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Biography
B.A., Jurisprudence, Oxford University

David Pratt has taught at Albany Law School since 1994. Previously, he was in private practice in London, Cleveland and Albany. Since 1976, he has specialized in tax and employee benefits law.

Prof. Pratt received his law degree from Oxford University, and was admitted to practice in England in 1975 and in New York in 1978. He has published numerous articles, primarily on employee benefits topics, including three articles on physician-assisted suicide. He is the co-author of the Social Security and Medicare Answer Book (Aspen) and of Taxation of Distributions from Qualified Plans (Warren, Gorham & Lamont). He is a Fellow of the American College of Employee Benefits Counsel and a Senior Editor of the Journal of Employee Benefits.

At the law school, Prof. Pratt teaches Introduction to Taxation,
Retirement Planning and Health Care in the Age of Obamacare, Trusts and Estates, Business Law Survey, and Sales and Payment Systems. He also serves as an expert witness in tax and benefits litigation.

Books

2017 Supplement to SOCIAL SECURITY AND MEDICARE ANSWER BOOK (Wolters Kluwer, 6th ed. 2015)
2016 Supplement to PENSION AND EMPLOYEE BENEFIT LAW (Foundation Press, 6th ed. 2015) (with John H. Langbein, Susan J. Stabile and Andrew W. Stumpff)
PENSION AND EMPLOYEE BENEFIT LAW (Foundation Press, 6th ed. 2015) (with John H. Langbein, Susan J. Stabile and Andrew W. Stumpff)
SOCIAL SECURITY AND MEDICARE ANSWER BOOK (Wolters Kluwer, 6th ed. 2015)
SELECTED SECTIONS: PENSION AND EMPLOYEE BENEFIT STATUTES AND REGULATIONS (Foundation Press, 2015 ed.)
2013 SUPPLEMENT TO THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK, 4th ed., Wolters Kluwer (2012)
Pension and Employee Benefit Statutes and Regulations, (2012 Edition, Foundation Press)
Social Security and Medicare Answer Book, 4th Ed., Wolters, Kluwer (2011)
2010 SUPPLEMENT TO THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK, 3rd ed. (Aspen 2009)
THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK, 3rd ed. (Aspen, 2008)
2004 Supplement to THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK, 2nd ed., (Aspen, 2003) (with Sean Hornbeck)
THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK, 2nd ed., (Panel, 2002) (with Sean Hornbeck)
Update to Chapter 13: Retirement Plans, in NEW YORK ELDER LAW (PLI, 2002)
2002 Supplement, THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK (Panel Publishers, 2002) (with Hornbeck)
2001 Supplement THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK (Panel Publishers, 2001) (with Sean Hornbeck)
THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK (Aspen Publishers) (2000) (with Sean Hornbeck)

