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Additional Thoughts about Floor and Cap Rates and Insurance Company Profits
October 11, 2023
Split Dollar 911
October 02, 2023
Webinar - Excise Tax Update - Recent IRS Changes and Proposed Regulations
July 23, 2020
Webinar - Tax Cuts and Jobs Act – Impact on Credit Union Executive Compensation
February 19, 2019
Split Dollar Life Insurance - NCUA Regional Capital Market Specialist Training
September 13, 2018
Webinar - NCUA Examiner Guidance on Benefit Plans and Plan Investments
October 31, 2017
Final 457(f) Regulations Unlikely to be Released this Year?
May 08, 2017
Supplemental memo to the IRS on the proposed 457(f) regulations.
November 10, 2016
Kirk and Jim present at IRS hearing
October 19, 2016
Kirk and Jim present at IRS hearing on proposed 457(f) regulations.
October 19, 2016
Webinar - Overview of 457(f) Proposed Regulations
August 24, 2016
Proposed 457(f) Regulations Summary - Severance Pay
June 29, 2016
Proposed 457(f) Regulations Summary - Effective Date and Noncompete Agreements
June 24, 2016
Regulations Published! Long-Awaited 457(f) Regulations Released Today
June 22, 2016
Publication of 457(f) guidance a question of “weeks, not months”
May 11, 2016
IRS Announces 2016 Qualified Plan Limits
October 23, 2015
Oregon joins the ranks of states permitting credit union board compensation
July 23, 2015
“Anticipated” Section 457(f) Regulations
June 04, 2015
NAFCU Services | Compensation and Severance Plan Rule Changes May Impact Your Credit Union
May 04, 2015
NAFCU | Attracting and Retaining Executive Talent with Fair and Reasonable Compensation
April 28, 2015
NAFCU | Executive Benefits - A 360-View of Administration, Accounting, and Regulatory Compliance
January 22, 2015
AICPA | Employee Benefits - Structures, Funding and Accounting Considerations
October 21, 2014
NASCUS | 10 Best Executive Compensation Practices & Life Insurance, BOLI, & Split Dollar
August 19, 2014
OHA | A New Perspective in Responsible Retention Planning for Healthcare Executives
June 09, 2014
NASCUS | Tax Compliance, Life Insurance, BOLI, and Split Dollar
May 08, 2014
NAFCU | Executive Benefits - Maximizing Recruitment, Retention, and Rewards within NCUA Rules
April 03, 2014
NAFCU | Best Practices for Executive Compensation and Benefits
March 19, 2014
NASCUS | BOLI and Split Dollar
March 12, 2014
NASCUS | BOLI Webinar
March 06, 2014
Soft caps.
March 04, 2014
Welcome to our world.
March 03, 2014
Split Dollar - Back to the Future
November 19, 2013
CA&NV CUL | Documenting Board Due Diligence
August 01, 2013
CA&NV CUL | Expansion of the Interagency Statement Among State and Federal Regulators
August 01, 2013
CA&NV CUL | Four Common Documentation Issues
August 01, 2013
CA&NV CUL | Snake Oil Or Liquid Gold? A Board’s Guide To Due Diligence For Loan Regime Split Dollar
August 01, 2013
CU Times | Board Guide to Loan Regime Split Dollar
July 10, 2013
NAFCU | Otherwise Impermissible, Investments under § 701.19
May 17, 2013
CU Business | Best Executive Compensation Practices
February 14, 2013
CU Business | Loan Regime Split Dollar
November 01, 2012
CA/NV CUL | IRS Executive Compensation Year in Review
August 01, 2012
NAFCU | The Compensation Checklist
May 16, 2012
Implications under 409A for Operational and Documentation Failures
March 22, 2012
Life insurance update for state-chartered credit unions in Indiana
March 19, 2012
Comparing 2011 Form 990 to 2010
March 05, 2012
Expected impact of 457(f) regulations on credit union plans
December 30, 2011
The Future of Noncompetes
December 28, 2011
Repeat Lesson from Great-grandfathered 457(f) Plans
December 20, 2011
§ 457(f) regs to 'clean-up' § 409A
December 08, 2011
Advanced notice of proposed rules gives glimpse of IRS position on federal credit unions' §§ 457(b) and (f) plans
November 09, 2011
IRS announces pension plan limits for 2012
October 25, 2011
IRS releases Priority Guidance Plan
September 14, 2011
NAFCU | Board Due Diligence & Executive Compensation
August 10, 2011
IRS Walks Back September Date
June 16, 2011
DFVC Procedures for Multiple Top-Hat Plans
April 29, 2011
CU Safety | Interview re - Proposed Incentive Compensation Rules for Credit Unions
April 12, 2011
NCUA Regulation §701.4
March 18, 2011
NAFCU | Board Due Diligence - Now and In the Future
March 16, 2011
Section 457(f) Regulations -- Getting Closer to Publication?
March 11, 2011
IRS announcement on impact of Health Reform Act
December 23, 2010
NAFCU | Executive Benefit Plans and Board Due Diligence, A Case Study
December 08, 2010
Group Health Plan Discrimination Rules
November 19, 2010
HRA impact on post-retirement medical plans
October 29, 2010
IRS announces pension plan limits
October 28, 2010
MACUMA | Regulatory Update
October 04, 2010
Plan Adjustment/Termination Options
September 01, 2010
457(f) Regulations Languish
July 14, 2010
Reporting Compensation on 2009 Form 990
March 04, 2010
NAFCU | Exploring Critical Factors of Split-Dollar Retirement Plans - Understanding, Design, Administration
March 01, 2010
409A Document Failure Correction Procedures
January 21, 2010
NAFCU | Understanding the Ins and Outs of Non-Qualified Retirement Plans for Your Credit Union
December 14, 2009
Benefits in Mergers and Acquisitions
August 07, 2008
Deferred Compensation Planning
August 07, 2008
Split Dollar Post-409A
July 24, 2008
NACHC | Current Issues in Key Employee Compensation and Contracts
August 28, 2007
Employee Benefit Trusts
August 09, 2006
Regulatory Reform of Split Dollar
June 05, 2006
NACHC | Sanctions, Presumptions and Best Practices
March 27, 2006
Golden Parachutes – 280G
September 30, 2005
Executive Compensation Update - The New IRS Initiative
October 27, 2004
Substantial Risks of Forfeiture
May 28, 2004
Split-Dollar Compensation Planning Post Notice 2001-10
June 05, 2001
Tax Analysts | Split-Dollar Compensation Planning Post-Notice 2001-10
June 01, 2001
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