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Published Articles of Anthony L. Scialabba, Esquire

Anthony L. Scialabba, Esq. is frequent contributor to the newsletter published by RetireWell Administrators, Inc. on a semi-annual basis.  If you would like to read any of his articles in the newsletter, please click here.

  • Co-author: “A Retirement Plan Fiduciary Should Not Be Able to Be Sued Merely for Hiring a Service Provider: Our Respectful Dissent to the Supreme Court’s Decision in Cunningham v. Cornell” The Journal of Pension Benefits (2026)

  • Co-author: “US Supreme Court to Rule on Pleading Standard in Connection with an ERISA Prohibited Transaction Case” The Journal of Pension Benefits (2025)

  • Co-author: “Recent 401(k) Litigation May Change How Forfeitures From Defined Contribution Retirement Plans May Be Used” The Journal of Pension Planning and Compliance (2025)

  • Co-author: “When a Corporate Multiple Employer Plan Can Exist” The Journal of Pension Benefits (2024)

  • Co-author: “Recent Actions Concerning the Investment of ESG Funds Through Retirement Plans” The Journal of Pension Benefits (2024)

  • Co-author: “Provisions of SECURE 2.0 Which Protect or Reduce the Burden of Retirement Plan Fiduciaries” The Journal of Pension Planning and Compliance (2024)

  • Co-author: “Withdrawal Liability in Connection with a ‘Foreign’, ‘Controlled Group’ Member” The Journal of Pension Benefits (2023)

  • Co-author: “Investment of ESG Funds Through Retirement Plans” The Journal of Pension Planning and Compliance (2023)

  • Co-author: “Benchmarking Retirement Plan Service Providers” The Journal of Pension Planning and Compliance (2021)

  • Author: “2021 Predictions on the Path the DOL Will Take for Providing Future Retirement Plan Guidance” The Journal of Pension Planning and Compliance (2021)

  • Author: “Protecting Retirement Plan Fiduciaries From ERISA Liability” The Journal of Pension Planning and Compliance (2021)

  • Author: “The COVID-19 Crisis Raises Significant Issues for 401k Plan Sponsors” The Journal of Pension Planning and Compliance (2020)

  • Author: “Practical Considerations in Drafting an Indemnification Agreement for an ERISA Retirement Plan Fiduciary” The Journal of Deferred Compensation (2019)

  • Author: “Winners and Losers – Now That the Original DOL Investment Advice Fiduciary Regulations Are Back in Effect” The Journal of Pension Benefits (2019)

  • Co-author: “The Artistic Trend in Multiemployer Pension Plan Successor Liability:  Let the Asset Buyer Beware” The Journal of Pension Planning and Compliance (2018)

  • Author: “Why Can’t Part-Time Employees Be Excluded From 401(k) Retirement Plans As a Class?” The Journal of Pension Benefits (2018)

  • Author: “The Status of the New DOL Fiduciary Regulations and How Plan Sponsors and Plan Fiduciaries Should Respond to Them” The Journal of Pension Benefits (2018)

  • Author: “What an Employer Can Do to Avoid 401(k) Nondiscrimination Testing Failures” The Journal of Pension Planning and Compliance (2018)

  • Author: “DC Retirement Plans May Contain More Permitted Disparity Contribution Formulas as Workforce Ages” The Journal of Pension Planning and Compliance (2017)

  • Author: “Using Allocation Restrictions to Reduce 401(k) Plan Contributions” The Journal of Pension Benefits (2016)

  • Co-author: “DOL Proposes Significant Expansion of ‘Investment Advice’ Fiduciary Definition” The Journal of Pension Benefits (2015)

  • Author: “Allocating Retirement Plan Administrative Expenses to Terminated Participants” The Journal of Pension Benefits (2015)

  • Co-author: “Investment Policy Statements:  Their Values and Their Drawbacks” The Journal of Pension Benefits (2014)

  • Author: “What Plan Fiduciaries Should Do in Connection With the New Fee Disclosure Rules” Lexology (2012)

  • Author: “Proposed Rules Enhance Enforcement and Reporting for MEWAs” The Journal of Pension Benefits (2012)

