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Spencer Fane Partner Authors Bloomberg Tax Management Portfolio

Larry Jenab Addresses Tax Issues Relating to Qualified Retirement Plans

Spencer Fane is pleased to announce that Partner Larry Jenab recently published a professional treatise on qualified retirement plans. Bloomberg BNA Tax Management Portfolio: “370 T.M., Distributions from Qualified Plans — Taxation and Qualification,” is an updated handbook for employee benefits practitioners that discusses the income, excise, and withholding tax issues relating to various types of distributions made from qualified retirement plans. It also addresses the qualification requirements that govern such distributions.

The book is part of the U.S. Income Portfolios Library, which is “written by the nation’s leading federal tax experts” and provides a combination of expert analysis of more than 200 Tax Management Portfolios, news and commentary, and access to relevant primary sources.

The new edition, which includes 10 sections, provides an overview of the various forms of distribution and how they are affected by taxation, ranging from income tax to more uncommon tax treatments – such as those occurring at the termination of a plan. The book also provides more specialized information, including coverage of unique circumstances relating to mergers and acquisitions and an overview of certain tax treatments that occur in the event of plan disqualification. In addition, Jenab includes a final section on the §4974 excise tax on the failure to make required minimum distributions.

“I was honored by Bloomberg BNA’s invitation to author this section of its Tax Management series, and I hope the book proves valuable to professionals in the legal and employment industries,” Jenab said. “As an attorney who has dedicated the majority of his career to employee benefits matters, I’ve been fortunate to rely on the Bloomberg BNA portfolio series to inform my advice and I hope this volume proves similarly valuable to others in our field.”

Jenab practices in Spencer Fane’s Employee Benefits and ERISA Litigation groups with an emphasis on ERISA and other aspects of employee benefits law, including tax and fiduciary matters. He also has experience successfully litigating complex ERISA preemption and standing issues.

Before joining Spencer Fane, Larry served as Lecturer in Law at the University of Kansas, where he taught Civil Procedure. Larry also worked for the Japanese Ministry of Education, serving in Miyazaki Prefecture, where he taught high school English. Before his legal career, Larry attended the Musician’s Institute in Hollywood, CA, where he studied guitar performance.