Publications

A Comparative Analysis of the Information Duties in Belgian and American Occupational Pensions, 22 European Journal of Social Security 39 (2020) (with Marjolein Denys and Yves Stevens)
Too Big to Fail? The U.S. Retirement System in 2019, 27 Elder Law Journal 327 (2019)
Marriage, Divorce, Death, and ERISA, 31 Quinnipiac Probate Law Journal 101 (2018)Link to Publication
2017 Supplement to SOCIAL SECURITY AND MEDICARE ANSWER BOOK (Wolters Kluwer, 6th ed. 2015)
“Governmental Plans” in TAXATION OF DISTRIBUTIONS FROM QUALIFIED PLANS (Thomson Reuters, 2016-2017)
Employee Benefits in the Trump Administration: What Can Employers Expect?, 20 NY Business Law Journal 17 (NYSBA. Winter 2016)
Recent Developments Affecting Qualified and Nonqualified Deferred Compensation, Part II: The New Department of Labor Fiduciary Rule, 36 ABA Tax Times, Nov. 2016, at 28.
Recent Developments Affecting Qualified and Nonqualified Deferred Compensation, Part I: New Proposed Regulations, 35 ABA Tax Times, Aug. 2016, at 32.
2016 Supplement to PENSION AND EMPLOYEE BENEFIT LAW (Foundation Press, 6th ed. 2015) (with John H. Langbein, Susan J. Stabile and Andrew W. Stumpff)
Some Implications of the Changing Structure of Work for Worker Retirement Security, Pensions and Health Care, U.S. Department of Labor Symposium on the Future of Work (December 2015)Future_of_work_worker_retirement_security_pensions_and_healthcare.pdf
Telehealthcare and Telemedicine in 2015, 25 Albany Law Journal of Science and Technology 495 (2015)
PENSION AND EMPLOYEE BENEFIT LAW (Foundation Press, 6th ed. 2015) (with John H. Langbein, Susan J. Stabile and Andrew W. Stumpff)
SOCIAL SECURITY AND MEDICARE ANSWER BOOK (Wolters Kluwer, 6th ed. 2015)
“Private Pension Reform” in NYU REVIEW OF EMPLOYEE BENEFITS AND EXECUTIVE COMPENSATION (Matthew Bender 2015)
SELECTED SECTIONS: PENSION AND EMPLOYEE BENEFIT STATUTES AND REGULATIONS (Foundation Press, 2015 ed.)
The Supreme Court Has Spoken: Now What Should Employers Do About Their Group Health Plans?, ABA Tax Section Newsquarterly (Fall 2012)
Focus on ... the Required Minimum Distribution Rules, Journal of Pension Benefits, vol 20 no 1 (Autumn 2012)
Focus on ... New Proposed Regulations on Governmental Plans, Journal of Pension Benefits, vol 19 no 4 (Summer 2012)
2013 SUPPLEMENT TO THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK, 4th ed., Wolters Kluwer (2012)
Summary Plan Descriptions After Amara, The John Marshall Law Review (Spring 2012)
Pension and Employee Benefit Statutes and Regulations, (2012 Edition, Foundation Press)
Focus on ... the super committee, deficit reduction, and recent pension reform proposals, 19 (no.3) Journal of Pension Benefits (2012)
Social Security and Medicare Answer Book, 4th Ed., Wolters, Kluwer (2011)
Focus on ... multiple employer retirement plans, 19 (no.1) Journal of Pension Benefits (2011)
Focus On ... hybrid pension plans under the new regulations, 18 (no.4) Journal of Pension Benefits (2011)papers.cfm
Focus on ... measuring service under retirement plans, 18 (no.3) Journal of Pension Benefits (2011)
Focus on ... state laws rush in where ERISA fears to tread, 18 (no.2) Journal of Pension Benefits (2011)papers.cfm
Focus on ... waste in the health care system, 18(no.1) Journal of Pension Benefits (2010)papers.cfm
Focus On. . . Cash Balance Plans in the 21st Century, Part II, 17 (no.2) Journal of Pension Benefits (2010)papers.cfm
Focus On. . . Retirement Plan Leakage, 17(no.3) Journal of Pension Benefits (2010)
Reforming the American Retirement System in PROCEEDINGS OF THE 2009 CONFERENCE OF EUROPEAN NETWORK FOR RESEARCH ON SUPPLEMENTARY PENSIONS (2010)
Chapter 6, What Will We Do? Retirement in America, in NEW YORK UNIVERSITY REVIEW OF EMPLOYEE BENEFITS AND EXECUTIVE COMPENSATION 2008 (LexisNexis, 10/2009)
Focus On . . . Cash Balance Plans in the 21st Century, Part I, Historical Perspective, Vol. 17 (no. 1) Journal of Pension Benefits 5 (Autumn 2009)papers.cfm
Employee Benefit Plans: Recent Developments, 29 (no.1) ABA Section of Taxation News Quarterly (Fall 2009)
Update to Chapter 13: Retirement Plans in NEW YORK ELDER LAW (Practicing Law Institute, 9/2009)
Focus On . . . Pension Reform, Vol. 16 (no. 4) Journal of Pension Benefits 3 (Summer 2009)papers.cfm
To (b) or not to (b): Is that the Question? Twenty-First Century Schizoid Plans Under Section 403(b) of the Internal Revenue Code, 73 Albany Law Review 139 (2009)papers.cfm
