Law Commons^™

Block Rewards, Carried Interests, And Other Valuation Quandaries In Taxing Compensation, Henry M. Ordower

All Faculty Scholarship

In this article, Ordower contextualizes block rewards litigation with historical failures to tax compensation income paid in kind. Tax fairness principles demand current taxation of the noneconomically diluting block rewards’ market value.

Are College Presidents Like Football Coaches? Evidence From Their Employment Contracts, Randall Thomas, Lawrence R. Van Horn

Vanderbilt Law School Faculty Publications

College presidents and football coaches are frequently criticized for their high compensation. In this paper, we argue that these criticisms are unmerited, as the markets for both college presidents and football coaches exhibit properties consistent with a competitive labor market. Both parties compensation varies in sensible ways related to the size of the programs they manage, as well as their potential for value creation. Successful college presidents and football coaches can greatly increase the value of their schools well beyond the amount they receive in compensation. If these higher education executives' compensation is the result of a competitive labor market, …

A Taxonomy Of Virtual Work, Miriam A. Cherry

Faculty Publications

(Excerpt)

The blockbuster movie Avatar begins as humans circle the planet Pandora in search of an element, unobtainium, which will boost the profits of their employer, a mining corporation. Pandora, however, is already inhabited by the Na'vi, an alien species of tall, skinny, blue beings, who live in harmony with the natural environment. With the goal of learning more about the Na'vi and their world, a team of human scientists controls and inhabits vat-grown bodies, using these avatars to interact with the Na'vi. Jake, the protagonist, is a former soldier who has become a paraplegic. When Jake's identical twin, a …

Will The Tax Man Cometh To Coach Rodriguez?, Douglas A. Kahn, Jeffrey H. Kahn

Articles

There has been much in the news recently about coaches of major college sports teams moving to a new school and incurring an obligation to make payment to their old school under a buyout provision in their contract. The most recent example is the highly publicized move of Richard Rodriguez from West Virginia University to the University of Michigan. Coach Rodriguez had a contract with his former employer that required him to pay $4 million dollars to West Virginia if he left for another coaching position. After a suit was filed, it was reported that the parties agreed that the …

Tax Consequences When A New Employer Bears The Cost Of The Employee's Terminating A Prior Employment Relationship, Douglas A. Kahn, Jeffrey H. Kahn

Articles

The next few months will be busy ones for moving companies that have NCAA basketball coaches as customers. In the past few months, several men's college basketball coaches have accepted jobs at different schools. Several of those coaches, who were still under contract at their former institution, had buy out provisions that allowed them to terminate their relationship for a set price. John Beilein is a prominent example of this since his buy out price was so high. Last season, Beilein was the head basketball coach at West Virginia University where he was under contract with the school until 2012. …

Re Izaak Walton Killam Health Centre And Nsgeu (P-05121), Innis Christie

Innis Christie Collection

This is a union policy grievance regarding the Employer's approach to the compensation of employees for time lost on storm days. The Employer was compensating only if the time lost was for less than two hours. The Union believed that the Employer should pay for the first two hours. The Union seeks full redress, including retroactive compensation. The Employer agreed to the requested remedy if the Grievance is successful.

The grievance fails. The Union could not prove its interpretation of the relevant clauses of the Collective Agreement.

Re Canada Post Corp And Cupw (Fitzhenry), Innis Christie

Innis Christie Collection

The Union brings this arbitration on behalf of six employees who were denied special leave with pay in the context of a severe winter storm in the St. John's area. The Union seeks lost rights, earnings, and benefits. The Employer's position is that it acted reasonably in denying special leave, because it was unsafe for the employees to leave before the end of their shift, and by the end of the shift, the storm had abated, so that at that time they would have had no difficulty getting home safely.

