Retirement Security Law Commons^™

Trusts No More: Rethinking The Regulation Of Retirement Savings In The United States, Natalya Shnitser

BYU Law Review

The regulation of private and public pension plans in the United States begins with the premise that employer-sponsored plans resemble traditional donative, or gift, trusts. Accordingly, the Employee Retirement Income Security Act of 1974 (ERISA) famously “imports” major principles of donative trust law for the regulation of private employer-sponsored pension plans. Statutes regulating state and local government pension plans likewise routinely invoke the structure and standards applicable to donative trusts. Judges, in turn, adjudicate by analogy to the common law trust.

This Article identifies the flaws in the analogy and analyzes the shortcomings of a regulatory framework that, despite dramatic …

Golden Gate And The Ninth Circuit’S Threat To Erisa’S Uniformity And Jurisprudence , Landon Wade Magnusson

BYU Law Review

No abstract provided.

The Minimum Distribution Rules And Their Critical Role In Controlling The Floodgates Of Qualified Plan Wealth, Jay A. Soled, Bruce A. Wolk

BYU Law Review

No abstract provided.

Separating Business Decisions And Fiduciary Duty In Erisa Litigation?, Mary O. Jensen

Brigham Young University Journal of Public Law

No abstract provided.

Regulating Public Pension Fund Investment: The Role Of Federal Legislation, Sharon Reece, Richard Morrissey, Mary Beth Navin

Brigham Young University Journal of Public Law

No abstract provided.

Internal Revenue Code Section 414(N): Congressional Authorization To Discriminate Among Retirement Plan Participants, David A. Channer

BYU Law Review

No abstract provided.

The Federal Military Retirement System Preempts State Community Property Law At Divorce: Mccarty V. Mccarty, Samuel D. Mcvey

BYU Law Review

No abstract provided.