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Full-Text Articles in Law
Cross-Tested Defined Contribution Plans: A Response To Professor Zelinsky, Peter Orszag, Norman Stein
Cross-Tested Defined Contribution Plans: A Response To Professor Zelinsky, Peter Orszag, Norman Stein
Norman P. Stein
No abstract provided.
Leverage, Linkage, And Leakage: Problems With The Private Pension System And How They Should Inform The Social Security Reform Debate, Norman Stein
Norman P. Stein
The problems of the private sector retirement system should be considered in the debate over whether to introduce individual investment accounts into social security. The paper considers three problems of the private pension system, leverage, linkage, and leakage. By leverage the paper refers to the common understanding that the tax treatment of private pension plans is intended to leverage the qualified-plan tax benefits for business owners and managers through regulation into benefits for lower and moderate income workers. By linkage, the paper refers to the idea that it is desirable for participant benefit expectations to be linked to the actual …
Perspective - A Controversy Over Age In An Age Of Cash Balance Controversy, Norman Stein
Perspective - A Controversy Over Age In An Age Of Cash Balance Controversy, Norman Stein
Norman P. Stein
No abstract provided.