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Articles 1 - 4 of 4
Full-Text Articles in Retirement Security Law
The "Original Intent" Of The Federal Tax Treatment Of Private Pension Plans, James A. Wooten
The "Original Intent" Of The Federal Tax Treatment Of Private Pension Plans, James A. Wooten
Other Scholarship
No abstract provided.
Hidden In Plain View: The Pension Shield Against Creditors, Patricia E. Dilley
Hidden In Plain View: The Pension Shield Against Creditors, Patricia E. Dilley
UF Law Faculty Publications
This Article examines the virtually unquestioned protection of retirement assets from creditors, in both state and federal law, with a view to determining whether tax qualification or even retirement itself is a sufficient rationale for preserving debtor assets in the face of creditors' claims, and if so, what the limits of such protection should be. The problems of current law stem in large part from the use of tax qualified status as a convenient shortcut for determining the appropriate bankruptcy treatment of retirement accounts. The result is a wide disparity in the treatment of debtors epitomized by the cases of …
The Roth Ira Cuts Federal Revenues, With No Benefit To Taxpayers, Michael Waggoner
The Roth Ira Cuts Federal Revenues, With No Benefit To Taxpayers, Michael Waggoner
Publications
No abstract provided.
Medical Savings Accounts: Windfalls For The Healthy, Wealthy, And Wise, Regina T. Jefferson
Medical Savings Accounts: Windfalls For The Healthy, Wealthy, And Wise, Regina T. Jefferson
Scholarly Articles
This article analyzes the Medical Savings Account (MSA) program, and critiques its impact on the retirement and health care systems. The MSA program is an experimental health care program created by The Health Insurance Portability and Accountability Act of 1996. The program allows a limited number of small employers and self-employed individuals to establish MSAs during an experimental period. MSA funds may be used for medical expenses, or carried forward and accumulated tax-free as retirement savings. The underlying purpose of the MSA program is to reduce the cost of medical care by providing consumers greater incentives to be sensitive to …