Focus On . . . The Worker, Retiree, and Employer Recovery Act of 2008, Vol. 16 (no. 3) Journal of Pension Benefits 5 (Spring 2009)papers.cfm
Code Section 501(c)(18) The Definitive (and Probably Only) Article You Will Ever Read, 16 (no.2) Journal of Pension Benefits 28 (2009)
Focus on . . . the Bailout Bill, 16 (no.2) Journal of Pension Benefits 31 (2009)papers.cfm
Update to Chapter 11: Ineligible 457 Plans in The 457 Answer Book (Aspen, 2009 supplement)
2010 SUPPLEMENT TO THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK, 3rd ed. (Aspen 2009)
Year-End Actions by Plan Administrators, 28 (no. 1) ABA Section of Taxation News Quarterly 15 (Fall 2008)papers.cfm
Employee Stock Ownership Plans (Chapter 7) in BENDER'S FEDERAL INCOME TAXATION OF RETIREMENT PLANS (Lurie, ed. Matthew Bender 8/2008)
Distributions, Rollovers and Loans in BENDER'S FEDERAL INCOME TAXATION OF RETIREMENT PLANS (Lurie ed. Matthew Bender 8/2008)
Retirement in a Defined Contribution Era: Making the Money Last, 41 (no.4) John Marshall Law Review 1091 (Summer 2008)papers.cfm
Chapter 23, Governmental Plans, in TAXATION OF DISTRIBUTIONS FROM QUALIFIED PLANS (Dianne Bennett et al., 2008 update)
Taxation of Retirement Plan Distributions: Some Modest Proposals (Chapter 20) in NEW YORK UNIVERSITY REVIEW OF EMPLOYEE BENEFITS AND EXECUTIVE COMPENSATION (LexisNexis, 2008)
Focus on . . . Decumulation, 16 (no.1) Journal of Pension Benefits 8 (2008)papers.cfm
Focus on . . .Scrivener's Errors, 15 (no.4) Journal of Pension Benefits 19 (2008) (with Marty Heming)papers.cfm
The Supreme Court's LaRue Decision and What It Means for Retirement Plan Fiduciaries, 15 (no.4) Journal of Pension Benefits 5 (2008)papers.cfm
Focus on . . . Interest Rates for Terminating Defined Benefit Plans, 15 (no.3) Journal of Pension Benefits 5 (2008)papers.cfm
Focus on . . . Making Retirement Savings Last a Lifetime, 15 (no.2) Journal of Pension Benefits 49 (2008)papers.cfm
IRAs-Investments, Rollovers and Distributions in NEW YORK UNIVERSITY 66TH INSTITUTE ON FEDERAL TAXATION 2008 (Matthew Bender 2008)
THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK, 3rd ed. (Aspen, 2008)
Chapter 11, Ineligible Plans Under Section 457(f), in 457 ANSWER BOOK, 2008 Supplement (Wolters Kluwer) (April 12, 2008)
The Minimum Distribution Rules (Chapter 25) in NEW YORK UNIVERSITY REVIEW OF EMPLOYEE BENEFITS AND EXECUTIVE COMPENSATION 2007 (Matthew Bender 8/2007)
Guidance on Sections 403(b) and 409A, 27(1) ABA Section of Taxation News Quarterly 16 (2007)papers.cfm
Significant Changes Affecting Employee Benefits, 26 (no.2) ABA Section of Taxation News Quarterly 22 (2007)papers.cfm
Focus on . . . Employee Benefit Reform Proposals, 15 (no.1) Journal of Pension Benefits 3 (2007)papers.cfm
Health Care Reform: Can It Happen?, 40 (no.3) John Marshall Law Review (2007)papers.cfm
The Past, Present and Future of Retiree Health Benefits, 3 (no.1) Suffolk University Journal of Health and Biomedical Law 103 (2007)thepastpresentandfutureofretireehealthbenefits.pdf
The New Medicare Part D Prescription Drug Benefit, 17 (no.2) Albany Law Journal of Science and Technology 337 (2007)papers.cfm
Focus on . . .The Pension Protection Act and the PBGC, 14 (no.4) Journal of Pension Benefits 49 (2007)papers.cfm
Focus on . . . Default Investments and Section 404(c), 14 (no.3) Journal of Pension Benefits 43 (2007)papers.cfm
Focus on . . .Investment Advice Under the Pension Protection Act of 2006, 14 (no.2) Journal of Pension Benefits 42 (2007)papers.cfm
Standards of Practice for Pension Practitioners, 39 (no.3) John Marshall Law Review 667 (2006)papers.cfm
Healthy and Wealthy and Dead: Health Savings Accounts, 19 (no.1) St. Thomas Law Review 7 (2006)papers.cfm
Too Much of Nothing: Increasing Pension Coverage and Benefits (Chapter 14) in NEW YORK UNIVERSITY REVIEW OF EMPLOYEE BENEFITS AND EXECUTIVE COMPENSATION 2006 (Matthew Bender, 2006)
Focus on . . . The Social Security and Medicare Trustees' Reports, 14 (no.1) Journal of Pension Benefits 10 (2006)papers.cfm
Focus On... Investment Education and Advice for Plan Participants, 13 (no. 4) Journal of Pension Benefits 3 (2006)papers.cfm
Focus On... Pensions Under the New Bankruptcy Code, 13 (no. 3) Journal of Pension Benefits 41 (2006)papers.cfm
Pension Plan Distribution Restrictions Under the Nondiscrimination Regulations, 13 (no. 2) Journal of Pension Benefits 3 (2006)papers.cfm
Focus On... Circular 230, 13 (no. 2) Journal of Pension Benefits 56 (2006)papers.cfm
