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Full-Text Articles in Retirement Security Law
Changing The Rules Of The Game: Pension Plan Terminations And Early Retirement Benefits, Dana M. Muir
Changing The Rules Of The Game: Pension Plan Terminations And Early Retirement Benefits, Dana M. Muir
Michigan Law Review
This Note examines whether early retirement benefits are included among the liabilities that an employer must satisfy before that employer can receive a reversion of excess assets. Part I reviews the background of plan terminations and how they affect early retirement benefits. It also discusses the general structure of ERISA. Part II examines the controversy surrounding whether ERISA's definition of "accrued benefits" includes early retirement benefits. ERISA requires that employees receive all of their accrued benefits before the employers receive any reversions. However, the circuits have disagreed as to whether early retirement benefits are accrued benefits and, therefore, covered by …
Legislation - Old Age Pensions
Legislation - Old Age Pensions
Michigan Law Review
Out of our changing social theories has grown modern social legislation. The tendency is nowhere better illustrated than in the development of legislation for the care of aged persons. During the last decade great strides have been made in enacting such legislation, and the present year has seen increased activity, leading to the passage of old age pension laws in five states and to numerous other legislative accomplishments.