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    Employee Benefit Legal Article Library

    ESOP | Mergers & Acquisitions | Government Plans | Retirement Plans | Equity & Executive CompensationHealth & Welfare | Fiduciary

    ESOP

    Dividends Versus Distributions in ESOP Planning

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    ESOP Diversification Myths and Misunderstandings

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    ESOP Refinancing: Fiduciary Duties

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    ESOP Repurchase Liability Planning: Fiduciary Issues

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    ESOP Plan Design and Document Drafting

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    Finally, A Little Bit of Sanity: Harris v. GreatBanc Trust Company

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    Corporate Governance for Private ESOP Companies

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    For Internal ESOP Trustees: An Overview of Audits, Lawsuits, And Insurance Issues

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    ESOP Successor Trustee Duties and Risks

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    ESOP Distributions: Problems to Avoid

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    ESOP Companies: Should You Elect S Corporation Status?

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    ESOP Share Distribution: 'Recycle' or Redeem?

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    ESOPs: The Frequently Asked Questions

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    How an ESOP Is Put Together - Some Assembly Required

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    When to Choose an ESOP Succession Plan Over a Conventional Exit Strategy

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    Mergers & Acquisitions

    Employee Benefits Plans In Mergers And Acquisitions -
    Should I Stay Or Should I Go?


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    Government Plans

    Public Agency Employee Benefits Plans:
    Six Instances Where You May Be Missing the Mark


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    Government Plans Article Read More
    Public Pension Plan Choices: Too Big, Too Small & Just Right?

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    Promises to Keep - the Nature of a Public Agency's
    Benefits Commitment to Its Employees


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    What's a District to Do? Evaluating Your Various Employee
    Benefits Commitments and Whether You Can Modify Them


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    GASB 45: Is Your District Confronting the Challenge?

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    GASB Statements 43 and 45 - The New Financial Disclosure Rules

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    Retirement Plans

    Unused Leave or PTO Cash-Outs and Tax Problems for Employees:
    How to Have Your Cake and Eat It Too


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    You Need to Determine if Your 403(b) Arrangement is Subject to
    ERISA and if It Is - What to Do About It


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    The IRS's Employee Plans Compliance Resolution System:
    Five Questions, Four Categories of Failure, Three Paths to Forgiveness


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    Controlled Group Rules in Retirement Plans: Yours...Mine...Ours?

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    ERISA Reporting and Disclosure: Eight Common Mistakes to Avoid

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    In-House Benefits Team Needs to Understand Their
    Responsibilities and Liability


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    Retirement Plan Partial Terminations - It's a Question of Vesting

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    Coverage Rules for 401(k) and Other Qualified Pension Plans
    Part 1: Nondiscrimination Rules


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    Coverage Rules for 401(k) and Other Qualified Pension Plans
    Part 2: Annual Testing


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    Coverage Rules for 401(k) and Other Qualified Pension Plans
    Part 3: Average Benefit Test and the Minimum Participation Rule


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    Don't (Let that Extra Contribution) Get Lost in the Shuffle

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    Improving 401(k) Testing: Don't Shoot the Messenger
     
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    Oops! Scriveners' Errors: What Should be Done with Them? 

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    Retirement Plan Compliance Is a Team Effort:
    Are You Sure You Understand All of the Players' Roles?


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    Office Expense-Sharing Arrangements and Your Retirement Plan! 

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    The Value Enhanced Pension Practitioner:
    From Good to Great in Six Steps

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    Mishandling and Backdating ERISA Benefit Plans:
    Crime and Punishment


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    Third Party Administrator Agreements: What to Include

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    The Role of the Accountant and the Audit Report
    Attached to Your Form 5500


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    Automatic Enrollment: Time to Plan and Act

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    It's Alive: Posthumous QDROs

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    Ready-to-Wear: Some Distinctions Between 'Customized'
    and 'Off-the-Rack' Benefit Plans


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    403(b) Plans: Managing Them Can Be Like Herding Cats

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    Equity & Executive Compensation

    Deferred Compensation Plans:
    Hints For Spotting If They’re Subject To Code Section 409A


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    Equity Option Plan Comparison

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    Equity Plan Comparison

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    Health & Welfare

    Health Reimbursement Arrangement Can Be Used to Convert
    Unused Vacation and Other Leave into Nontaxable Welfare Benefits


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    Fiduciary

    Pension Investing: A Bird's Eye View, Part I Read More

    Pension Investing: A Bird's Eye View. Part II

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    A Step Beyond ERISA Section 404(c):
    Improving on the Participant Directed 401(k) Investment Model


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