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Retirement Security Law Commons

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Articles 1 - 3 of 3

Full-Text Articles in Retirement Security Law

Erisa's Preemption Of Estoppel Claims Relating To Benefit Plans, Steven L. Brown Sep 1989

Erisa's Preemption Of Estoppel Claims Relating To Benefit Plans, Steven L. Brown

Boston College Law Review

No abstract provided.


Changing The Rules Of The Game: Pension Plan Terminations And Early Retirement Benefits, Dana M. Muir Apr 1989

Changing The Rules Of The Game: Pension Plan Terminations And Early Retirement Benefits, Dana M. Muir

Michigan Law Review

This Note examines whether early retirement benefits are included among the liabilities that an employer must satisfy before that employer can receive a reversion of excess assets. Part I reviews the background of plan terminations and how they affect early retirement benefits. It also discusses the general structure of ERISA. Part II examines the controversy surrounding whether ERISA's definition of "accrued benefits" includes early retirement benefits. ERISA requires that employees receive all of their accrued benefits before the employers receive any reversions. However, the circuits have disagreed as to whether early retirement benefits are accrued benefits and, therefore, covered ...


The Wage Carrot And The Pension Stick: Retirement Benefits And Labor Force Participation, Laurence J. Kotlikoff, David A. Wise Jan 1989

The Wage Carrot And The Pension Stick: Retirement Benefits And Labor Force Participation, Laurence J. Kotlikoff, David A. Wise

Upjohn Press

Kotlikoff and Wise document the continued backloading of pension benefits and the extent of retirement incentives by examining pension accrual in over 1,500 companies with defined benefit plans. They also perform a detailed analysis on the retirement plan of a "Fortune 500" company.