What Type of Plan is Preferable for Your Client? (Boston, MA)
"DOL Issues and Initiatives: What You Don't Know Can Hurt You," June 2006, Joint Conference Sponsored by Northeast Key District Office of the Internal Revenue Service and American Society of Pension Actuaries (Boston, MA and Tarrytown, NY)
"Select Issues In ERISA and Employee Benefits," April 2006, MA CPA South Shore Breakfast Forum Meeting (Braintree, MA)
"Employee Benefit Plan Hidden Traps and How to Avoid Them," January 2006, Teleconference Lorman Seminar (Moderator and Speaker)
"33rd Annual Robert Fuchs Labor Law Conference," October 2005, DOL Panel on ERISA (Suffolk Law School, Boston, MA)
"ALI-ABA Understanding Current Pension and Employee Benefits Law and Practice," August 2005 Topics: Health Savings Account Alternatives, Cafeteria Plans; Rollover and Rollbacks (Boston, MA)
"DOL Issues and Initiatives," June 2005, Joint Conference Sponsored by Northeast Key District Office of the Internal Revenue Service and American Society of Pension Actuaries (Boston, MA and White Plains, NY)
"Annual Labor Law Update," May 2005, The Merrimack Valley Chamber of Commerce, Wyndham Hotel (Andover, MA)
"ERISA Recent Changes Affecting Federal Benefits Plans and Executive Compensation Arrangements," April 2005, Fourth Annual Labor and Employment Law Update, NH Bar (Manchester, NH)
"How to Uncover and Evaluate 401(k) Fees, Expenses and Revenue Sharing Arrangements," February 2005, New England Employee Benefits Council (Boston, MA)"How to Be Prepared For and Survive a Department of Labor ERISA Audit," December 2004, Foundation for Fiduciary Studies, Joseph M. Katz School of Business, University of Pittsburgh (Burlington, MA)
"Health Savings Accounts and Health Reimbursement Accounts - Client Seminar," November 2004, Fred C. Church Insurance Agency (Chelmsford, MA)
"Prudent Practices for Fiduciaries," October 2004, Wachovia Retirement Services (Boston, MA and New York, New York)"Roundtable of Current ERISA Issues," September 2004, Profit Sharing Council of America (New Orleans, LA)
"Fiduciary Updates," September 2004, Eastern Massachusetts Conference of IMA Chapters.
"ALI-ABA - Advanced Law of Pensions, Welfare Plans and Deferred Compensation," July 2004, Topics: Selected Issues in Plan Terminations; Selected Issues regarding Contigent Workers (Boston, MA)
"Title I of ERISA - Fiduciary Concerns," June 2004, Joint Conference Sponsored by Northeast Key District Office of the Internal Revenue Service and American Society of Pension Actuaries (Boston, MA and White Plains, NY)
"Overcoming 401(k) Inertia with Managed Accounts," March 2004, IMOA (A Division of the Bureau of National Affairs) Audio Conference"Insider Trading And Market Timing in the Mutual Fund Industry- What is a Fiduciary to Do?" December 2003, Pension Group East (NY, NY)
"ALI-ABA - Basic Law of Pensions, Welfare and Deferred Compensation," July 2003, Topics: Participants' Rights for Administrative Claims procedures and Implementing the Rollover Rules (Boston, MA)
"DOL and Title I Issues," June 2003, Joint Conference Sponsored by Northeast Key District Office of the Internal Revenue Service and American Society of Pension Actuaries (Boston, MA and White Plains, NY)
"Fiduciary Responsibilities and Liabilities," March 2003, Society of Enrolled Actuaries (Washington, D.C.)"ERISA Issues in Mergers and Acquisitions," February 2003, William Gallagher Associates (Waltham, MA)
"HIPAA Privacy Rules," January 2003, Medical Claims Services (Newton, MA)"ERISA: Pension Plan Development and Administration in Massachusetts," November 2002, Lorman Education Services (Peabody, MA) (Chairperson)
"Flash Points, Red Flags and Interesting Issues in Maintaining ERISA Plans," October 2002, Presentation to Biotechnology Industry Organization (Seattle, WA)"Advising Your Clients Regarding Small Business Retirement Plans," October 2002, Massachusetts Bar Association (Boston, MA)
"Nuts and Bolts of 401(k) Plans," July 2002, Lorman Business Center (Melville, NY)"ALI-ABA Advanced Law of Pensions, Welfare Plans, and Deferred Compensation," July 2002 Topics: Statutes of Limitations: Plans and IRAs; Cutbacks (Good and Bad); Who is an Employee? For What Purposes? (Boston, MA)
