WRITING EXPERIENCE

Article: “Can Consumer-Driven Health Care, Health Reimbursement Arrangements and Health Savings Accounts Save Employer Sponsored Health Care From Ruin?,” St Thomas Law Review, Volume 19, Issue 1, Fall 2006.

Article: “The Great Vanishing Benefit, Employee Provided Retiree Medical Benefits: The Problem and Possible Solutions,” The John Marshall Law Review, Volume 39, No. 3, Spring 2006.

Article: “Things Your Mother Never Told You About Heath Savings Accounts,” The ASPPA Journal, Volume 36, No. 3, May-June 2006.

Article: “Can Consumer Driven Health Care Be The Solution to the Health Care Crisis,” The ASPPA Journal, Volume 36, No. 2, March-April 2006.

Article: “HRAs or HSAs, How Does an Employer Decide”, Journal of Deferred Compensation, Vol. 11, No. 4, Fall 2005.

Article: “Wellness Benefits, Are employers providing taxable benefits to their employees,” Journal of Deferred Compensation, Vol. 11, No. 4, Fall 2005.

Article: IRS Modifies “Use-It-or-Lose-It” Rule, IRS Notice 2005-42,” Journal of Pension Benefits, Vol. 13, No. 1, Autumn 2005.

Article: “The Future of Employer-Provided Retiree Medical Coverage,” Journal of Pension Benefits, Vol. 12, No. 4, Summer 2005.

Article: “IRS Releases More HSA Guidance: IRS Notice 2004-43 and 2004-50 and Revenue Ruling 2004-45,” Journal of Pension Benefits, Vol. 12, No. 2, Winter 2005.

Contributing Editor, The Journal of Pension Benefits, Summer 2003 to present.

Article: “HIPAA Privacy Requirements and Health Care Flexible Spending Accounts- Have Smaller Employers Forgotten Something,” Journal of Pension Benefits, Vol. 12, No, 1, Autumn 2004.

Article: “DOL Issues Final Regulations on COBRA Notice Requirements,” The ASPA Journal, Volume 34, No. 4, Jul-Aug 2004.

Article: “New Health Savings Account Guidance Issued,” Journal of Pension Benefits, Vol. 11, No. 4, Summer 2004.

Article: “DOL Issues Final Regulations on COBRA Notice Requirements,” The ASPA Journal, Volume 34, No. 4, Jul-Aug 2004.

Article: “Health Savings Accounts, The Wave of the Future,” Journal of Pension Benefits, Vol. 11, No. 2, Spring 2004.

Article: “IRS Issues Final Treasury Regulations Relating to Catch-up Contributions,” “Journal of Pension Benefits, Vol. 11, No. 1, Autumn 2003.

Article: IRS Issues Guidance in Using Debit or Credit Cards to Pay Medical Expenses” “Journal of Pension Benefits, Vol. 10, No. 4, Summer 2003.

Article: “Determination or Required Minimum Distributions,” Journal of Pension Benefits, Vol. 10, No. 3, Spring 2003.

Article: “Nondiscrimination Testing,” The ASPA Journal, Volume 33, No. 1, Jan-Feb 2003

Co-author of Designating & Administering 401(k) & Simple Retirement Plans, published by West Group, May 1999 to December 2001.

Author: “ERISA and Other Federal Law Severance Plan Requirements” in the Employment Severance Answer Book, published by Panel Publications, June 1998.

Article: “IRS Releases Important Guidance on Code Sec. 401(a)(9),” Journal of Pension Benefits, Fall 1997.

Article: “What do I do now? The saga of Code Sec. 401(a)(9) continues,” Benefit Plan Compliance, Vol. 1, No. 2, April 1997.

Article: “Qualified plan distribution issues,” Plan Horizons, Vol. XII, Issue 3. January 1997.

Article: “Plan Opportunities: The Repeal of Family Aggregation Rules and Amendment of Minimum Participation Rules,” Plan Horizons, Volume XII, Issue 2, November 1996.

Article: “Form 5500 issues and problems: What to know,” Pension Management, June 1996.

Article: “SEP’s Worth Consideration by Small Employers,” Pension Management, June 1996.

Columnist, “Ask the Experts,” Pension Management, November 1995 though May 1996 (publication ceased).

Author of two chapters of the BNA 401(k) Administration Guide, published by the Bureau of National Affairs, Inc., June 1995.

Author of the Simplified Employee Survivor Manual, published by the Bank Administration Institute, May 1989.