ERISA Tax Law

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Section 4975(e)(2)(G) Management and Investment Risk Diversification Standards

Management and Investment Risk Diversification Indices

Building Prohibited Transaction Chinese Walls for Retirement Plan Investment Structures

Problematic Self-Directed Retirement Plan Activities

Changing ERISA's Disqualified Person Criterion

Got Your Assets Covered?

Resolving the Passive Custodian Paradox

The Problem with Cherwenka

Retirement Plan Nontraditional Asset Valuation Appraiser Liability

Policy Compliant Retirement Plan Real Estate Financing Structures

Section 409(p)'s Economically Substantive Succession Planning Policy Implications

Management Company ESOP Structures and the Insurable Interest Doctrine

Management Company ESOP Structures, the Transfer for Value Doctrine, and the 3-Year Pull-Back Rule

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