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Articles 1 - 6 of 6
Full-Text Articles in Retirement Security Law
Fact Sheet: What Influences Plans To Work After Ages 62 And 65?, Maximiliane E. Szinovacz, Gerontology Institute, University Of Massachusetts Boston
Fact Sheet: What Influences Plans To Work After Ages 62 And 65?, Maximiliane E. Szinovacz, Gerontology Institute, University Of Massachusetts Boston
Gerontology Institute Publications
Timing of retirement and, implicitly, plans to work in later life have great policy relevance. They affect Social Security expenditures, employers’ pension expenditures, as well as labor force supply and demand. In light of the recent recession, it is particularly important to explore whether economic downturns and workers’ financial status influence their later-life work plans. To answer this question, we analyzed data from the nationally representative Health and Retirement Study (HRS), which included questions about expectations to work full-time after age 62 and age 65.
Hidden In Plain View: The Pension Shield Against Creditors, Patricia E. Dilley
Hidden In Plain View: The Pension Shield Against Creditors, Patricia E. Dilley
Patricia E Dilley
No abstract provided.
Hope We Die Before We Get Old: The Attack On Retirement, Patricia E. Dilley
Hope We Die Before We Get Old: The Attack On Retirement, Patricia E. Dilley
Patricia E Dilley
The American institution of retirement has sustained numerous attacks over the last twenty years, to the extent that it may cease to exist by the time most of today's workers reach their midsixties. Professor Patricia Dilley describes how all of the components of the "three-legged stool" that represents private pensions, personal savings, and Social Security, have declined so significantly in recent years that the combination may not be able to provide support for the elderly in the future, particularly those retired seniors who are in the lower and middle classes. Changes in employment policies, the markets for retirement savings investment, …
The Shifting Focus Of Federal Intervention In Retiree Health Benefits, Susan E. Cancelosi
The Shifting Focus Of Federal Intervention In Retiree Health Benefits, Susan E. Cancelosi
Nevada Law Journal
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 …