Allen Buckley is the author of a host of articles on employee benefits and tax topics. Publications include:
Is Treasury’s New Reg Scheme for Return Preparers Lawful? in October 15, 2012 edition of Tax Notes
Do Tax-Qualified Plans Still Make Sense? Spring 2011 Edition of Journal of Pension Benefits
Are the New ERISA Section 408(b)(2) Regulations Unlawful?, Winter 2011 edition of Journal of Pension Benefits
Roth Conversion Strategies, March 19, 2010 edition, Daily Tax Report
The 2010 Roth Conversion: What is Known, What is Easy and What is Hard, December 22, 2009 edition of Daily Tax Report
Fixing Social Security: What is Fair and Practical? November 12, 2009 edition of Daily Tax Report
Answers to Two Important Questions Regarding High Deductible Health Plans and HSAs, April 30, 2008 edition of
benefitslink.com (welfare)
‘Fair Tax’ Ignores Economic, Mathematical, Legal Realities to Buy Votes, January 25, 2008 edition of Daily Tax
Report
Reconsidering the Roth 401(k), June 26, 2007 edition of benefits link.com (retirement)
The Need to Simplify the Pension Laws and Some Means of Doing So, Summer 2007 edition, Journal of Pension Benefits
Eliminating the Whipsaw, March 26, 2007 (part 1) and April 2, 2007 (part 2) editions of Pension & Benefits Week
Why the Fair Tax is a Sham (book) self-published on www.lulu.com, October 2006
An Alternative to the Uniform Coverage/Use it or Lose it Approach to FSAs, June 16, 2005 edition, benefitslink.com (welfare)
Notwithstanding Notice 2005-42, the “Use It or Lose It” Rule should be Eliminated, May 23, 2005 edition of Pension & Benefits Week
Dutch Auctions, Company Stock and 401(k) Plans, Spring 2005 edition of Journal of Pension Benefits (co-authors, Kent Auberry and Martin Erwin)
The Upcoming 401(k) Dilemma, April 11, 2005 edition of benefitslink.com (retirement) USERRA Implications to 401(k) Plans and Matching Contributions, Autumn 2003 edition of Journal of Pension Benefits
A Case for Inapplicability of Code Section 457(f) to Defined Benefit SERPs, June 16, 2003 edition of Pension & Benefits Week
Season of Scandal: The Sarbanes-Oxley Act and the Implementation of Corporate Reforms by the SEC, a September 2002 Smith Moore publication (co-authors, Kent Auberry and Matt Cunningham)
Defined Contribution Plan Complexities of USERRA, Summer 2002 edition, Journal of Pension Benefits
Eligible Individual Account Plans and ERISA’s Fiduciary Duties, Autumn 2001 edition of Journal of Pension Benefits 401(k) Plan Loans and Participant Bankruptcy, Summer 2001 edition, Journal of Pension Benefits
Accrued Benefits of Missing Participants in Non-Terminating Retirement Plans (co-author, George Prothro) in the spring 2001 edition of Journal of Pension Benefits
S Corporation ESOPs in Dispositive Sales and Reorganization Transactions (with Lynda M. Crouse and Greg Kniesel) in the January/February 2001 edition of Valuation Strategies
The Same Desk Rule After Revenue Ruling 2000-27 in the September 5, 2000 edition of Pension & Benefits Week
Why the Same Desk Rule Should Not be Applied to Cash Asset Sales in the November/December 1999 edition of Journal of Taxation of Employee Benefits
Employee Leasing Rules Present Problems in the September 3, 1999 edition of Tax Management Compensation Planning Journal
Funding Options for Self-Insured Medical Plans: Which Is Best? (co-author, Christina M. Maistrellis) in the January/February 1999 edition of Journal of Taxation of Employee Benefits
ESOPs for S Corporations: A Good Deal for a Profitable Company in the November/December 1998 edition of Journal of Asset Protection
ESOPs for S Corporations: Real Value Depends on Profitability in the May/June 1998 edition of Journal of Taxation of Employee Benefits