Chapter 23, Governmental Plans, in TAXATION OF DISTRIBUTIONS FROM QUALIFIED PLANS (Dianne Bennett et al., 2005/2006 edition)
The Not-So-Brave World of Deferred Compensation, 25 (no. 1) ABA Section of Taxation News Quarterly 8 (2005)thenotsobravenewworld.pdf
Focus On... S Corporation ESOPs, 13 (no. 1) Journal of Pension Benefits 49 (2005)papers.cfm
Focus On... ERISA Section 404(c), 12 (no. 3)Journal of Pension Benefits 52 (2005)focusonerisasection404c.pdf
Focus On... The Conversation on Coverage, 12 (no. 2) Journal of Pension Benefits 50 (2005)focusontheconversationoncoverage.pdf
IRS Continues Attack on Accelerated 401(k) Plan Deductions,12 (no. 2)Journal of Pension Benefits 15 (2005)papers.cfm
Not for the Little People: Executive Compensation in 2005, in NEW YORK UNIVERSITY REVIEW OF EMPLOYEE BENEFITS AND EXECUTIVE COMPENSATION 2005 (Matthew Bender, 2005)
Is That an Employee Benefit or a Tax Shelter? 24 (no.1) ABA Section of Taxation News Quarterly (2004)isthatanemployeebenefitplanorataxshelter.pdf
Focus On... Qualified Plan Investments in Real Estate, 12 (no. 1)Journal of Pension Benefits 3 (2004)papers.cfm
Focus On...Abusive Roth IRA Transaction, 11 (no.4) Journal of Pension Benefits 38 (2004)focusonabusiverothiratransactions.pdf
Fiduciary Update, 11 (no.4) Journal of Pension Benefits 26 (2004)papers.cfm
Pension Planning in a Wal-Mart World in NEW YORK UNIVERSITY REVIEW OF EMPLOYEE BENEFITS AND EXECUTIVE COMPENSATION 2004 (Matthew Bender, 2004)
Accounting for Employee Stock Options: Recent FASB and IASB Actions, Part II, 17(no.4) Journal of Taxation and Regulation of Financial Institutions 36 (March/April 2004)accountingforemployeestockoptionspart2.pdf
Update to Chapter 13: Retirement Plans in NEW YORK ELDER LAW (PLI, 2004)
Chapter 23: Governmental Plans in TAXATION OF DISTRIBUTIONS FROM QUALIFIED PLANS (Warren, Gorham and Lamont, 2004)
Focus On...Section 457 Exemptions, 11(no.3) Journal of Pension Benefits 32 (2004)papers.cfm
Focus On...ESOPs, 11 (no.2) Journal of Pension Benefits 50 (2004)papers.cfm
Accounting for Employee Stock Options: Recent FASB and IASB Actions, Part I, 17(no.3) Journal of Taxation and Regulation of Financial Institutions 25 (2004) accountingforemployeestockoptionspart1.pdf
Chapters 2, 30, and 31 of the LIFE INSURANCE ANSWER BOOK, 2003 Supplement (Panel, 2003)
Focus On...Compensation Definitions for Retirement Plans,11(no.1) Journal of Pension Benefits 40 (2003)papers.cfm
Focus On...Notice of Reductions in Benefit Accruals, 10(no.4) Journal of Pension Benefits 32 (2003)papers.cfm
2004 Supplement to THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK, 2nd ed., (Aspen, 2003) (with Sean Hornbeck)
Recent Developments Relating to Physician-Assisted Suicide, 8(no.1) New York State Bar Association Health Law Journal 40 (2003)papers.cfm
Focus On...Prohibited Transactions, Part II,10(no.3) Journal of Pension Benefits 44 (2003)papers.cfm
Focus On...Prohibited Transactions, Part I,10(no.2) Journal of Pension Benefits 91 (2003)papers.cfm
Pension Reform Proposals, inNEW YORK UNIVERSITY REVIEW OF EMPLOYEE BENEFITS AND EXECUTIVE COMPENSATION 2003 (Matthew Bender, 2003)
Special Issues Regarding Life Insurance, Annuities and Retirement Benefits, 36 (no.2) NYSBA Trusts and Estates Law Section Newsletter 17 (2003)papers.cfm
Focus On...The Department of Labor Regulations on Summary Plan Descriptions and Claims Procedures, 10 (no. 1) Journal of Pension Benefits 15 (2002)papers.cfm
THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK, 2nd ed., (Panel, 2002) (with Sean Hornbeck)
Focus On...Rollovers, 9(no. 4) Journal of Pension Benefits 7 (2002)papers.cfm
The New Minimum Distribution Regulations, 9 (no. 4) Journal of Pension Benefits 49 (2002)papers.cfm
Focus On...Catch-Up Contributions, 9 (no. 3) Journal of Pension Benefits 37 (2002)papers.cfm
Retirement Plan Assets in Bankruptcy, 35(no. 2) Trusts and Estates Law Section Newsletter (New York State Bar Association) 40 (2002)papers.cfm
Recent Developments and Proposed Regulations Make 457 Plans More Attractive, 32(no. 5) American Society of Pension Actuaries Journal 8 (2002) (with Lensander and Givon)papers.cfm
Pension Simplification, 35 (no.4) John Marshall Law Review 565 (2002)papers.cfm
Simplifying Defined Benefit Plans, in NEW YORK UNIVERSITY REVIEW OF EMPLOYEE BENEFITS AND EXECUTIVE COMPENSATION 2002 (Matthew Bender, 2002)
Update to Chapter 13: Retirement Plans, in NEW YORK ELDER LAW (PLI, 2002)