Executive Compensation In America: Optimal Contracting Or Extraction Of Rents?, Lucian A. Bebchuk, Jesse M. Fried, David I. Walker

Faculty Scholarship

This paper develops an account of the role and significance of rent extraction in executive compensation. Under the optimal contracting view of executive compensation, which has dominated academic research on the subject, pay arrangements are set by a board of directors that aims to maximize shareholder value by designing an optimal principal-agent contract. Under the alternative rent extraction view that we examine, the board does not operate at arm's length; rather, executives have power to influence their own compensation, and they use their power to extract rents. As a result, executives are paid more than is optimal for shareholders and, …

Re Canada Post Corp And Cupw (078-00-00025), Innis Christie

Innis Christie Collection

The Grievor requested six days of leave to take care of her mother following surgery. Her supervisor assured her that there would be no difficulty obtaining those days, and encouraged her to apply for them after taking the time off, in case she should need to apply for more than the expected 6 days. When she returned to work and made the application, 5 of the days she requested were denied, on the grounds that the one day she was awarded and the two days of the weekend should have given her adequate time to find alternate care for her …

The Contingent Employee Benefits Problem, Mark Berger

Faculty Works

In the contemporary American workplace, benefits are a critical a component of overall compensation. American workers look to their employers for such non-salary items as retirement programs, health insurance, sick pay, and paid vacations. However, the costs of such benefits have been rising rapidly and employers have sought ways to avoid paying them. Increasingly, employers have been using various techniques to create a pool of contingent workers who, even if they work side-by-side with the employer's traditional employees, nevertheless receive none of the benefits made available to members of the regular workforce. These contingent employee arrangements include utilizing contract workers, …

Compensating Differentials For Gender-Specific Job Injury Risks, Joni Hersch

Vanderbilt Law School Faculty Publications

Women have largely been excluded from analyses of compensating differentials for job risk since they are predominantly employed in safer, white-collar occupations. New data reveal that their injury experience is considerable. One-third of the total injury and illness cases with days away from work accrue to female workers. Adjusted for employment, women are 71 percent as likely as men to experience an injury or illness. As one would predict on theoretical grounds, these risks generate compensating differentials. Based on gender-specific injury incidence rates for both industry and occupation, I find strong evidence of compensating wage differentials for the job risk …

Re Izaak Walton Killam Hospital For Children And Nsgeu, Loc 22a, Innis Christie

Innis Christie Collection

Union grievance alleging breach of the collective agreement between the parties effective April 1, 1989 to March 31, 1992, and continuing in effect at all relevant dates, in that the employer does not pay standby pay in accordance with art. 13.01 to employees who are required to carry beepers during unpaid meal breaks. The union requested that, as of April, 1992, all such employees be compensated in accordance with art. 13.01.

Re Memorial University Of Newfoundland And Memorial University Of Newfoundland Faculty Assn, Innis Christie

Innis Christie Collection

Union grievance alleging breach of the Collective Agreement between the parties in that the Employer is in violation of Article 16 and other relevant articles in not paying Academic Staff Members at their Y-value (salary scale placement) as revised by the Salary Parity Committee. The Union requests compensation for all members of the Union who have not been paid in accordance with the Collective Agreement. At the outset of the hearings in this matter counsel for the parties agreed that this arbitration board is properly constituted and properly seized of this matter, and should remain seized after the issue of …

Title Vii Compensation Issues Affecting Bilingual Hispanic Employees, David Allen Larson

Faculty Scholarship

This article deals the workers who are bilingual and their accompanying compensation on the job. The article covers compensation, classification, Bilingual Hispanic employees required to speak both Spanish and English on the job may, in certain circumstances, be entitled to greater compensation under Title VII of the Civil Rights Act of 1964 than employees who do the same job exclusively in English. It is unlikely, however, that a court will conclude that bilingual Hispanic employees required to speak both Spanish and English are for that reason alone entitled to increased compensation. Yet bilingual Hispanic employees required to use both languages …

Re Canada Post Corp And Cupw (Hogan), Innis Christie

Innis Christie Collection

Union grievance alleging breach of the Collective Agreement between the parties for the Postal Operations Group (Non-Supervisory): Internal Mail Processing and Complementary Postal Services, which expired September 30, 1986, and remains in force pursuant to the Postal Services Continuation Act, 1987, and in particular Article 10, in that the Employer discharged the grievor without just, reasonable or sufficient cause. The Union requests that the grievor be reinstated and compensated for all lost rights, benefits and earnings and that all reports, letters and documents relating to this discharge be removed from his personal file.

Re Corporation Of The City Of Toronto And Canadian Union Of Public Employees, Local 79, Innis Christie, M Tate, Bm W. Paulin

Innis Christie Collection

Supplementary Award relating to remedies for unjust discharge. Reinstatement ordered.

Fighting City Hall With The Equality Rights Provisions Of The Canadian Charter Of Rights And Freedoms, Jonathan Baker

Articles in Law Reviews & Other Academic Journals

No abstract provided.

