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Retirement Security Law Commons

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Articles 1 - 4 of 4

Full-Text Articles in Retirement Security Law

Leverage, Linkage, And Leakage: Problems With The Private Pension System And How They Should Inform The Social Security Reform Debate, Norman P. Stein, Patricia E. Dilley Oct 2001

Leverage, Linkage, And Leakage: Problems With The Private Pension System And How They Should Inform The Social Security Reform Debate, Norman P. Stein, Patricia E. Dilley

UF Law Faculty Publications

The argument for Social Security privatization is, at bottom, simple: we need more, and better, advance funding of the public retirement system. In particular, we need to commit a portion of FICA tax to privately managed investment accounts, which will purchase investment instruments that promise higher rates of return than the government debt instruments in which the Social Security surplus is currently invested. The privatization debate has centered on the extent to which Social Security faces an impending demographic crisis during the coming decades, whether privatization is fundamentally inconsistent with the idea of social insurance, whether privatization financial projections are …


The Cash Balance Controversy Revisited: Age Discrimination And Fidelity To Statutory Text, Edward A. Zelinsky Apr 2001

The Cash Balance Controversy Revisited: Age Discrimination And Fidelity To Statutory Text, Edward A. Zelinsky

Articles

No abstract provided.


Settlements And Waivers Affecting Pension Benefits Under Erisa, Eric D. Chason Jan 2001

Settlements And Waivers Affecting Pension Benefits Under Erisa, Eric D. Chason

Faculty Publications

Waivers affecting pension benefits may be entered into as part of a controversy (for example, a settlement agreement) or in isolation (for example, a disclaimer). Under current law, however, it is unclear how these waivers fit within the protections of ERISA, particularly the antialienation rule. Courts have generally honored settlement agreements so long as they are procedurally fair to participants. However, the antialienation rule looms in the background. The IRS and Treasury, in contrast, have focused on waivers outside the settlement context, prohibiting participants from making them but allowing beneficiaries to do so if the waiver satisfies gift-tax rules for …


Does A Life Insurance Subtrust Create A Prohibited Assignment Within A Qualified Plan?, 34 J. Marshall L. Rev. 727 (2001), Stephen Brooks Jan 2001

Does A Life Insurance Subtrust Create A Prohibited Assignment Within A Qualified Plan?, 34 J. Marshall L. Rev. 727 (2001), Stephen Brooks

UIC Law Review

No abstract provided.