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Articles 1 - 4 of 4
Full-Text Articles in Retirement Security Law
Taxing Housework, Nancy Staudt
Taxing Housework, Nancy Staudt
Faculty Working Papers
This article examines the tax policy rationale for excluding non-market household labor from the tax base and argues that the conventional rationals no longer withstand scrutiny. The article goes on to argue that it is possible to include non-market household labor into the tax base, while at the same time avoiding the imposition of costs upon the (mostly) women who supply the labor. Moreover, and mort important, tax policy reform along these line would increase householder laborers' access to public retirement benefits and signal the important of the work to society generally.
Marriage, Property And [In]Equality: Remedying Erisa's Disparate Impact On Spousal Wealth, Paula A. Monopoli
Marriage, Property And [In]Equality: Remedying Erisa's Disparate Impact On Spousal Wealth, Paula A. Monopoli
Faculty Scholarship
Congress is considering pension reform in the wake of the tremendous loss in market value of retirement plans during the current recession. This article suggests that this is a historic moment to remedy a previously unidentified, unintended but profound gender disparity embedded in the federal law governing retirement plans in this country. It explores the common perception that while contemporary law and policy aim to facilitate equality within marriage, including in the area of property ownership, embracing equitable distribution in reallocating property upon divorce, the Employment Retirement Income Security Act’s (ERISA) structuring of retirement asset accumulation runs counter to this …
Partial Privatization Of Social Security: Assessing Its Effect On Women, Minorities, And Lower-Income Workers, Kathryn L. Moore
Partial Privatization Of Social Security: Assessing Its Effect On Women, Minorities, And Lower-Income Workers, Kathryn L. Moore
Law Faculty Scholarly Articles
Once viewed as the “third rail” of politics, Social Security appears to be moving inexorably toward reform. In his 1998 State of the Union address, President Clinton proclaimed strengthening Social Security a high priority and called for bipartisan forums on Social Security reform to be held throughout the United States. Similarly, following the 1998 November elections, congressional leaders expressed commitment to “saving Society Security,” and House Ways and Means Chairman Bill Archer renewed his commitment to bipartisan reform of Social Security as recently as December 8, 1999 in a letter to President Clinton. Congressional hearings on reform proposals are ubiquitous, …
Sex Discrimination In Pension And Retirement Annuity Plans After Arizona Governing Committee V. Norris: Recognizing And Remedying Employer Non-Compliance, Mary L. Heen
Law Faculty Publications
This article is intended to help employees and practitioners determine whether an employer's pension or annuity plan violates Title VII, and if so, to identify the scope of relief which may be obtained. Part I discusses the Supreme Court's decision in Arizona Governing Committee v. Norris. Part II discusses the various types of pension and retirement plans, and describes how to identify sex discrimination in typical plans. Part ill briefly addresses the more difficult question of how to remedy employer non-compliance, and discusses the relief issues raised by both retirees and present employees (with reagard to benefits based on post-Norris …