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Articles 1 - 7 of 7

Full-Text Articles in Law

Erisa & Uncertainty, Brendan S. Maher, Peter K. Stris Dec 2010

Erisa & Uncertainty, Brendan S. Maher, Peter K. Stris

Faculty Scholarship

In the United States, retirement income and health insurance are largely provided through private promises made incident to employment. These “benefit promises” are governed by a statute called ERISA, which many healthcare and pension scholars argue is the cause of fundamental problems with our nation’s health and retirement policy. Inevitably, however, they advance narrowly tailored proposals to amend the statute. This occurs because of the widely-held view that reform should leave undisturbed the underlying core of the statute. This Article develops a theory of ERISA designed to illustrate the unavoidable need for structural reform.


Erisa Preemption Doctrine As Health Policy, Joshua P. Booth, Larry I. Palmer Oct 2010

Erisa Preemption Doctrine As Health Policy, Joshua P. Booth, Larry I. Palmer

Faculty Publications

No abstract provided.


Redressing All Erisa Fiduciary Breaches Under Section 409 (A), Eric D. Chason Oct 2010

Redressing All Erisa Fiduciary Breaches Under Section 409 (A), Eric D. Chason

Faculty Publications

No abstract provided.


States To The Rescue: Policy Options For State Government To Promote Private Sector Retirement Savings, Christian A. Weller, Amy Helburn Jun 2010

States To The Rescue: Policy Options For State Government To Promote Private Sector Retirement Savings, Christian A. Weller, Amy Helburn

Gerontology Institute Publications

We provide an overview of retirement plan proposals that could be implemented at the state level. All aim to increase participation in retirement savings, mainly by lowering the cost of doing so and possibly by offering some employer or government matches to employee contributions. The proposals vary widely on how much risk employees are exposed to. Some proposals leave most of the risks of saving for retirement – investment, market, and longevity risk – with the employee, while others try to eliminate them all. The tools of risk management range from well-diversified index funds and default investments to required offers …


Taxing Housework, Nancy Staudt Jan 2010

Taxing Housework, Nancy Staudt

Faculty Working Papers

This article examines the tax policy rationale for excluding non-market household labor from the tax base and argues that the conventional rationals no longer withstand scrutiny. The article goes on to argue that it is possible to include non-market household labor into the tax base, while at the same time avoiding the imposition of costs upon the (mostly) women who supply the labor. Moreover, and mort important, tax policy reform along these line would increase householder laborers' access to public retirement benefits and signal the important of the work to society generally.


Social Security Benefits Formula 101: A Practical Primer, Francine J. Lipman Jan 2010

Social Security Benefits Formula 101: A Practical Primer, Francine J. Lipman

Scholarly Works

No abstract provided.


Protecting Our Aging Retirees: Converting 401(K) Accounts Into Federally Guaranteed Lifetime Annuities, Lawrence A. Frolik Jan 2010

Protecting Our Aging Retirees: Converting 401(K) Accounts Into Federally Guaranteed Lifetime Annuities, Lawrence A. Frolik

Articles

America’s retirees are faced with a potential financial disaster. Economic security in retirement has long depended on Social Security, private savings and employer provided retirement plans. While much attention has been paid to the financial problems of Social Security and the lack of private saving for retirement, little attention has been paid to an alarming development in employer provided retirement plans: the likely inability of retirees during the long years of their retirement to successfully manage their retirement funds accumulated in 401(k) and similar accounts. We as a society have set up a funding system for retirement that assumes retirees …