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Articles 1 - 4 of 4
Full-Text Articles in Retirement Security Law
Judges “On The Take:” A Formula For Financial Security , Harry A. Halkowich
Judges “On The Take:” A Formula For Financial Security , Harry A. Halkowich
Pepperdine Law Review
No abstract provided.
In Re Marriage Of Olhausen: The Characterization Of State Disability Retirement Benefits After Dissolution, John K. Hoover
In Re Marriage Of Olhausen: The Characterization Of State Disability Retirement Benefits After Dissolution, John K. Hoover
Pepperdine Law Review
No abstract provided.
How To Accomplish A Successful Tax-Free Pension Plan Rollover, Steven T. Graham
How To Accomplish A Successful Tax-Free Pension Plan Rollover, Steven T. Graham
Pepperdine Law Review
Advising a client how to accomplish a tax-free rollover from one pension plan to another has been an area of confusion for the general practitioner. In order to end this confusion the author examines recent statutory amendments, Internal Revenue Service rulings and the Employee Retirement Income Security Act. The author then outlines, in conjunction with the recent changes in the law, potential pension plan rollover scenarios that can aid the client. After a thorough discussion of the available rollovers and the benefits and drawbacks of each, the author concludes with a chart designed to provide quick identification of the most …
Employee Stock Ownership Plans And Corporate Takeovers: Restraints On The Use Of Esops By Corporate Officers And Directors To Avert Hostile Takeovers, Margaret E. Mclean
Employee Stock Ownership Plans And Corporate Takeovers: Restraints On The Use Of Esops By Corporate Officers And Directors To Avert Hostile Takeovers, Margaret E. Mclean
Pepperdine Law Review
In 1974, Congress enacted the Employee Retirement and Income Security Act (ERISA), which was designed to promote employee benefit plans and provide safeguards for the assets of the plans. An employee stock ownership plan is a device used by corporations which holds corporate stock as the primary asset of the employee benefit plan. Recently, corporate executives have seized the opportunity to use ESOPs as a defensive tactic for averting takeovers considered to be adverse to the corporation. However, provisions of ERISA, particularly relating to fiduciary duty, exclusive benefit, and prudence, seriously impede the use of an ESOP by incumbent management …