Thomas C. Foster

Thomas
C. Foster
Director,
McCandlish Holton

Thomas C. Foster is a member of the McCandlish Holton Tax Section and Corporate Department with a primary emphasis on employee benefits. Regarding employee benefits, his clients include major financial institutions, employers in diverse industries, accountants and employee benefits consultants.

Additional areas of practice emphasis include: tax issues in business structuring, state and local taxation, payroll taxes (especially with international employees) and conservation easements.

Tom has been practicing law with McCandlish Holton since 1994. Prior to joining the firm, Tom had 20 years of related experience, primarily as an officer of a major bank employee benefit trust department.

Articles
Section 409A Reminder and Update 
Thomas C. Foster and Jennifer E. Long offer a reminder of the importance of ensuring IRC Section 409A compliance
Review of Reviews: Spousal Abuse Should Bar Inheritance 
Thomas C. Foster reviews Professor Carla Spivack's article "Let's Get Serious: Spousal Abuse Should Bar Inheritance"
Tax Levies on Federal Thrift Saving Plan
Thomas C. Foster discusses the differing opinions of the IRS and FRTIB regarding tax levies on reitrement accounts
Review by: Thomas C. Foster 
Author : Stewart E. Sterk, Mack Professor of Law, Benjamin N. Cardozo School of Law, New York, N.Y. ARTICLE: “Rethinking Trust Law Reform: How Prudent Is Modern Prudent Investor Doctrine?” 95 Cornell L. Rev. 851 (2010) Click here to view the PDF of the ...
Creditor Claims on Retirement Benefits 
Four recent court decisions shed some new light on certain situations clients may encounter in dealing with creditors' claims on individual retirement
Navigating IRAs With Unconventional Investments
Wealthy clients often ask advisors whether they should use their individual retirement accounts for unconventional investments.
Client Considering Using His IRA For an Unconventional Investment? 
Wealthy clients often ask advisors whether they should use their individual retirement accounts for unconventional investments. And now that the equity
Section 409A Alert 
Estate planners need to identify Internal Revenue Code Section 409A issues when advising executives and professionals who participate in nonqualified
Keeping Benefits Safe From Creditors 
Only a minority of clients seem to be aware of the need to protect accumulated tax-qualified retirement benefits1 from potential future creditors. In
Retiree-Friendly Regulations 
Calculating required minimum distributions (RMDs) from tax-qualified retirement plans1 is one of the most pressing questions advisors face. Many wealthy
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