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Articles 1 - 5 of 5
Full-Text Articles in Retirement Security Law
Disposing Of A Pre-Existing H.R. 10 Plan In Connection With A Post-Erisa Business Incorporation, J. Clifton Fleming Jr.
Disposing Of A Pre-Existing H.R. 10 Plan In Connection With A Post-Erisa Business Incorporation, J. Clifton Fleming Jr.
Faculty Scholarship
No abstract provided.
Who's Afraid Of Erisa Wolf?: § 405(D) And Other Houses Of Straw For Trustees Under The Employee Retirement Income Security Act Of 1974
Washington and Lee Law Review
No abstract provided.
Federal Regulation Of Retirement Plans: The Quest For Parity, William J. Chadwick, David S. Foster
Federal Regulation Of Retirement Plans: The Quest For Parity, William J. Chadwick, David S. Foster
Vanderbilt Law Review
An analysis of the regulatory scheme behind the varied treatment of retirement plans reveals that many of the distinctions made are not justifiable. For example, an incorporated, one-man law firm with net income of $125,000 can make a deductible contribution to a money-purchase pension plan of $25,000. If the lawyer conducted his practice as a sole proprietorship, however, his annual deductible contribution would be limited to $7,500. The form in which the lawyer conducts his business determines the tax burden that he must assume in providing for his retirement. Thus, retirement parity remains unachieved, even after a comprehenisve revision of …
Presidential Pensions And Impeachment: A Proposal For Reform, Patrick E. Mears
Presidential Pensions And Impeachment: A Proposal For Reform, Patrick E. Mears
University of Michigan Journal of Law Reform
The Former Presidents Act grants annual monetary and clerical allowances and free office space to "former Presidents." Under the Act a President is ineligible to receive any retirement benefits if he or she is removed from office by impeachment and conviction in the Congress of the United States. However, a President facing imminent impeachment can retain the benefits by resigning before the impeachment process culminates in his removal from office. Constitutional considerations indicate that the benefits conferred by the Act could not be revoked or reduced by special congressional legislation upon resignation; such action could be challenged as a bill …
Tax Aspects Of The Pension Reform Act Of 1974, Jeanne Cullinan Ray
Tax Aspects Of The Pension Reform Act Of 1974, Jeanne Cullinan Ray
Fordham Urban Law Journal
The Employee Retirement Income Security Act of 1974 (commonly known as the Pension Reform Act and sometimes cited as ERISA) introduced a massive set of new rules for the private pension plan system. Many sections of the Pension Reform Act- such as those dealing with participation, vesting, funding, joint and survivor annuity payments, and the prohibitions against self-dealing- are treated in both the labor law and tax law provisions of the Act. This article concentrates on highlighting those sections of the Act which are treated exclusively in the tax law provisions- namely, those dealing with HR-10 and Subchapter S restrictions, …