Focus Areas
- Co-author, “ERISA ‘Anti-Cutback’ Rule: Recent Appellate Court Application of Heinz and Implications for Other Plan Amendments,” BNA Tax Management Memorandum, February 2011
- Co-author, “The Cash Balance Controversy: Fitting Square Pegs Into Round Holes,” BNA Tax Management Memorandum, December 2003
- Co-author, “IRS Issues New Proposed Regulations Simplifying Minimum Distribution Rules,” The Banking Law Journal, March 2001
- “Interest-Free Loans: The Court of Claims Attempts to Correct Dean – Hardee v. United States,” 8 U. Dayton L. Rev. 377, 1983
- National panelist, “A Second Look at the Cash Balance Proposed Regulations: What Do They Really Mean?,” ABA Joint Committee on Employee Benefits (JCEB) Teleconference Program, March 2003
- Over 30 presentations on retirement plan and employee benefit topics to the American Bar Association (ABA), state and local bar associations, the Ohio Society of CPAs and other professional groups.
- Burton Award for Legal Achievement in The Banking Law Journal, 2002
Professional Associations
- American Bar Association, Section of Taxation, Employee Benefits Subcommittee
- Cincinnati Bar Association, Former Chair, Employee Benefits Committee, 1998 to 1999
Professional Activities
- Ohio Society of CPAs, former chair, Member Benefits Committee, 1994 to 2002
- Certified public accountant, Ohio (inactive)
- Certified Employee Benefit Specialist (CEBS), instructor, 2004 to 2005
Education
- University of Dayton School of Law, J.D., 1984,
University of Dayton Law Review
- University of Dayton, B.S., 1981,
Accounting
Bar Admissions
- Ohio