Private practice, solo and with two firms Benefits Manager for company with plans benefiting with 9,000 employees, past and present P U B L I S H E D A R T I C L E S (Sampling) “Update on Internal Revenue Code Section 409A," The Advocate (Idaho State Bar Association), January 2008. “Cafeteria Plans and Non-125 Flexible Benefit Plans for Small Employers," Journal of Accountancy (AICPA), March 2001. "IRC § 419A(f)(6): A Guide to Evaluating a Proposed Plan," American Bar Association's Practical Tax Lawyer, Summer 2000. "Recent Law Changes Spark Interest in Long-Overlooked 457(b) Deferred Compensation Plans," Journal of Taxation of Employee Benefits, July/August 1998 "Medical Savings Accounts Offer a Valuable and Neglected Planning Opportunity," Journal of Taxation of Employee Benefits, January/February 1997 "Roth IRAs Under TRA '97 Furnish an Attractive Planning Option," Journal of Taxation of Employee Benefits, November/December 1997 "Avoiding Difficulties When Unwinding an ESOP and Selling the Company," Journal of Taxation of Employee Benefits, September/October 1997 "Age-Weighting and Cross-Testing Profit Sharing or Money Purchase Pension Plans Under the New Section 401(a)(4) Regulations," ERISA and Benefits Law Journal, August 1993 "What You Should Know About Section 457(b) Deferred Compensation Plans," American Law Institute-American Bar Association's Practical Tax Lawyer, Summer 1992