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New York University Review of Employee Benefits and Executive Compensation

Author(s): New York University School of Continuing and Professional Studies (Author), David Pratt (Author)

Annual publication featuring expert, hard-hitting articles on employee benefits and compensation.

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Print Book: 1 volume, loose-leaf 2026 Edition $ 1,340.00	Preorder ISBN: 9798341747395 Estimated: November 20, 2026
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eBook: epub 2026 Edition $ 1,340.00	Preorder ISBN: 9798341747401 Estimated: November 20, 2026
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Product Description

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The New York University Review of Employee Benefits and Executive Compensation is a one-of-a-kind annual publication featuring expert analysis and discussion of the most critical cutting-edge issues in employee benefits and executive compensation by some of America's finest tax attorneys and professors.

Inside you'll find articles that examine hot-button compensation and tax issues like:

Regulation of banker pay
Health care legislation
Pension plan investments
The unique tax issues involved in same-sex marriage
Split-dollar life insurance
Cafeteria plans
Employer-provided medical and drug benefits for retirees.

The previous edition's ISBN is 9798341721142.

eBooks, CDs, downloadable content, and software purchases are noncancelable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+® for further legal research options. A valid subscription to Lexis+® is required to access this content.

Table of Contents

CHAPTER 1 Still Falling Short: A Survey of Benefits for Surviving Spouses in Public-Sector Defined Benefit Pension Plans

CHRISTOPHER WM. DAGG
GURSIMRAN KAUR

§ 1.01 INTRODUCTION
§ 1.02 FEDERAL LAWS GOVERNING SURVIVING SPOUSE PENSION
BENEFITS IN THE PRIVATE SECTOR
§ 1.03 PURPOSE OF SURVEY
§ 1.04 HISTORY OF SURVIVING SPOUSE BENEFITS IN PUBLIC-
SECTOR PENSIONS
§ 1.05 TRENDS
§ 1.06 PENSION PLANS FOR LAW ENFORCEMENT OFFICERS AND EMERGENCY RESPONDERS
§ 1.07 BENEFITS AND SPOUSAL PROTECTIONS IN DEFINED BENEFIT PLANS FOR POLICE OFFICERS, FIREFIGHTERS, AND OTHER EMERGENCY RESPONDERS
§ 1.08 CONCLUSION
§ 1.09 APPENDICES

CHAPTER 2 Will 401(k) Plans Start Getting Sued for Not Joining a PEP?

NEIL PLEIN

§ 2.01 INTRODUCTION
§ 2.02 THE OUTSOURCING ILLUSION
§ 2.03 PROFESSIONAL GOVERNANCE IS NO LONGER THEORETICAL
§ 2.04 THE DIRECT CLAIM: PROBABLY SETTLOR, BUT NOT THE END OF THE STORY
§ 2.05 THE CIRCUMSTANCES THEN PREVAILING ARE CHANGING
§ 2.06 YOUR 5500 IS YOUR GOVERNANCE/RISK RESUME
§ 2.07 PROFESSIONALIZED MODELS ARE NOT RISK-FREE
§ 2.08 CONCLUSION

CHAPTER 3 The Changing Environment of ESG Investing in Retirement Plans

DANA M. MUIR
NORMAN P. STEIN

§ 3.01 INTRODUCTION
§ 3.02 ESG INVESTING IN THE UNITED STATES
§ 3.03 DEPARTMENT OF LABOR REGULATORY RELEASES IN EARLY 2026
§ 3.04 SPENCE V. AMERICAN AIRLINES
§ 3.05 CONCLUSION

CHAPTER 4 Social Security for Future Generations: Reforming the Reform Process

JOHN A. TURNER
SERENA E. McCARTHY

§ 4.01 INTRODUCTION
§ 4.02 STAGE ONE: BEGIN THE REFORM PROCESS
§ 4.03 STAGE TWO: LOWER THE BARRIERS TO REFORM
§ 4.04 STAGE THREE: FACILITATE PASSING LEGISLATION
§ 4.05 CONCLUSION

CHAPTER 5 Legislating Loyalty

EDWARD A. ZELINSKY

§ 5.01 INTRODUCTION
§ 5.02 BACKGROUND
§ 5.03 THE BILLS: PPIRSA AND RIFDA
§ 5.04 ANALYSIS
§ 5.05 CONCLUSION

CHAPTER 6 Comments on Proposed Regulations for Trump Accounts (Section 530A IRAs)

CYNTHIA A. VAN BOGAERT
WILLIAM K. BORTZ
J.S. “CHRIS” CHRISTIE
RUSSELL A. GAUDREAU, JR.
ISRAEL GOLDOWITZ
ETHAN LIPSIG
MARIA O’BRIEN
W. THOMAS REEDER, JR.
RONALD S. RIZZO
ROBERT F. SCHATZ
ANDREW E. STAAB
RICHARD J. WICKERSHAM

§ 6.01 INTRODUCTION
§ 6.02 FOUNDATIONAL ISSUES
§ 6.03 IRA OWNER EXPERIENCE AND EDUCATION
§ 6.04 PROGRAM STRUCTURE AND OVERSIGHT
§ 6.05 ADDITIONAL TARGETED REGULATORY RECOMMENDATIONS

TABLE OF CASES
TABLE OF STATUTES
INDEX

Featured Authors

New York University School of Continuing and Professional Studies David Pratt

David Pratt

Jay and Ruth Caplan Distinguished Professor of Law.

B.A., Jurisprudence, Oxford University.

David Pratt has taught at Albany Law School since 1994. Previously, he was in private practice in London, Cleveland and Albany. Since 1976, he has specialized in tax and employee benefits law.

Prof. Pratt received his law degree from Oxford University, and was admitted to practice in England in 1975 and in New York in 1978. He has published numerous articles, primarily on employee benefits topics, including three articles on physician-assisted suicide. He is the co-author of the Social Security and Medicare Answer Book (Aspen) and of Taxation of Distributions from Qualified Plans (Warren, Gorham & Lamont). He is a Fellow of the American College of Employee Benefits Counsel and a Senior Editor of the Journal of Employee Benefits.

At the law school, Prof. Pratt teaches Introduction to Taxation, Retirement Planning and Health Care in the Age of Obamacare, Trusts and Estates, Business Law Survey, and Sales and Payment Systems. He also serves as an expert witness in tax and benefits litigation.

Prof. Pratt is also the update author for another Lexis/Bender title: Bender's Federal Income Taxation of Retirement Plans.

View All Books by David Pratt (1)

New York University Review of Employee Benefits and Executive Compensation

Featured Authors

New York University School of Continuing and Professional Studies

David Pratt

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