Michael J. Karlan’s published works include "Differences
in Treatment of Employees and Independent Contractors Under
Selected State and Federal Statues," 1998
ABA Section of Taxation Mid-Year Meeting (with Kurt L.P.
Lawson), and "Cash or
Deferred Arrangements, Matching Contributions, and Employee
Contributions," 1998 Annual American Law
Institute-American Bar Association Conference (with
Treasury Regulations drafted by Michael J. Karlan are
available at Links.