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Retirement Security Law Commons

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Banking and Finance Law

BYU Law Review

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Full-Text Articles in Retirement Security Law

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

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

BYU Law Review

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 Minimum Distribution Rules And Their Critical Role In Controlling The Floodgates Of Qualified Plan Wealth, Jay A. Soled, Bruce A. Wolk May 2000

The Minimum Distribution Rules And Their Critical Role In Controlling The Floodgates Of Qualified Plan Wealth, Jay A. Soled, Bruce A. Wolk

BYU Law Review

No abstract provided.