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Retirement Security Law Commons

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Articles 1 - 12 of 12

Full-Text Articles in Retirement Security Law

Title Vii And The Collateral Source Rule: Evaluating The Not-So Equitable Remedy In Eeoc V. Consol Energy, Virginia Calistro Apr 2018

Title Vii And The Collateral Source Rule: Evaluating The Not-So Equitable Remedy In Eeoc V. Consol Energy, Virginia Calistro

Boston College Law Review

On June 12, 2017, the Fourth Circuit Court of Appeals affirmed the decision of the United States District Court for the Northern District of West Virginia to refuse an offset to a Title VII damage award by the amount of pension payments received following the plaintiff's constructive discharge. In doing so, the court adopted a new interpretation of the collateral source rule and its applicability in employment discrimination pay awards. The effect of this decision is to further compound a split of authority between multiple federal courts of appeals regarding the treatment of certain benefits in the wake of ...


Failing Cities And The Red Queen Phenomenon, Samir D. Parikh, Zhaochen He Apr 2017

Failing Cities And The Red Queen Phenomenon, Samir D. Parikh, Zhaochen He

Boston College Law Review

Cities and counties are failing. Unfunded liabilities for retirees’ healthcare benefits aggregate to more than $1 trillion. Pension systems are underfunded by as much as $4.4 trillion. Many local government capital structures ensure rising costs and declining revenues, the precursors to service-delivery insolvency. These governments are experiencing the Red Queen phenomenon. They have tried a dizzying number of remedies, but their dire situation persists unchanged. State legislatures have failed to respond. More specifically, many states have refused to implement meaningful debt restructuring mechanisms for local governments. They argue that giving cities and counties the power to potentially impair bond ...


The Social Insurance Crisis And The Problem Of Collective Saving: A Commentary On Shaviro's Reckless Disregard, David I. Walker Sep 2004

The Social Insurance Crisis And The Problem Of Collective Saving: A Commentary On Shaviro's Reckless Disregard, David I. Walker

Boston College Law Review

Long-range Social Security and Medicare spending projections vastly exceed projected program revenues. If left unchecked, the resulting fiscal imbalance (estimated at $40 to $70 trillion in present value terms) would fall primarily on future generations. To avoid generational inequity, and perhaps fiscal meltdown, Professor Daniel N. Shaviro and others propose immediate fiscal austerity. This reply Commentary argues that near-term austerity is unlikely to play a significant role in overcoming the fiscal imbalance, which can be thought of as a balloon payment due in the mid-twenty-first century. Significant near-term fiscal austerity would eliminate the public debt and replace it with a ...


A Tax Lawyer's Observations On Scary Numbers, Politics, And Irresponsibility: A Commentary On Shaviro's Reckless Disregard, Lawrence Lokken Sep 2004

A Tax Lawyer's Observations On Scary Numbers, Politics, And Irresponsibility: A Commentary On Shaviro's Reckless Disregard, Lawrence Lokken

Boston College Law Review

The fiscal gap is filled by the issuance of government debt, au increasing portion of which is held by foreigners. Although foreigners still seem willing to absorb large amounts of U.S. debt, international organizations express concern over U.S. budgetary deficits. A significant source of the fiscal gap is the Social Security system. Two changes that might resolve Social Security funding issues include raising the minimum age to receive full retirement benefits to seventy years old and raising the taxable wage base. Politically, however, adopting either of these changes soon seems impossible. In addition, current Medicare costs will exceed ...


High Hopes: Why Courts Should Fulfill Expectations Of Lifetime Retiree Health Benefits In Ambiguous Collective Bargaining Agreements, Douglas Sondgeroth Sep 2001

High Hopes: Why Courts Should Fulfill Expectations Of Lifetime Retiree Health Benefits In Ambiguous Collective Bargaining Agreements, Douglas Sondgeroth

Boston College Law Review

Since World War II, employer-provided medical benefits for retirees have been a common feature of collective bargaining agreements. Due to dramatic increases in the cost of these benefits over the last decade, many employers have unilaterally modified or terminated these benefits, leaving retirees without their expected health insurance, This Note argues that until Congress acts to resolve this situation, federal courts must act to protect retirees' benefits. The Note concludes that because the retirees' expectations of continued benefits are reasonable in light of the union workplace and such an approach is consistent with federal labor policy, courts should apply a ...


Taking Public Rights Private: The Rhetoric And Reality Of Social Security Privatization, Patricia E. Dilley Sep 2000

Taking Public Rights Private: The Rhetoric And Reality Of Social Security Privatization, Patricia E. Dilley

Boston College Law Review

This Article explores the foundations of the Social Security privatization debate. What is frequently portrayed as a numbers problem to which a "correct" answer can be found is in fact an ideological and political argument about wealth building versus direct income support and about the reality and security of public entitlement as opposed to private property rights. Efforts to use the idea of private property as the basis of rights in the context of the Social Security system and other non-retirement .social welfare programs have proven problematic. This Article suggests that Social Security, far from being a quaint, retrograde souvenir ...


Erisa's Preemption Of Estoppel Claims Relating To Benefit Plans, Steven L. Brown Sep 1989

Erisa's Preemption Of Estoppel Claims Relating To Benefit Plans, Steven L. Brown

Boston College Law Review

No abstract provided.


Erisa: Enforcing Oral Promises To Pay Employee Benefits, Loretta Rhodes Richard Jul 1987

Erisa: Enforcing Oral Promises To Pay Employee Benefits, Loretta Rhodes Richard

Boston College Law Review

No abstract provided.


Indemnification Of Fiduciary And Employee Litigations Costs Under Erisa, John R. Cornell, James J. Little Dec 1983

Indemnification Of Fiduciary And Employee Litigations Costs Under Erisa, John R. Cornell, James J. Little

Boston College Law Review

No abstract provided.


Lump Sum Distributions Under The Tax Reform Act Of 1976, Judith Lidsky Mar 1978

Lump Sum Distributions Under The Tax Reform Act Of 1976, Judith Lidsky

Boston College Law Review

No abstract provided.


Retirement Security And Tax Equity: An Evaluation Of Erisa, David I. Halperin Jun 1976

Retirement Security And Tax Equity: An Evaluation Of Erisa, David I. Halperin

Boston College Law Review

No abstract provided.


Investment Regulation And Conflicts Of Interest In Employer-Managed Pension Plans, Seth Earl Herbert Jan 1976

Investment Regulation And Conflicts Of Interest In Employer-Managed Pension Plans, Seth Earl Herbert

Boston College Law Review

No abstract provided.