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Retirement Security Law Commons

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Full-Text Articles in Retirement Security Law

Breaking The Glass Slipper: Reflections On The Self-Employment Tax, Patricia E. Dilley Oct 2000

Breaking The Glass Slipper: Reflections On The Self-Employment Tax, Patricia E. Dilley

UF Law Faculty Publications

Lawmakers and their staffs, in drafting tax legislation, often resemble Prince Charming looking for Cinderella with that glass slipper in hand -- rather than start from scratch and draft a completely new tax provision. It is frequently easier, faster, and more reassuring to taxpayers and tax practitioners to use an existing statute or approach and simply amend it slightly to make it fit the need of the new provision. However, problems can arise from this approach.

In the original Grimm Brothers' version of the Cinderella story, for example, the wicked stepsisters were each so anxious to be the chosen one …


Cash Balance Plans: They Work For Employers But Do They Work For Employees?, 34 J. Marshall L. Rev. 345 (2000), Deana Saxinger Jan 2000

Cash Balance Plans: They Work For Employers But Do They Work For Employees?, 34 J. Marshall L. Rev. 345 (2000), Deana Saxinger

UIC Law Review

No abstract provided.


Piercing The Corporate Veil To Recover Pension Payments: It's Time To Address The Issue, 33 J. Marshall L. Rev. 497 (2000), Nella Disanto Jan 2000

Piercing The Corporate Veil To Recover Pension Payments: It's Time To Address The Issue, 33 J. Marshall L. Rev. 497 (2000), Nella Disanto

UIC Law Review

No abstract provided.