People
Michael G. Kushner (deceased), B.A., George Washington University (1974); J.D., University of Virginia School of Law (1977); LL.M. (Taxation), George Washington University (1982). Co-author, Employee Benefits Desk Encyclopedia (BNA Books, 1995); Retirement & Welfare Benefit Plans (BNA Books, 1989); co-editor, ERISA Regulations (BNA Books). Member, New York, District of Columbia, Maryland and Virginia Bars. Adjunct faculty member, Georgetown University Certified Employee Benefits Specialist Program (1982–88); adjunct faculty member, The Dickinson College School of Law (1989–91). Chair, ABA Committee on Employee Welfare Benefit Plans (Real Property, Probate & Trusts Section (2007–2009); Vice Chair, ABA Committee on Executive Compensation and Deferred Compensation (2010); Member, ABA special task force on the valuation of life insurance products for tax purposes.
Tax Management Portfolios™
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Reporting and Disclosure Under ERISA (Portfolio 361)
This Portfolio examines the reporting and disclosure requirements imposed by ERISA on administrators of employee benefit plans and the types of plans subject to ERISA's requirements.
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Multiemployer Plans — Special Rules (Portfolio 359)
This Portfolio examines the laws applicable to multiemployer retirement plans, including funding and withdrawal liability rules, collective-bargaining issues, and tax issues.