{
  "author": {
    "name": "Marcia S Wagner",
    "webUrl": "/author/profile/marcia-s-wagner/",
    "description": "",
    "imageLarge": "https://secure.gravatar.com/avatar/f16d6fc2845f417ea0e93a3f2b6cd37d?s=136&d=mm&r=g",
    "estimate": 6,
    "social": [],
    "articles": [
      {
        "uri": "/2016/06/13/5-things-to-know-about-selling-annuities-under-the/",
        "title": "5 things to know about selling annuities under the DOL fiduciary rule",
        "byline": " Marcia S. Wagner, J.D. ",
        "kicker": "",
        "prettyDate": "June 13, 2016",
        "timeToRead": "8 minute",
        "image": {
          "uri": "",
          "width": "",
          "height": ""
        },
        "authors": [
          {
            "webUrl": "/author/profile/marcia-s-wagner-jd/",
            "name": "Marcia S. Wagner, J.D."
          }
        ],
        "kickerNode": [],
        "summary": "What you need to know about how the DOL fiduciary rule will affect selling annuities.",
        "body": null
      },
      {
        "uri": "/2014/11/10/plumbing-the-end-of-presumption-of-prudence/",
        "title": "Plumbing the end of presumption of prudence",
        "byline": "Marcia S. Wagner",
        "kicker": "",
        "prettyDate": "November 10, 2014",
        "timeToRead": "7 minute",
        "image": {
          "uri": "",
          "width": "",
          "height": ""
        },
        "authors": [
          {
            "webUrl": "/author/profile/marcia-s-wagner/",
            "name": "Marcia S. Wagner"
          }
        ],
        "kickerNode": [],
        "summary": "The court's ruling earlier this year impacts 401(k) plans that offer employer stock as an investment option as well as employee stock ownership plans that invest primarily in employer stock.",
        "body": null
      },
      {
        "uri": "/2014/10/08/disability-premiums-paid-by-dc-plans-are-deductibl/",
        "title": "Disability premiums paid by DC plans are deductible",
        "byline": " Marcia S. Wagner ",
        "kicker": "",
        "prettyDate": "October 08, 2014",
        "timeToRead": "4 minute",
        "image": {
          "uri": "",
          "width": "",
          "height": ""
        },
        "authors": [
          {
            "webUrl": "/author/profile/marcia-s-wagner/",
            "name": "Marcia S. Wagner"
          }
        ],
        "kickerNode": [],
        "summary": "Disability insurance policies that meet certain conditions will be treated by the IRS as plan investments and any proceeds received are treated as a return on that investment as opposed to plan contributions.",
        "body": null
      },
      {
        "uri": "/2014/09/04/managing-plan-assets-fiduciary-liability-under-eri/",
        "title": "Managing plan assets, fiduciary liability under ERISA",
        "byline": "Marcia S. Wagner, J.D., Stephen J. Migausky, J.D., Daniel L. Blynn",
        "kicker": "",
        "prettyDate": "September 04, 2014",
        "timeToRead": "16 minute",
        "image": {
          "uri": "",
          "width": "",
          "height": ""
        },
        "authors": [
          {
            "webUrl": "/author/profile/marcia-s-wagner-jd-stephen-j-migausky-jd-daniel-l-blynn/",
            "name": "Marcia S. Wagner, J.D., Stephen J. Migausky, J.D., Daniel L. Blynn"
          }
        ],
        "kickerNode": [],
        "summary": "The types of investments available to employee benefit plans have evolved since ERISAs enactment 40 years ago.",
        "body": null
      },
      {
        "uri": "/2014/07/17/form-8822-b-what-is-it-and-who-needs-to-file-it/",
        "title": "Form 8822-B: What is it and who needs to file it?",
        "byline": "Marcia S. Wagner",
        "kicker": "",
        "prettyDate": "July 17, 2014",
        "timeToRead": "3 minute",
        "image": {
          "uri": "",
          "width": "",
          "height": ""
        },
        "authors": [
          {
            "webUrl": "/author/profile/marcia-s-wagner/",
            "name": "Marcia S. Wagner"
          }
        ],
        "kickerNode": [],
        "summary": "The IRS has mandated new requirements to report a change in the identity of a \"responsible party\" for entities that have an employer identification number.",
        "body": null
      },
      {
        "uri": "/2014/07/14/longer-life-expectancies-raise-sponsor-liabilities/",
        "title": "Longer life expectancies raise sponsor liabilities",
        "byline": "Marcia S. Wagner",
        "kicker": "",
        "prettyDate": "July 14, 2014",
        "timeToRead": "2 minute",
        "image": {
          "uri": "",
          "width": "",
          "height": ""
        },
        "authors": [
          {
            "webUrl": "/author/profile/marcia-s-wagner/",
            "name": "Marcia S. Wagner"
          }
        ],
        "kickerNode": [],
        "summary": "The Society of Actuaries is updating its mortality assumptions.",
        "body": null
      }
    ]
  }
}