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Full-Text Articles in Law

Section 83(B) Election For Restricted Stock: A Joint Tax Perspective, Michael S. Knoll Jan 2006

Section 83(B) Election For Restricted Stock: A Joint Tax Perspective, Michael S. Knoll

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In the wake of the Financial Accounting Standard Board's decision to require firms that grant employee stock options (ESOs) to treat such options as an expense, many large and sophisticated firms are switching from ESOs to restricted stock. Restricted stock - stock granted to an employee as part of her compensation and subject to the condition that if she leaves the firm within a period of time (often 3 years) she forfeits the stock - appears to be on its way to becoming the dominant form of equity-based pay in the United States. Yet, in spite of its prominence, little …


Making Visible The Invisible: Strategies For Responding To Globalization's Impact On Immigrant Workers In The United States, Sarah Paoletti Jan 2006

Making Visible The Invisible: Strategies For Responding To Globalization's Impact On Immigrant Workers In The United States, Sarah Paoletti

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No abstract provided.


The Need For A Reduced Workweek In The United States, Vicki Schultz, Allison K. Hoffman Jan 2006

The Need For A Reduced Workweek In The United States, Vicki Schultz, Allison K. Hoffman

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This paper argues that a reduced workweek offers a way to alleviate work-family conflict without exacerbating the sex-based division of labor in paid work and unpaid family work. We distinguish our position from two other approaches: (1) one that compensates unpaid family work directly (through such policies as traditional welfare provision, or alimony), policies we argue can discourage women from labor force attachment and contribute to sex-stereotyping and sex-segregated employment; and (2) an approach that spurs employers to accommodate workers' family responsibilities (through such policies as part-time work for parents), policies workers often avoid out of a well founded fear …