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JD, Loyola Law School, Los Angeles

BA, University of California, Irvine

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Expanded Section 4960 Rules Create New Financial Planning Challenges for Nonprofits
06/16/2026
CPA Practice Advisor

The One Big Beautiful Bill Act expands IRC Section 4960, widening the 21% executive compensation excise tax to include all employees earning over $1 million.
Executive Summary:

Section 4960 Expansion: The One Big Beautiful Bill Act expands IRC Section 4960, widening the 21% executive compensation...

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Why Beneficiary Forms Matter: Protecting Retirement Benefits and Reducing Agency Risk
06/02/2026
California Public Agency Labor & Employment Blog

California public agencies commonly offer a variety of retirement benefits to employees, including defined contribution plans such as 457(b) plans, 401(a) plans, and, in some cases,  401(k) plans or retiree health savings arrangements. While these plans provide valuable retirement security, they...

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Paper returns: 2026 retirement plan disclosure risks
04/06/2026
The Daily Journal

In a Daily Journal article, LCW attorney Andrew Dorado explains that a new proposed rule from the U.S. Department of Labor, implementing provisions of the SECURE 2.0 Act, would require retirement plans to provide certain benefit statements in paper form even when electronic delivery is used. The...

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‘Never assume.’ Why retirement savers should be extra careful if they’re considering a 401(k) rollover now
03/26/2026
MarketWatch

Liebert Cassidy Whitmore’s Senior Counsel Andrew Dorado was recently featured in MarketWatch, where he shared insights on the shifting regulatory landscape impacting retirement savers. In light of a recent court decision affecting fiduciary standards, Andrew says “many financial...

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