  • Author: “What TPAs and Financial Advisors Need to Know About Plan Sponsor-level Fee Disclosure” The Journal of Pension Benefits (2012)

  • Author: “The Department of Labor newly Proposed Regulation to Expand the Definition of Fiduciary Under ERISA” The Journal of Pension Benefits (2011)

  • Author: “DOL Final Rule on Participant-Level Fee Disclosure” The Journal of Pension Benefits (2011)

  • Author: “The Department of Labor Interim Final Rule Under Section 408(b)(2)-Fee Disclosure” The Journal of Pension Benefits (2010)

  • Author: “Retirement Plan Design” The CPA ‘s Guide to Retirement Plans for Small Businesses (2010)

  • Co-author: “Making a Case for the ‘Defined 401(k) Plan’” Legg Mason The Retirement Edge (2008)

  • Author: “Fiduciary Guide” MetLife (2006)

  • Co-author: “The Economic Growth and Tax Relief Reconciliation Act of 2001 and its Impact on Retirement Plans” CCH Pension Plan Guide (2001)

  • Co-author: “A look at IRS’s New Guidance on ‘EPCRS’ (The Retirement Plan ‘Fix-It Program’)” Pension and Benefits Week (2001)

  • Co-author: “What to Do if Form 5500 Is not Filed or not Filed Correctly” CCH Benefit Compliance™ (2001)

  • Author: “Increasing 401(k) Participation” CCH Benefit Compliance™ (2000)

  • Author: “Age-Weighted and New Comparability Contribution Formulas May Add to Complexity, but Benefit Employers” The Journal of Taxation of Employee Benefits (2000)

  • Author: “Prevailing-Wage Retirement Plans (Davis-Bacon Act, Service Contact Act and State Prevailing-wage Plans)” CCH Benefit Plan Compliance™ (2000)

  • Author: “Dealing With a DOL Retirement Plan Investigation” Qualified Plan Alert (1999)

  • Author: “APRSC/VCR/ CAP in Practice” CCH Benefit Plan Compliance™ (1999)

  • Co-author: “Using Employer Stock in a 401(k) Retirement Plan” The Journal of Pension Planning and Compliance (1999)

  • Co-author: “IRS Relief Program for PEOs Is Needed” The Journal of Taxation of Employee Benefits (1999)

  • Author: “Reducing Legal and/or Consulting Costs With Respect to Retirement Plans” The Journal of Taxation of Employee Benefits (1998)

  • Co-author: “Multiple Employer Plans” The Journal of Taxation of Employee Benefits (1998)

  • Author: “A Primer on Non-qualified Deferred Compensation Plans” CCH Benefit Plan Compliance™ (1998)

  • Co-author: “Providing Multiple Employer Plans for PEOs” CCH Benefit Plan Compliance™ (1998), republished in ProEmp Journal (1998)

  • Co-author: “Retirement Plan Strategies for Small, Closely Held Businesses” CCH Benefit Plan Compliance™ (1998)

  • Co-author: “401(k) Issues in Mergers or Stock Acquisitions” The Journal of Taxation of Employee Benefits (1998)

  • Author: “When a Bankruptcy Trustee Gets Stuck Terminating a Debtor’s Retirement Plan” The Journal of Pension Planning and Compliance (1997)

  • Author: “Orphan Plans” The Journal of Deferred Compensation (1997)

  • Author: “Members of ‘Top-Hat’ Group for Executive Compensation Are not Always Easily Identifiable” The Journal of Taxation of Employee Benefits (1997)

  • Author: “401(k) Plans May Receive the Value of Unused Vacation Days” The Journal of Pension Planning and Compliance (1997)

  • Author: “Defining the Top-Hat Group in Connection With 457 Plans” The 457 Answer Book, Chapter 8(1997) and The Insurance Answer Book, Chapter 46 (1997)

  • Author: “Designing and Maintaining 401(k) Plans for Auto Dealerships Raises Unique Issues” The Journal of Taxation of Employee Benefits (1996)

  • Author: “Is the Sky Really Falling?” (“The Impending ‘Staff Leasing Retirement Plan’ TAM”) ProEmp Journal (1996)

