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50 St. Louis B. J. 1 (2003-2004)

handle is hein.barjournals/stloubj0050 and id is 1 raw text is: VOL. 50 SUMMER 2003 NO. 1 In This Issue ARTICLES Retirement Plan Investments By A lan H . K andel ............................................................................................. 4 When Can a Professional Leasing Organization Provide Benefits?: Avoiding PEO Status after Rev. Proc. 2002-21 By Katherine Bostwick Glass and Toni S. Landreth ............................. 10 Plan Loans (a/k/a But it's My Money) By D ean J. Scoular ..................................................................................... 18 The Blackout Rules under the Sarbanes-Oxley Act of 2002 By Brian W. Berglund and Jennifer L. Winn ........................................ 24 HIPAA Privacy Rules: Navigating the Regulatory Labyrinth By Erin M . M atis ......................................................................................... 32 FEATURES The President's Page By H ow ard A . Shalow itz ............................................................................. 3 Widow Slayback's Quest for Justice By M arshall D . H ier .................................................................................. 38 The Brief Case By Charles A . W eiss .................................................................................. 42 TaxWise By Richard M. Wise and Timothy J. Driscoll .......................................... 46 Books in Brief The Rule Of Lawyers By Walter K. Olson Reviewed by Judge Arthur Litz ................................................................... 50 Missouri Advance Sheet Quiz By Edgar T. Farm er .................................................................................... 52 Board of Editors Editor - John C. Rasp Associate Editor - Jane Losby Edgar T. Farmer Charles A. Weiss Marshall D. I-her Richard M. Wise The Hon. Arthur Litz Copyright © 2003 by The Bar Association of Metropolitan St. Louis THE ST. LOUIS BAR JOURNAL/SUMMER 2003 BOARD OF GOVERNORS President ........................................... Howard A. Shalowitz* President-Elect ............................................ Lori W. Jones* Vice-President ........................................ Marie A. Kenyon* Secretary ............................ Lynn Ann Whaley* Treasurer ........................................... Genevieve M. Frank* Past President ................................................ Joan Swartz* Members-at-Large .......................... David E. Crawford, Jr.* ......................................................... Hon. Kathleen M. Hart .................................................................. Bruce E. Hopson ........................................................ Dawn Morville Johnson ........................................... Simone Haberstock McCartney ........................................................................... Stan P latke .................................................................... V irginia G . R ice ........................................ Hon. Jennifer L. Schwendemann ............................................................. Erwin 0. Switzer, Ill ..................................................................... Susan L. W ard ABA Delegate 1 ............................................ William R. Bay ABA Delegate 2 ................................ Dennis J. Capriglione Presidential Liaisons .................... Hon. Nannette A. Baker* ................................................................. Thomas G. Glick* ............................................................ Scott E. Schonbrun* YLD Chair ................................................. Cynthia L. Albin* Business Law Chair ...................................... Alan A. Sachs Criminal Law Chair ................................... Clinton R. Wright Employee Benefits Chair .............................. Pamela Coffin Family & Juvenile Chair ............................ Aimee M. Ruder Labor & Employment Chair ................ Timm 0. Schowalter Patent, Trademark & Copyright Chair.. Thomas A. Polcyn Probate & Trust Law Chair ................... Lisa D. McLaughlin Solo & Small Practitioners Chair ............... Sean O'Gorman Suburban Lawyers' Chair ........................ Dean Meriwether Taxation Chair ............................................ Sean P. Clancy Trial Chair ....................... Gary A. Growe Women in the Legal Profession Chair...Barbara S. Barrett Executive Director ................................................Ken Klein *Executive Committee Members Produced By Legal Communications Corporation 612 N. 2nd Street, St. Louis, Missouri 63102 (314) 421-1880 The St. Louis Bar Journal (ISN 05813344, USPS 002055) published quarterly for $12.00 per year for members, sub- scriptions for non-members not available, by The Bar Asso- ciation of Metropolitan St. Louis (BAMSL), 720 Olive, Suite 2900, St. Louis, MO 63101 (314-421-4134). Periodicals postage paid at St. Louis, Missouri. Postmaster: Send address changes to: The St. Louis Bar Journal c/o The Bar Association of Metropolitan St. Louis, 720 Olive, St. Louis, MO 63101. The opinions expressed herein are those of the authors and are not necessarily in conformity with those of the editors or with those of The Bar Association of Metropolitan St. Louis. Direct advertising inquiries to Legal Communications Corp. Acceptance of advertising does not imply endorsement of products advertised or listed nor of statements concerning them.

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