Focus On...The Uniformed Services Employment and Reemployment Rights Act-Part I, 9 (no. 3) Journal of Pension Benefits 3 (2002) (with Heather Ross)papers.cfm
Focus On...Pension Simplification, 9 (no. 2) Journal of Pension Benefits 8 (2002) papers.cfm
2002 Supplement, THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK (Panel Publishers, 2002) (with Hornbeck)
Updates to chapters 2, 30, and 31 in THE LIFE INSURANCE ANSWER BOOK, 3rd ed., 2002 (Lesser and Starr, eds.) (Panel Publishers, 2002)
CUSTOMIZING IRA BENEFICIARY DESIGNATIONS, A REPORT FOR THE COMMITTEE ON LIFE INSURANCE AND EMPLOYEE BENEFITS, TRUSTS & ESTATES LAW SECTION (New York Bar Association, 2001) also published at 34(no.4) New York State Bar Association Trusts and Estates Law SectionNewsletter 16 (2001)
Focus On...The Pension Provisions of EGTRRA, 9 (no. 1) Journal of Pension Benefits 49 (2001) papers.cfm
Focus On...Required Minimum Distributions, 8 (no. 4) Journal of Pension Benefits 12 (2001) papers.cfm
Focus On...Qualified Replacement Plans, 8 (no. 3) Journal of Pension Benefits 3 (2001)papers.cfm
Focus On...Beneficiary Designations for IRAs, 8 (no. 2) Journal of Pension Benefits 47 (2001)papers.cfm
Nor Rhyme Nor Reason: Simplifying Defined Contribution Plans, 49 Buffalo Law Review 741 (2001)papers.cfm
2001 Supplement THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK (Panel Publishers, 2001) (with Sean Hornbeck)
Focus on...The New Proposed Regulations Under Section 411(d)(6) of the Internal Revenue Code, 8 (no. 1) Journal of Pension Benefits 33 (2000) papers.cfm
Focus on...Welfare Benefit Funds, 7 (no. 4) Journal of Pension Benefits 49 (2000)papers.cfm
Chapter 13: Retirement Plans, in NEW YORK ELDER LAW (Practising Law Institute, 2000)
Focus on...Cash Balance Plans, 7(no. 3) Journal of Pension Benefits 34 (2000)papers.cfm
Chapter 1: Simplifying Section 411(d)(6) of the Internal Revenue Code, in 58 NEW YORK UNIVERSITY - PROCEEDINGS OF THE FIFTY-EIGHTH INSTITUTE ON FEDERAL TAXATION: EMPLOYEE BENEFITS AND EXECUTIVE COMPENSATION 1-1 (Matthew Bender & Company, 2000)
Focus on...COBRA Continuation Coverage Requirements for Group Health Plans (Part II), 7 (no.2) Journal of Pension Benefits 47 (2000)papers.cfm
THE SOCIAL SECURITY AND MEDICARE ANSWER BOOK (Aspen Publishers) (2000) (with Sean Hornbeck)
A Private Letter Ruling May Offer New Compensation Planning Opportunities, 10(no.4) Journal of Taxation of Exempt Organizations 169 (1999)aprivateletterrulingmayoffernew.pdf
Focus on...COBRA Continuation Coverage Requirements for Group Health Plans (Part I), 7 (no.1) Journal of Pension Benefits 57 (1999)papers.cfm
Focus On . . .Employment Taxation of Deferred Compensation, 6 (no.4) Journal of Pension Benefits 44 (1999)focusonemploymenttaxationofdeferredcompensation.pdf
Focus On . . .Qualified Domestic Relations Orders, 6 (no.3) Journal of Pension Benefits 40 (1999) focusonqualifieddomesticrelationsorders.pdf
Focus On . .. Safe Harbor §401(K) Plans, 6 (no.2) Journal of Pension Benefits 47 (1999)papers.cfm
Chapter 3: Taxation of Regular Corporations, in TAXATION FOR THE GENERAL PRACTITIONER (New York State Bar Association, 1999)
Simplifying Retirement Plan Distributions, inNEW YORK UNIVERSITY 57TH INSTITUTE ON FEDERAL TAXATION, EMPLOYEE BENEFITS AND EXECUTIVE COMPENSATION (1999) (with Diane Bennett)
Too Many Physicians: Physician-Assisted Suicide after Glucksberg/Quill, 9 (no.2) Albany Law Journal of Science and Technology 161 (1999)papers.cfm
Administrative Practice Before the New York State Department of Taxation and Finance, in Borchers and Markell NEW YORK STATE ADMINISTRATIVE PROCEDURE AND PRACTICE, 2nd ed. (West Publishing Company, 1998)
Focus On . . .Employee Stock Ownership Plans for S Corporations, 6 (no.1) Journal of Pension Benefits 47 (1998) papers.cfm
Focus On . . .Governmental Plans (Part II), 5 (no.4) Journal of Pension Benefits 43 (1998)papers.cfm
Focus On . . .Governmental Plans, 5 (no.3) Journal of Pension Benefits 44 (1998)papers.cfm
Health Care Policy: What Lessons Have We Learned from the AIDS Pandemic?, 61 (no.3) Albany Law Review 671 (1998)papers.cfm
How to Make the Most of Deferred Compensation, 18 (no. 10) Tax Hotline 13 (1998)
Editor, Important Developments During the Year, Employee Benefits, 51 Tax Law Review 929 (1998)
Identifying Highly Compensated Employees, 5 (no.2) Journal of Pension Benefits 49 (1998)identifyinghighlycompensatedemployees.pdf