  • Author: “Employee-funded Secular Trusts May Become More Popular” The Journal of Deferred Compensation (1996)

  • Co-author: “Will Compliance with USERRA Violate the Code’s Qualified Plan Provisions?” The Journal of Taxation of Employee Benefits (1996)

  • Co-author: “Impact of TILA, RESPA, ECOA on Retirement Plan Loans” The Journal of Pension Benefits (1996)

  • Author: “Employee Leasing Company Retirement Plans’ Tax-qualified Status May Be in Jeopardy” The Journal of Taxation of Employee Benefits (1996)

  • Co-author: “Asset Acquisition of Corporations Sponsoring Section 401(k) Plans” The Journal of Taxation of Employee Benefits (1995)

  • Author: “Merging a Money Purchase Pension Plan Into a Profit Sharing/401(k) Plan” The Journal of Pension Planning and Compliance (1995)

  • Author: “The Recent IRS Focus on the Definitely Determinable Allocation Rule” The Journal of Taxation of Employee Benefits (1995)

  • Co-author: “Bankruptcy’s Impact on Retirement and Other Employee Benefits” The Journal of Pension Benefits (1995)

  • Author: “Still More Changes for Defined Contribution Plans Under Veterans’ Rights Act, FMLA, and Hardship Rules” The Journal of Taxation of Employee Benefits (1995)

  • Author: “Low Cost Retirement Provisions to Improve Employee-Morale” The Journal of Compensation and Benefits (1995)

  • Co-author: “Choosing a Methodology to Calculate Service for Retirement Plan Purposes” The Journal of Pension Planning and Compliance (1995)

  • Author: “Designing Qualified Defined Contribution Retirement Plans” New Mexico Tax Institute (1994)

  • Author: “401(k) Excess Plans Provide a Cure for the $150,000 Cap Limitation” The Journal of Taxation of Employee Benefits (1994)

  • Author: “Fiduciary Protection From ERISA Liability” The Journal of Compensation and Benefits (1994)

  • Co-author: “When Employees Strike: The Rights of Employees and Employers With Regard to Employee Benefit Plans” The Journal of Pension Planning and Compliance (1994)

  • Author: “Defining the Top-Hat Group in Executive Compensation” The Journal of Compensation and Benefits (1993)

  • Co-author: “Cafeteria Plans: What They Are and How They Operate” The Journal of Pension Planning and Compliance (1992)

  • Author: “Special Rules Allow Flexible Deferred Comp. Plans for Exempt, Government Employers” The Journal of Taxation (1992)

  • Co-author: “Retirement Plan Planning in Recessionary Times” The Journal of Pension Planning and Compliance (1991)

  • Co-author: “Withdrawal Liability Under the Multi-employer Pension Plan Amendments Act” ERISA: A Comprehensive Guide, Chapter 10 (1991)

  • Author: “Coping with the Recession:  Employee Benefit Issues and Options” Prentice Hall Special Report Bulletin (1990)

  • Co-author: “Defending MEPPA Withdrawal Liability Claims” AU-ABA (1990)

  • Author: “Final REA Regulations that Affect Certain Spousal Consent Requirements of Retirement and Deferred Compensation Plans” Prentice Hall (1989)

  • Co-author: “New IRS Regulations May Cause Qualified Plan Coverage Problems” The Family Business, Vol. 1, Issue 2, Page 9 (1989)

  • Author: “The Unrelated Business Taxable Income of Social Clubs: An Analysis of Section 512(a)(3)(A), Cleveland Athletic Club, Inc. v: United States and Brook, Inc. v. C.I.R.” 10 Campbell Law Review 249 (1989)
    • Cited in Portland Golf Club v. C.I.R., 497 U.S. 154 (1990)

  • Co-author: “Mail-order Ministries Under the Section 170 Charitable Contribution Deduction: The First Amendment Restrictions, the Minister’s Burden of Proof and the Effect of TRA ’86” 11 Campbell Law Review 1 (1988)
    • Cited in Davis et ux. v. US., 495 U.S. 472 (1990)

  • Author: “The Advantages and Disadvantages of Establishing and Maintaining a Simplified Employee Pension Plan From the Perspective of an Employer” Prentice Hall (1988)
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