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Retirement Security Law Commons

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Full-Text Articles in Retirement Security Law

Tax Advantages Of Retirement Plans, Sheldon M. Young, Martin Silverman Jan 1958

Tax Advantages Of Retirement Plans, Sheldon M. Young, Martin Silverman

Cleveland State Law Review

A great many factors have been responsible for the phenomenal growth of retirement plans in the United States since 1930 - not the least of them being the impetus given to the establishment of pension plans as a result of labor negotiations initiated by unions after the Inland Steel decision of1949, wherein the National Labor Relations Board ruled that pensions were a proper subject of collective bargaining. Most authorities, however, recognize that high corporate and personal income tax rates, and broad beneficial tax privileges accorded to recipients of benefits under such programs are largely responsible for the adoption of these programs.


Fundamentos Del Derecho Procesal Civil, Edward Ivan Cueva Dec 1957

Fundamentos Del Derecho Procesal Civil, Edward Ivan Cueva

Edward Ivan Cueva

No abstract provided.