Chap. 2, Life Insurance Under the IRC, Chap. 30, Life Insurance in Estate Planning, Chap. 31, Estate Planning Techniques in THE LIFE INSURANCE ANSWER BOOK, 2nd ed. (Lesser and Starr, eds.) (Panel, 1998)
Employees Benefit Changes Under TRA '97, 5 (no.1) Journal of Pension Benefits 46 (1997)papers.cfm
Focus On . . .The Effect of USERRA on Retirement Plans, 5 (no.1) Journal of Pension Benefits 25 (1997)papers.cfm
Death with Dignity or Unlawful Killing: The Ethical and Legal Debate Over Physician-Assisted Death, 33 (no.3) Criminal Law Bulletin 226 (1997) (with Bonnie Steinbock)deathwithdignityorunlawfulkilling.pdf
Focus On . . .Section 411(d)(6) of the Internal Revenue Code, 4 (no. 4) Journal of Pension Benefits 55 (1997)papers.cfm
Chap. 2, Life Insurance Under the IRC, Chap. 30, Life Insurance in Estate Planning, Chap. 31, Estate Planning Techniques, in THE LIFE INSURANCE ANSWER BOOK (Lesser and Starr, eds.) (Panel, 1997)
Focus On . . .Compensation Definitions for Retirement Plans, 4 (no.3) Journal of Pension Benefits 35 (1997)papers.cfm
Focus On . . .SIMPLE Plans, 4 (no. 2) Journal of Pension Benefits 37 (1997)papers.cfm
Very Serious Business: Sense and Nonsense under Section 403(b) of the Internal Revenue Code of 1986, 59 (no.4) Albany Law Review 1197 (1996)papers.cfm
Developing a State Response to Providing and Paying for Long-Term Care, in 1996 WARREN M. ANDERSON LEGISLATIVE BREAKFAST SEMINAR SERIES, MONOGRAPH OF PRESENTATIONS (Albany Law School Government Law Center, 1996) at 62
FICA Taxation of Deferred Compensation, 4 (no.1) Journal of Pension Benefits 3 (1996)papers.cfm
Focus On . . DOL Issues Guidance on Providing Investment Information to Pension Plan Participants, 4 (no.1) Journal of Pension Benefits 43 (1996)papers.cfm
Focus On . . .Limited Liability Companies, 3 (no.3) Journal of Pension Benefits 57 (1996)papers.cfm
Focus On . . .Employee Leasing, 3 (no. 2) Journal of Pension Benefits 21 (1996)papers.cfm
Pension Changes Under Recent Federal Legislation, in Pension Simplification Tape Program (American Society of Pension Actuaries, 1996)
Compensation Planning, in TAX PLANNING FOR THE HIGH INCOME INDIVIDUAL (CD-ROM) (American Institute of Certified Public Accountants, 1996)
Focus On . . .Affiliated Service Groups and Hospital-Based Physicians, 3 (no. 1) Journal of Pension Benefits 40 (1995) (with Kasten)papers.cfm
Focus On . . .Tax-Sheltered Annuity Plans Under Code Section 403(b), Part 2-Tax Rules and Nondiscrimination Requirements, 2 (no. 3) Journal of Pension Benefits 41 (1995)focusontaxshelteredannuityplansundercodesec403bpart2.pdf
IRS Finalizes Separate Line of Business Rules, 21(no.2) Journal of Pension Planning and Compliance 66 (1995) (with Lockwood)papers.cfm
Focus on... Tax Sheltered Annuity Plans under Code section 403(b): Part 1-General Rules and Limitations on Contributions, 2 (no.2) Journal of Pension Benefits 49 (1995)papers.cfm
Penalty Tax for Early Withdrawals from Qualified Plans Can Be Avoided with Level Distributions, Tax Ideas sec. 350 (February 15, 1995)
Retirement Plans and Other Employee Benefits, in 1994 TAX DEVELOPMENTS FOR INDIVIDUALS, Kess, ed. (American Institute of Certified Public Accountants)
Identifying Highly Compensated Employees, 1 (no.4) Journal of Pension Benefits 68 (1994)papers.cfm
Selected Compliance Issues Under Code Section 415, 1 (no.3) Journal of Pension Benefits 88 (1994)papers.cfm
SLOB Rules : What You Need to Know, 1 (no.3) Journal of Pension Benefits 29 (1994) (with Lockwood)papers.cfm
An Introduction to Retirement Plans, in THE HIGH INCOME TAXPAYER (American Institute of Certified Public Accountants, 1994)
Employer Aggregation Rules under 1986 Code section 414, 1 (no.2) Journal of Pension Benefits 88 (1994)papers.cfm
Flexible Benefits Made Simple, in COMMERCE CLEARING HOUSE, INC., FINANCIAL AND ESTATE PLANNING para. 31,001 (September 1993)
Negotiating the Maze : A Guide to Rules for Plan Distributions, 1(no.1) Journal of Pension Benefits 96 (1993)papers.cfm
Accounting and Reasonable Compensation Issues, in COMPENSATION PLANNING FOR EXECUTIVES IN A NEW ENVIRONMENT 305 (PLI, 1992)
Golden Parachute Rules Have Been Eased, but Planning is Still Required to Avoid Penalties17 (no.1) Taxation for Lawyers 334 (1989) (with Lavelle and Daniels) also published as: Although Proposed Regulations Add Clarifications, Golden Parachutes Can Still Lose Their Luster, 43 Taxation for Accountants 140 (1989) (with Lavelle and Daniels)goldenparachuteruleshavebeen_eased.pdf

