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  • CHAPTER 1 Obama's Trojan Horse: 3.8 % Medicare Surtax? No
  • CHAPTER 2 Same-Sex Marriages in the United States: A Recommended Solution
  • CHAPTER 3 Why Regulators are Wringing Their Hands as to Who Captures the IRA Rollover Market
  • CHAPTER 4 The Pay-or-Play Penalty under the Affordable Care Act: Emerging Issues
  • CHAPTER 5 The Hobby Lobby Problem and the HSA/HRA Solution
  • CHAPTER 6 Long Term Wealth Creation for Employees: The Three-Legged Stool of 401(k) Plans
  • CHAPTER 7 The Legislative History of the Nondiscrimination Provision of Qualified Retirement Plans
  • CHAPTER 8 What Is a ''Trade or Business''?: ERISA's Inadvertent Assault on Limited Liability
  • CHAPTER 9 Fiduciary Considerations in Selecting a Lifetime Income Provider for a Defined Contribution Plan
  • CHAPTER 10 Tax Reform and the Potential Negative Impact for Small Business and Its Qualified Retirement Plan System
  • CHAPTER 11 Fiduciary Guidance, Vintage 1975: How Well Has The Guidance Aged?
  • CHAPTER 12 Duties of ESOP Fiduciaries
  • CHAPTER 13 The Thin Red Federal Poverty Line: How Rejecting the Medicaid Expansion Affects Those with Exchange Coverage
  • CHAPTER 14 Health Accounts/Arrangements: An Expanding Role Under the Affordable Care Act?
  • CHAPTER 15 Unfinished Business: The Affordable Care Act and the Problem of Delayed and Denied ERISA Healthcare Claims
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