Stanley D. Baum has the following publications:



  • Author, "Self-Insured Multiemployer Health Plans Could Be Exempt From ACA Reinsurance Fee In 2015 And 2016", Employee Benefit Advisor (Reproduction from Blog) (March 2014)

  • Author, "ERISA Section 101(j) Notice of Funding-Based Limitations: Checklist", Bloomberg BNA, Benefits Practice Resource Center (March 2013)

  • Author, "Employers: Get Ready to Comply with the New $2,500 Limit on Contributions to a Health Care FSA", the Nassau Lawyer (December 2012)

  • Article, "Sixth Circuit Decision on ERISA Section 510 Anti-Retaliation Protection Adds to Split in the Circuit Courts", BNA Pension & Benefits Daily (November 28, 2012)

  • Article, "The New Service Provider and Participant Fee Disclosure Rules-What They Are, When They Apply and How to Prepare for Them", BNA Pension & Benefits Daily (May 21, 2012).

  • Author, "The IRS Worker Misclassification Program-How It Works/Should You Use It?", the Hauppauge Reporter (May 2012)

  • Author, "You Need A Cafeteria Plan? Think Safe Harbor or Simple", the Hauppauge Reporter (March 2012)

  • Author, "Putting Money in a Roth IRA-Why and How", the Nassau Lawyer (February 2012)

  • Author, "Clear and Consistent Information About Health Care Coverage Must Be Provided Soon", the Hauppauge Reporter (December, 2011)

  • Author, "The New Marriage Equality Act Affects Employee Benefits", the Hauppauge Reporter (September, 2011)

  • Author, "Second Circuit Case Signals Expansion of Complete Preemption Doctrine", BNA Pension & Benefits Daily (June 17, 2011)

  • Author, "New Guidance on Cash Balance Plans and Other Hybrid Defined Benefit Pension Plans", Journal of Taxation, Vol.114, No. 1 (January 2011)

  • Author, "Putting Retirement Plan Savings In A Roth Account After The Small Business Jobs Act of 2010", Journal of Taxation, Vol. 113, No. 5 (November 2010)

  • Author, "The Big Dent in ERISA's Written Plan Requirement-Young v. Verizon's Bell Atlantic Cash Balance Plan", BNA Pension & Benefits Daily (Nov. 5, 2010)

  • Author, "High Court Makes It Harder For Employees To Prevail On ADEA Claims", Nassau Lawyer (November 2009)

  • Author, "Section 409A-Deadline Looms For Amending Plans", Nassau Lawyer, Vol. 58 No. 5 (December 2008);

  • Author, "Congress Amends the ADA to Expand Coverage", Nassau Lawyer, Vol. 58, No. 2 (October 2008);

  • Author, "High Court Clarifies Executive Compensation and Wages Issues", Nassau Lawyer, Vol. 58, No. 1 (September 2008);

  • Author, "What Tax-Exempt Organizations, Public Schools, and Churches Should Do About The New Tax-Sheltered Annuity Regulations", Tax Analysts, The Exempt Organization Tax Review, Volume 60, Number 3 (June 2008);

  • Author, "Congress provides leave for employees with family members in the armed forces", Nassau Lawyer, Vol. 57, No. 6 (February 2008);

  • Author, "Proposed Rules on Automatic Enrollment Arrangements for Salary Reduction Plans", Journal of Taxation", Vol. 108, No. 1. (January 2008);

  • Author, "Final Regulations Under Section 403(b): Complicated and Comprehensive", Journal of Taxation", Vol. 107, No. 6. (December 2007);

  • Author, "The Final Section 415 Regulations and What To Do About Them", Journal of Taxation, Part 1 in Vol. 107, No. 4. (July 2007) and Part 2 in Vol. 107, No. 5 (August 2007);

  • Author, "IRS Issues Guidance on New HSA Transfer Rules", Journal of Taxation, Vol. 106, No. 4. (April 2007);

  • Author, "Congress Makes Health Savings Accounts More Attractive to Employers, Employees", Journal of Taxation, Vol. 106, No.3 (March 2007);

  • Author, "Sweeping Changes for Pension Plan Funding and other Rules, Part1-Defined Benefit Plans, Journal of Taxation, Vol. 105, No. 4 (October 2006) and Part 2-Protections and Incentives, Journal of Taxation, Vol.105, No.5 (November 2006);

  • Author, "Designated Roth Contributions Under Section 401(k) Plans-IRS Gives Us The Details", Journal of Taxation, Vol. 104, No. 5 (May 2006);

  • Author, "EEOC provides guidance on application of ADA's little known-'Association' provision", Nassau Lawyer, Vol. 55, No. 4 (December 2005);

  • Author, "Proposed Revision of Section 415 Regulations Includes Many Changes from Existing Practices", Journal of Taxation, Vol.103, No. 3 (September 2005) (reprinted in RIA Pension & Benefits Week, in five parts starting November 7, 2005),