"Issues Facing Plan Fiduciaries," June 2002, Joint Conference Sponsored by Northeast Key District Office of the Internal Revenue Service and American Society of Pension Actuaries (Natick, MA and White Plains, NY)
"Legal Perspectives Advice, Communications and Education" June 2002, Pension Group East (New York, NY)
"Protecting Employees' 401(k) Investments Handling Investment Advice and Blackout Periods," May 2002, National Institute of Pension Administrators, Inc. (Newton, MA)
"ERISA Issues to be Aware of Pre-IPO," November 2001 (Boston, MA), Massachusetts Biotechnology Council
"ALI-ABA - Basic Law Of Pensions, Welfare Plans and Deferred Compensation," July 2001 (Boston, MA). Topics: Participants' Rights for Administrative Claims Procedures and Implementing the Rollover Rules"IRS and DOL Voluntary Compliance Programs," Joint Conference sponsored by Northeast Key District Office of the Internal Revenue Service and American Society of Pension Actuaries, June 2001 (Natick, MA and White Plans, NY)
"Fiduciary Responsibility and Liability in the Age of Web Based Technology," Institute for International Research, May 2001 (New York, NY)
"Employee Discharge and Documentation," March 2001, Lorman Business Center (Bedford, NH)
"ALI-ABA- Basic Law of Pensions, Welfare Plans and Deferred Compensation," August 2000 (San Francisco, CA). Topics: Participants' Rights for Administrative Claims Procedures and Implementing the Rollover Rules
Investment Advice vs. Investment Education: Legal Risks, Opportunities & Dilemmas- How the Law is Evolving," June 2000, Pension Group East (New York, NY)"Friend or Foe? The Pros and Cons of the New Development of Labor Voluntary Fiduciary Correction Program," May 2000, Tax Management Memorandum Presentation (NY, NY)
"Employee Discharge and Documentation," March 2000, Lorman Business Center, (Bedford, NH)"Investment Advice v. Investment Education," 29th Annual Pension Trust and Employee Benefits Seminar at University of South Carolina, November 1999 (Columbia, SC)
"The Next Generation of Client Retention-Enhancing Retention Through Partnership Management," Institute for International Research, November 1999 (New York, NY)
"Cash Balance Pension Plans: New Directions? New Dangers?," November 1999, Jewish Labor Committee"Recordkeeping and reporting under ERISA," October 1999, Lorman Business Center, Inc. (Bedford, NH)
"ALI-ABA- Basic Law of Pensions, Welfare Plans and Deferred Compensation," July 1999 (Boston, MA). Topics: Participants' Rights for Administrative Claims Procedures and Implementing the Rollover Rules
"Investment Advice vs. Investment Education: Legal Risks, Opportunities & Dilemmas-How the Law is Evolving," May 1999 and June 1999, Investment Management Institute & Institute of Management & Administration, Inc. (Pasadena, California and New York, New York)
"Client Symposium: Investment Education vs. Advice for Retirement Plans," May 1999, Wachovia Bank Institutional Trust and Retirement Services Client Conference (Williamsburg, Virginia)
"Retirement Plan Basics," May 1999, International Foundation of Employee Benefit Plans-Certificate Series; Towers, Perrin (Voorhees, N.J.)"Employee Discharge and Documentation," March 1999, Lorman Business Center, Inc. (Manchester, NH)
"The 1999 Congress on Defined Contribution Plans," Institute for International Research, Institutional Retirement and Savings Plan Series, March 1999 (New Orleans, LA)What Constitutes "Education"?... What Constitutes "Advice"?-The Final Word, December 1998, International Business Communications (New York, NY)
"Fiduciary Issues for Plan Sponsors and Providers," November 1998, Institute for International Research (Atlanta, Georgia)
"Changes in Required Minimum Distribution Rules," October 1998 (Boston, MA). Conference of Consulting Actuaries Annual Meeting."ALI-ABA - Basic Law of Pensions, Welfare Plans and Deferred Compensation;" July 1998 (Palo Alto, CA). Topics: Participants' Rights for Administrative Claims Procedures and Implementing Rollover Rules.