Forthcoming Publications

Selected Achievements

Professor David Pratt presented "Tax and Employee Benefits Issues for 2019 and Beyond" at Albany Law School's Recent Graduate CLE Program on November 2, 2018.
Professor David Pratt spoke at the Seventh Annual Pension and Employee Benefits (ERISA Scholars) Conference at the University of Oklahoma Law School on April 13, 2018. His topic was “The American Healthcare System at the Crossroads.”
Professors Ira Mark Bloom and David Pratt presented at the informational event “How the New Tax Act Affects You and Your Small Business” at Albany Law School on February 28, 2018.
Professor David Pratt moderated the Business Review's Table of Experts panel, "Today's HR," on January 23, 2018.
Professor David Pratt presented "The Current Status of the Affordable Care Act" at an in-house CLE for the New York State Department of Health in September 2017.
Professor David Pratt presented “Too Big to Fail: The U.S. Retirement System” at the 6th Annual Employee Benefits Conference at the University of Minnesota Law School.
Professor David Pratt was program chair for the Health Care Reform CLE sponsored by the New York State Bar Association and Albany Law School on April 6, 2017.
Professor David Pratt made four presentations at the September 2016 FIS Advanced Pension Conference in Chicago.
Professor David Pratt took part in a panel entitled “ERISA And the Code: Can they Catch Up to the Independent Contractor Economy?” at the 2016 Government Invitational Conference in Baltimore, presented by the American Bar Association Joint Committee on Employee Benefits.
Professor David Pratt participated in the U.S. Department of Labor's ‪"Future of Work‬" symposium in Washington, D.C. on December 10, 2015.
Professor David Pratt participated in a Health Law Society panel on the Affordable Care Act on Nov. 12, 2012.

Professor David Pratt delievered a talk on Medicare for the New York State Defenders' Association on Oct. 31, 2012. He also gave a pension update at the New York Employee Benefits Conference on Oct. 18, 2012.