Re Island Telephone Co Ltd And International Brotherhood Of Electrical Workers, Local 1030, Innis Christie

Innis Christie Collection

Under the Collective Agreement, the Company and the Union agreed "to provide safe working conditions, proper and adequate tools, equipment and protective devices". The Union argued that this provision required the Company to provide safety boots. Originally the Company had examined the issue and intended to provide each employee with one pair of safety shoes a year (prior to this, the Company had contributed towards the purchase of safety shoes). Based on the experience of another Company, it was decided not to provide shoes but to initiate a new policy of making a greater contribution to the cost of new …

Norris V. Arizona Governing Committee: Titile Vii's Applicability To Arizona's Deferred Compensation Plan, Mary E. Berkheiser

Scholarly Works

Analysis of Norris v. Arizona Governing Comm., 671 F.2d 330 (9^th Cir. 1982).

Full Faith And Credit, More Or Less, To Judgments: Doubts About Thomas V. Washington Gas Light Co., Stewart E. Sterk

Articles

Workmen's compensation awards, decrees of administrative tribunals rather than courts, present the question of how far the mandate of the full faith and credit clause should reach and whether the clause should bar a claimant from pursuing supplemental compensation in a second state. Recently, in Thomas v. Washington Gas Light Co., the Supreme Court decided that full faith and credit should not prevent a claimant from obtaining supplemental compensation. Professor Sterk criticizes the Court's analysis, demonstrating the Thomas Court's neglect of the federal interests that the clause should protect. After examining the clause and its policy underpinnings, Professor Sterk …

Re United Steelworkers And Vulcan Containers (Canada) Ltd, Innis Christie, C Gareau, N E. Wrycraft

Innis Christie Collection

Employee Discharge alleging unjust discharge. Determination of quantum of damages.

AWARD:

In an award dated November 21, 1969, this board ordered the grievor to be reinstated in employment with compensation for loss of income except for wages she would have received in the first two weeks following her discharge by the company. Mr. Wrycraft dissented. The majority award stated that the grievor was subject to a duty to mitigate her losses so that any actual earnings and an amount equal to any earnings that she could have had if she had made a reasonable and prudent effort to find other …

Re United Steelworkers, Local 4820, And Haley Industries Ltd, Innis Christie, D M. Storey, D Churchhill-Smith

Innis Christie Collection

Employee grievance alleging a breach of the collective agreement dated January 9, 1968, in that the company assigned overtime work taking inventory to an employee who did not normally perform such work rather than assigning it to the grievor who did normally perform such work. The grievor seeks compensation for twelve hours work at time and one-half.

Re United Electrical Workers, Local 523, And Welland Forge Ltd, Innis Christie, S Bullock, E J. Orsini

Innis Christie Collection

Employee Grievance alleging failure to pay full pay for certain holidays.

The facts:

There was no real dispute between the parties about the facts. I should perhaps note at the outset that in its written statement of facts submitted to the board the union treats both grievances as relating to the July 1st holiday. The com-pany's statement of facts, on the other hand, treats McHarg's grievance as relating to the August 4th holiday. McHarg's grievance form itself does not indicate to which holiday it relates. He was sick for both of them and it is a reasonable inference that his …

Re United Ass'n Of Journeymen & Apprentices Of The Plumbing & Pipefitting Industry And Fraser-Brace Engineering Co Ltd, Innis Christie, F Quaife, A A. White

Innis Christie Collection

Employee Grievance seeking compensation for loss of wages due to unjust discharge.

The broad issue before us is whether the company is liable to compensate the grievor for wages lost during the whole period of six weeks for which he was unemployed. The general principle, stated at the end of our award on the merits in this matter, is that the grievor must have taken all reasonable steps to minimize his loss. The company pressed the argument that not only the grievor but the union as well must have taken all reasonable steps to minimize the grievor's loss. This board …

Re Stereotypers & Electrotypers Union Local 50 And The Ottawa Citizen, Innis Christie, S E. Dinsdale, Larry Sheffe

Innis Christie Collection

This grievance, pursuant to the Collective Agreement between the parties effective July 1, 1966 to December 31, 1968, alleges that the Company has failed to pay the proper rate of overtime for certain work done on the night of June 26-27, 1967 and requests that the employees involved be compensated.