"Recordkeeping and Reporting Under ERISA," June 1998, Lorman Business Center, Inc. (Lexington, MA)
"Advising Small Businesses," June 1998, Massachusetts Continuing Legal Education, Inc."Benefits Upon Termination," March 1998, Lonnan Business Centers, Inc. (Nashua, NH)
"Effects of Plan Disqualification," January 1998, National CLE Conference by Law Education Institute, Inc. (Vail, Colorado)
"Investment Advice Under New Prohibited Transaction Exemption," November 1997, Advisory Board of Tax Management, Inc. (New York, NY)
"Recordkeeping and Reporting Under ERISA," August 1997, Londan Business Center, Inc. (Manchester, NH)
"ALI-ABA - Basic Law of Pensions, Welfare Plans and Deferred Compensation;" July 1997 (Boston, MA). Topics: Participants' Rights for Administrative Claims Procedures and Implementing the Rollover Rules
"Employee Benefits Conference - Plan Corrections Programs," May 1997, Joint Conference sponsored by Northeast Key District Office of Internal Revenue Service and American Society of Pension Actuaries (White Plains, NY)
"Advising Small Businesses," May 1997, Massachusetts Continuing Legal Education, Inc.
"Employee Discharge and Documentation," March 1997, Lorman Business Centers, Inc. (Nashua, NH)
"ERISA Update," March 1997, Boston Bar Association
"Flash Points and Red Flags in ERISA That Can Make - or Lose - Money for Your Company," December 1996, New England Corporate Counsel Association
"Pension Law: What's New, What's Not," November 1996, Massachusetts Bar Association (Chairperson)
"ERISA and Employee Benefits Law After the Recent Legislation," November 1996, CPA and Business EXPO, Massachusetts Society of Certified Public Accountants
"Federal Tax Legislative Update," November 1996, Massachusetts Bar Association
"Seminar on 1996 Tax Legislation," October 1996, Massachusetts Bar Association
"Advising Small Businesses," June 1996, Massachusetts Continuing Legal Education, Inc.
"Plan Terminations: How to File a Determination Letter Request," May 1996,
American Institute of Certified Public Accountants, 1996 Employee Benefits
Conference (Baltimore, Maryland)"Plan Disqualification Issues," September 1995, 1995 Midwest Pension Conference (Kansas City, Missouri)
"Advising Small Businesses," June 1995, Massachusetts Continuing Legal Education, Inc.
"Developing a 401(k) Investment Education Program," May 1995, The Philadelphia Institute
"Correcting Plan Defects: From VCR to CAP," May 1995, New York University Institute on Federal Taxation
"Fiduciary Responsibility Under ERISA and the Role of ERISA Section 404(c)," March 1995, Guest Speaker at Harvard Kennedy School Symposium for Prudential Securities
"Common ERISA Problems for Employment Lawyers," March 1995, Massachusetts Bar Association (Co-Panelist with Department of Labor Representatives)
"Update Regarding Brooklyn IRS Key District Office Pension Liaison Issues," February 1995, Open Meeting of Massachusetts Bar Association Section of Taxation
"Section 403(b) Compliance: What are the Issues and Alternatives?" November 1994, Guest Speaker at Estate and Business Planning Council of Worcester County
"Plan Disqualification Issues," September 1994, Guest Speaker at Annual Meeting of the Boston Society of Actuaries
"Advising Small Businesses," May 1994, Massachusetts Continuing Legal Education, Inc.
Lecturer at Employee Plans Practitioner Series, sponsored by Brooklyn Key District and District's Pension Liaison Group, March 1994
"Plan Disqualification and Correction," Lecture and Workshop, February 1994, Tax Management Educaional Institute Compensation Planning '94 (Scottsdale, Arizona)
"Employee Benefits for the Nonspecialist," October 1993, Massachusetts Continuing Legal Education, Inc.
"The Clinton Deficit Reduction Tax Legislation," September 1993, Massachusetts Bar Association
"ERISA Basics: Part II," May 1993, Massachusetts Bar Association (Chairperson)
"Advising Small Businesses," January 1993, Massachusetts Continuing Legal Education, Inc.
"ERISA Basics: Part I," December 1992, Massachusetts Bar Association (Chairperson)
"Employee Benefits: Form 5500 Workshop," November 1992, The Foundation for Continuing Education, Inc.
"Disqualification: Questions, Answers and Solutions," November 1992, Boston Bar Association
"Employee Benefits Update '92," February 1992, Massachusetts Continuing Legal Education, Inc.
"Understanding Pension Plans," June 1991, The American Tax Planning Center
"How the New Nondiscrimination Rules Affect the Structure and Operation of Qualified Plans," October 1990, Massachusetts Continuing Legal Education, Inc.
"New Section 401(a)(4) Regulations Package," October 1990, Boston Bar Association
Directorships
Jewish National Fund (2005 - )
Standard & Poor's Retirement Services Advisory Board (1999-2000)
Board of Directors-Boston Modern Orchestra Project (1998-2000)
