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Tenure Buyouts: Employment Death Taxes And The Curious Obesity Of "Wages", Bobby Dexter
Tenure Buyouts: Employment Death Taxes And The Curious Obesity Of "Wages", Bobby Dexter
Bobby L. Dexter
Prior to January of 1994, institutions of higher education could appeal to an exemption in the Age Discrimination in Employment Act of 1967 to force the retirement of tenured faculty members who had attained the age of seventy. With the expiration of that exemption, tenured faculty members may now retire well after that age, and for various personal and professional reasons, the postponement phenomenon is widespread. Despite the considerable appeal of a tenure buyout system, there is a real question as to whether buyout payments are subject to payroll taxes as “wages” with respect to “employment;” U.S. Courts of Appeals …
Serfs At The Mercy Of A Hungry Beast: Aggressive Regressivity, Private Equity, And The Quandary Of The St. Luke Imperative, Bobby L. Dexter
Serfs At The Mercy Of A Hungry Beast: Aggressive Regressivity, Private Equity, And The Quandary Of The St. Luke Imperative, Bobby L. Dexter
Bobby L. Dexter
Currently, there exists a split in the U.S. Courts of Appeals with respect to whether certain amounts paid to university professors relinquishing tenure and retiring early constitute "wages" with respect to "employment." This Article addresses that split before exploring, more broadly, the troubled concepts of "wages" and "employment." Though some courts have struggled to draw discernable lines of demarcation to separate "wages" from "income" and the income tax conception of "wages" from the payroll tax conception, other courts, apparently yielding to expansive conceptual pressures and the visceral tug of the existence of the employer/employee relationship, have pursued regressive taxes from …