Publications

Section Newsletter Articles From Thomas Vasiljevich

Overview of the multi-employer plan provisions in the Pension Protection Act of 2006 By Thomas Vasiljevich Federal Taxation, March 2007 The Pension Protection Act of 2006 (“PPA”), signed into law on August 17, 2006 by President Bush, contains significant changes for multi-employer plans.
Chairman’s Corner By Thomas Vasiljevich Federal Taxation, September 2006 As the incoming Chair of the Federal Taxation Section Council for 2006-2007, I want to welcome you to what should be another exciting and productive year for the Section Council.
Amendment to applicable sections of the Internal Revenue Code changing the half-year age conventions to full-year age conventions for retirement plan distribution purposes By Thomas Vasiljevich Federal Taxation, August 2005 The Code1 provides that certain excise taxes are payable to the U.S. Treasury in the event that distributions from qualified retirement plans2 are made either earlier or later than attainment of certain designated ages.
Employee benefits update By Thomas Vasiljevich and Elizabeth A. Ward Federal Taxation, March 2005 On October 22, 2004, President Bush signed into law the American Jobs Creation Act of 2004 ("AJCA") which added Section 409A to the Internal Revenue Code of 1986, as amended, (the "Code").
Employee benefits tax update: Pension plan underfunding issues By Thomas Vasiljevich Federal Taxation, June 2004 Declining plan asset values caused by negative market returns, low interest rates and poor economic conditions have all contributed to the current defined benefit pension plan "crisis."
Employee benefits update: Provisions of the Sarbanes-Oxley Act of 2002 By Thomas Vasiljevich Federal Taxation, November 2002 On July 30, 2002, President George Bush signed into law the Sarbanes-Oxley Act of 2002 (the Act), the first post-Enron legislation to address accounting reform. Included in the Act are provisions affecting employee benefits and executive compensation, which this update summarizes.
Benefits implications for employers under the Uniformed Services Employment and Reemployment Rights Act of 1994 By Thomas Vasiljevich Federal Taxation, March 2002 Civilian employees who were called to active military duty to support our country's national security initiatives following the tragic events of September 11 may now be returning from such active duty.
IRS and SSA announce new benefit limits for 2001 By Thomas Vasiljevich Federal Taxation, January 2001 The Internal Revenue Service and Social Security Administration have announced the annual cost-of-living adjustments to various benefit limitations.

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