In the News

Professor David Pratt was quoted in the Bloomberg Law article "Justices to Weigh ERISA Suits Targeting Well-Funded Pensions" on Jan. 10, 2020.
Professor David Pratt was quoted in the Albany Times Union article "More than half of St. Clare's pensioners won't get a dime" on September 12, 2019.
Professor David Pratt was quoted in the Albany Times Union article "Former St. Clare's workers sue Diocese of Albany over failed pension" on September 10, 2019.
Professor David Pratt was quoted on WRGB-TV in the segment "Lawsuit filed on behalf of St. Clare's pensioners means renewed hope" on September 10, 2019.
Professor David Pratt was quoted on Spectrum News in the segment "Pensioners of Former St. Clare's Hospital Announce Lawsuit" on September 10, 2019.
Professor David Pratt was quoted on WAMC radio in the segment "St. Clare's Pensioners Lawsuit Advances Ongoing Legal Battle" on September 10, 2019.
Professor David Pratt was mentioned on the WNYT-TV segment "NYAG: St. Clare's pension collapse was avoidable" on September 6, 2019.
Professor David Pratt was quoted in the WAMC segment "St. Clare's Pensioners Lawsuit Advances Ongoing Legal Battle" on September 10, 2019. He was also quoted by Spectrum News and the Times Union.
Professor David Pratt was quoted in the Daily Gazette article "St. Clare's pensioners gain additional legal help" on June 25, 2019.
Professor David Pratt was quoted in the Times Union article "St. Clare's pensioners get assistance from AARP attorneys" on June 25, 2019.
Professor David Pratt spoke with Spectrum News for the segment "Legal Professionals Pledge Support for St. Clare's Pensioners" on June 23, 2019.
Professor David Pratt was quoted in the Times Union article "Attorney General wants answers to St. Clare's vanishing pension cash" on May 21, 2019.
Professor David Pratt was quoted in the Times Union article "Move made to block St. Clare's pension officials from legal disappearance" on May 9, 2019.
Professor David Pratt was quoted in the Daily Gazette article "St. Clare's retirees plan new campaign in fight for pensions" on April 27, 2019.
Professor David Pratt was quoted in the Times Union article "St. Clare's, lawmakers disagree over pension bailout possibility" on March 29, 2019.
Professor David Pratt spoke with CBS 6 for the story "St. Clare's Corp. files legal petition to dissolve" on March 26, 2019.
Professor David Pratt was quoted in the Times Union article "St. Clare's Corp. seeks dissolution amid pension woes" on March 26, 2019.
Professor David Pratt was mentioned in the Times Union article "Legal Aid lawyer enters St. Clare's pension fight" on January 15, 2019.
Professor David Pratt was quoted in the Times Union article "A vow to move forward on St. Clare's pension" on December 20, 2018.
Professor David Pratt was quoted in the Daily Gazette article "Legislator researches St. Clare's pension crisis, says diocese responsible" on December 6, 2018.
Professor David Pratt was quoted in the Times Union article "Church pension plans elsewhere in Capital Region seem safe" on November 24, 2018.
Professor David Pratt spoke with NEWS10 ABC about the Diocese of Albany's response to the St. Clare's pension collapse on November 23, 2018.
Professor David Pratt was quoted in the Daily Gazette article "The St. Clare's pension plan: What went wrong?" on November 11, 2018.
Professor David Pratt was quoted in the Times Union article "St. Clare's pension failure underscores risk to religious plans" on October 24, 2018.
Professor David Pratt was mentioned for his work assisting a group of local retirees in the Daily Gazette article "St. Clare's pension plan to end years early" on October 21, 2018.
Professor David Pratt spoke with NewsChannel 13 for the segment "St. Clare's pension plans canceled, over 1,100 people affected" on October 20, 2018.
Professor David Pratt joined Bloomberg TV for an in-studio discussion on companies offering student loan forgiveness as a recruitment tool on July 23, 2018.
Professor David Pratt was quoted in the CNBC article "Hundreds of companies are now paying off their employees' student loans" on May 19, 2018.
Professor David Pratt was mentioned in the Daily Gazette article “Former St. Clare's employees to meet on endangered pension plan” on May 8, 2018.
Professor David Pratt was quoted in the Law360 article "Tax Court Ruling Could Widen Divide Over Substance Doctrine" on March 23, 2018.
Professor David Pratt was quoted in the Other Hudson Valley article "Chief Moore: Policing Hudson for 30K a Year" on March 14, 2018.
Professor David Pratt was mentioned in the Daily Gazette article “St. Clare's pensioners to discuss endangered plan” on February 20, 2017.
Professor David Pratt was quoted in the Times Union article "Retirees of former Schenectady hospital face pension loss" on January 29, 2017.
Professor David Pratt was quoted in the Daily Gazette article "Hospital pension fund in trouble" on January 17, 2017.

David Pratt

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