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Articles 1 - 5 of 5
Full-Text Articles in Tax Law
Should Foreign Pension Funds With U.S. Investments Pay U.S. Tax?, Cynthia Blum
Should Foreign Pension Funds With U.S. Investments Pay U.S. Tax?, Cynthia Blum
William & Mary Business Law Review
U.S. and foreign pension funds are investing heavily outside of their home countries. With the aging of the world’s population, this trend will likely intensify. Most countries, including the U.S., accord a tax exemption to certain qualified pension funds organized within their own country; however, when a foreign pension fund invests in the U.S., the U.S. tax code does not recognize its tax exemption. Responding to the need to attract greater investment in U.S. infrastructure, Congress in 2015 enacted a new provision ameliorating the tax treatment of foreign pension plans investing in U.S. real estate. This Article examines whether the …
Why Pension Funding Matters, Eric D. Chason
Why Pension Funding Matters, Eric D. Chason
Faculty Publications
No abstract provided.
Outlawing Pension-Funding Shortfalls, Eric D. Chason
Outlawing Pension-Funding Shortfalls, Eric D. Chason
Faculty Publications
Before ERISA, employees faced a large risk that their employers would default or renege on pension obligations. By creating a federal guarantor of pensions (the PBGC), ERISA has greatly reduced this risk. All else being equal, low-risk pensions are worth more to employees but cost more to provide. Congress has never had a coherent policy on who should pay for these extra costs. Moreover, legal scholars have failed to create a theoretical framework for dealing with these costs, focusing instead on the supposed "moral hazard" that the PBGC guaranty creates. This Article inserts itself into the scholarly vacuum, asserting that …
Employee Plans, What To Do In 1989, Mims Maynard Powell
Employee Plans, What To Do In 1989, Mims Maynard Powell
William & Mary Annual Tax Conference
No abstract provided.
Employee Benefits Legislation- Another Round: The Tough Get Tougher, Mark S. Dray
Employee Benefits Legislation- Another Round: The Tough Get Tougher, Mark S. Dray
William & Mary Annual Tax Conference
No abstract provided.