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Series

Labor and Employment Law

2016

Boston College Law School

Articles 1 - 4 of 4

Full-Text Articles in Law

Trusts No More: Rethinking The Regulation Of Retirement Savings In The United States, Natalya Shnitser Aug 2016

Trusts No More: Rethinking The Regulation Of Retirement Savings In The United States, Natalya Shnitser

Boston College Law School Faculty Papers

The regulation of private and public pension plans in the United States begins with the premise that employer-sponsored plans resemble traditional donative, or gift, trusts. Accordingly, the Employee Retirement Income Security Act of 1974 (ERISA) famously “imports” major principles of donative trust law for the regulation of private employer-sponsored pension plans. Statutes regulating state and local government pension plans likewise routinely invoke the structure and standards applicable to donative trusts. Judges, in turn, adjudicate by analogy to the common law trust.

This Article identifies the flaws in the analogy and analyzes the shortcomings of a regulatory framework that, despite dramatic ...


The Tax Lives Of Uber Drivers: Evidence From Online Forums, Diane M. Ring, Shu-Yi Oei Jan 2016

The Tax Lives Of Uber Drivers: Evidence From Online Forums, Diane M. Ring, Shu-Yi Oei

Boston College Law School Faculty Papers

In this Article, we investigate the tax issues and challenges facing Uber and Lyft drivers by studying their online interactions in three internet discussion forums: Reddit.com, Uberpeople.net, and Intuit TurboTax AnswerXchange. Using descriptive statistics and content analysis, we examine (1) the substantive tax concerns facing forum participants, (2) how taxes affect their driving and profitability decisions, and (3) the degree of user sophistication, accuracy of legal advising, and other cultural features of the forums.

We find that while forum participants displayed generally accurate understandings of tax filing and income inclusion obligations, their approaches to expenses and deductions were ...


Can Sharing Be Taxed?, Diane M. Ring, Shu-Yi Oei Jan 2016

Can Sharing Be Taxed?, Diane M. Ring, Shu-Yi Oei

Boston College Law School Faculty Papers

In the past few years, we have seen the rise of a new model of production and consumption of goods and services, often referred to as the “sharing economy.” Fueled by startups such as Uber and Airbnb, sharing enables individuals to obtain rides, accommodations, and other goods and services from peers via personal computer or mobile application in exchange for payment. The rise of sharing has raised questions about how it should be regulated, including whether existing laws and regulations can and should be enforced in this new sector or whether new ones are needed.

In this Article, we explore ...


Accounting And The Aca: New Choices And Challenges For Public Sector Retiree Health Plans, Natalya Shnitser Jan 2016

Accounting And The Aca: New Choices And Challenges For Public Sector Retiree Health Plans, Natalya Shnitser

Boston College Law School Faculty Papers

Most state and local governments provide employer-sponsored healthcare benefits to their retirees. In recent years, the Affordable Care Act and accounting changes adopted by the Governmental Accounting Standards Board have introduced new choices and challenges for public employers. As state and local governments look to reduce their unfunded retiree healthcare obligations, some have created dedicated trusts to take advantage of the immediate accounting benefits and the long-term savings that prefunding offers, while others have chosen to shift retirees onto the newly available public exchanges. In light of the new regulatory requirements and the evolving case law on plan modification, this ...