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Retirement Security Law Commons

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Articles 1 - 7 of 7

Full-Text Articles in Retirement Security Law

Pension De-Risking, Paul Secunda, Brendan Maher Feb 2015

Pension De-Risking, Paul Secunda, Brendan Maher

Paul M. Secunda

The United States is facing a retirement crisis, in significant part because defined benefit pension plans have been replaced by defined contribution retirement plans that, whatever their theoretical merit, have left significant numbers of workers unprepared for retirement. A troubling example of the continuing movement away from defined benefit plans is a new phenomenon euphemistically called “pension de-risking.”

Recent years have been marked by high-profile companies engaging in various actions designed to reduce the company’s exposure to pension funding risk (hence the term “pension de-risking”). Some de-risking strategies convert a federally-guaranteed pension into a more risky private annuity. Other ...


A Complete Property Right Amendment, John H. Ryskamp Oct 2006

A Complete Property Right Amendment, John H. Ryskamp

ExpressO

The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.


Bond Repudiation, Tax Codes, The Appropriations Process And Restitution Post-Eminent Domain Reform, John H. Ryskamp Jun 2006

Bond Repudiation, Tax Codes, The Appropriations Process And Restitution Post-Eminent Domain Reform, John H. Ryskamp

ExpressO

This brief comment suggests where the anti-eminent domain movement might be heading next.


Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor Sep 2005

Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor

ExpressO

No abstract provided.


The Limitations Of Retirement Plan Law, Peter M. Van Zante Sep 2004

The Limitations Of Retirement Plan Law, Peter M. Van Zante

ExpressO

It is widely believed that employers determine whether or not their employees receive retirement benefits and the type and amount of any benefits that are received. This belief is mistaken. While sponsorship of a retirement plan is a voluntary choice on the part of the sponsoring employer and the sponsoring employer directly controls the type of plan and the level of benefits provided, the employer's choices on these matters are controlled by its employees' preferences for different forms of compensation. An employer must spend the funds available for employee compensation so as to provide its employees with those forms ...


Erisa - Escape Clauses In Employee Benefit Plans Are Unenforceable Under Erisa, Wayne Dillahey Jan 1986

Erisa - Escape Clauses In Employee Benefit Plans Are Unenforceable Under Erisa, Wayne Dillahey

Villanova Law Review

No abstract provided.


Erisa Arbitration - Participant In Unfunded Deferred Compensation Plan Required To Submit Claim To Enforce Terms Of Plan To Arbitration, Jennifer L. Bragg Jan 1986

Erisa Arbitration - Participant In Unfunded Deferred Compensation Plan Required To Submit Claim To Enforce Terms Of Plan To Arbitration, Jennifer L. Bragg

Villanova Law Review

No abstract provided.