  • Author, "Retiree Welfare Benefits", The National Law Journal (July 4, 2005),

  • Author, "IRS Proposes a Major Revision of the Regulations Governing Section 403(b) Plans", Journal of Taxation, Vol.102, No. 4 (April 2005) (reprinted in RIA Pension & Benefits Week, in four parts starting April 25, 2005);

  • Author, "DOL Regs. Trigger IRA Guidance on Automatic Rollover Rules", Journal of Taxation, Vol. 102, No.2 (February 2005) (in Shop Talk);

  • Author, "The Advantages of Health Savings Accounts - the Code's Newest Healthcare Arrangement", Journal of Taxation, Vol. 100, No. 2 (February 2004) (also included in Construction Accounting and Taxation, Vol. 14, No. 2 (March/April 2004));

  • Author, "IRS Clamps Down On Tax-Free Healthcare Reimbursement, Generally Retroactively", Journal of Taxation, Vol. 99, No. 4 (October 2003);

  • Author, "IRS Takes a Step Forward with Long-Needed Guidance on Cash Balance Plans", Journal of Taxation, Vol. 98, No. 2 (February 2003);

  • Author, "Health Reimbursement Arrangements - Who Will Benefit From the Service's Newest Healthcare Plan?", Journal of Taxation, Vol. 97, No. 3 (September 2002);

  • Author, "IRS Provides Guidance On EGTRRA Changes To Rules For Distributions From Retirement Plans", Journal of Taxation, Vol. 96, No. 3 (March 2002);

  • Author, "IRS Sets Out To. Make EGTRRA Work, With Guidance On CatchUp Contributions And Increased Plan Limits", Journal of Taxation, Vol. 95, No. 6 (December 2001);

  • Author, "2001 Act Makes Many Positive Changes To Tax-Favored Retirement Plans", Journal of Taxation, Vol. 95, No. 2 (August 2001) (Part 1) and Vol. 95, No. 3 (September 2001) (Part 2);

  • Author, "Free At Last - IRS Finalizes Relief From The Qualified Plan Anti-Cutback Rule", Journal of Taxation, Vol. 94, No. 2 (February 2001);

  • Author, "Tax Treatment of Qualified Plan Loans Clarified Under New IRS Final and Proposed Regulations", Journal of Taxation, Vol. 93, No.5 (November 2000);

  • Author, "Cash Balance Plans:  A Primer on the Problems and Possibilities", Journal of Taxation, Vol. 92, No.3 (March 2000);

  • Author, "Qualified Plans Meet the 21st Century--IRS Allows 'Paperless' Administration", Journal of Taxation, Vol. 90, No. 6 (June 1999);

  • Author, "401(k) Plan Safe Harbor Rules Will Prompt Plan Design Changes", Journal of Taxation, Vol. 90, No. 2 (February 1999);

  • Author, "Comprehensive IRS Guidance on Roth IRAs Answers Most Questions, Journal of Taxation, Vol. 89, No. 6 (December 1998);

  • Author, "IRS Compliance Programs for Qualified Plans - A Comparison after the Consolidation", Journal of Pension Planning and Compliance, Volume 24, November 3 (Fall 1998); 

  • Author, "Roth IRAs After The '98 Act - Congress Improves the Product", Journal of Taxation, Vol. 89, No. 3 (September, 1998);

  • Author, "The New Qualified Plan Rules For Employees Who Work Past Age 70½: Untangling the Web", Journal of Taxation, Vol. 88, No. 4 (April, 1998);

  • Author, "IRA Planning After The Taxpayer Relief Act of 1997 - More Choices Than Ever", Journal of Taxation, Vol. 87, No. 4 (October 1997);

  • Author, "Renewed Availability of Section 401(k) Plans Gives Tax-Exempt Employers Greater Options", Journal of Taxation, Vol. 86, No. 4 (April 1997);

  • Author, "Small Business Act Makes Simplifying Changes to Rules for Qualified Plans of Private Employers, Journal of Taxation, Vol. 86, No. 1 (January 1997);

  • Author, "Tax Planning Implications of New Federal Exemption for New York Taxation of Nonresident Retirement Income", RIA State and Local Taxes Weekly, Volume 7, Number 25 (June 24, 1996);

  • Author, "Direct Rollover or Direct Transfer - Which Should You Use?", Journal of Pension Planning and Compliance, Volume 22, Number 2 (Summer 1996);

  • Co-author, "New York State Income Taxation of Nonresident Retirement Income After New Federal Law Or Its Not Time to Move to Florida", New York Law Journal, Monday, May 13, 1996;

  • Co-author, "The Struggle to Save for Retirement", New York Law Journal, September 18, 1995;

  • Author, "New Notification Requirement Under New York State Labor Law", New York State Bar Journal, January, 1991.