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Full-Text Articles in Law
Rife With Latent Power: Exploring The Reach Of The Irs To Determine Tax-Exempt Status According To Public Policy Rationale In An Era Of Judicial Deference, Amy L. Moore
Law Faculty Scholarship
Using the case of Bob Jones University v. United States as a springboard, this article contends that the IRS has the legal authority to revoke the 501(c)(3) tax-exempt statuses of any institution that the IRS deems to be in violation of public policy. The first step to such an expansion might be to apply to private, religious universities that practice discrimination in areas other than race (e.g. gender and sexual orientation). This article traces the background and analysis of the Supreme Court decision in Bob Jones and how the Court left the door open for the IRS to make other …
Resolving The Great Divide In Pregnancy Discrimination, Lynn Ridgeway Zehrt
Resolving The Great Divide In Pregnancy Discrimination, Lynn Ridgeway Zehrt
Law Faculty Scholarship
The Supreme Court granted certiorari on July 1, 2014, in the Fourth Circuit case of Young v. United Parcel Service, to resolve a fundamental disagreement between the federal courts of appeals over the extent to which employers are required to provide reasonable accommodations to pregnant workers under the Pregnancy Discrimination Act of 1978. Prior to granting certiorari, the Supreme Court invited the Solicitor General to submit an amicus curiae brief providing the position of the United States. It was the opinion of the Solicitor General that the Fourth Circuit “erred in holding that petitioner failed to establish a prima facie …
Understanding Insurance Anti-Discrimination Laws, Ronen Avraham, Kyle D. Logue, Daniel Schwarcz
Understanding Insurance Anti-Discrimination Laws, Ronen Avraham, Kyle D. Logue, Daniel Schwarcz
Articles
Insurance companies are in the business of discrimination. Insurers attempt to segregate insureds into separate risk pools based on the differences in their risk profiles, first, so that different premiums can be charged to the different groups based on their differing risks and, second, to incentivize risk reduction by insureds. This is why we let insurers discriminate. There are limits, however, to the types of discrimination that are permissible for insurers. But what exactly are those limits and how are they justified? To answer these questions, this Article (a) articulates the leading fairness and efficiency arguments for and against limiting …
Towards A Universal Framework For Insurance Anti-Discrimination Laws, Ronen Avraham, Kyle D. Logue, Daniel Schwarcz
Towards A Universal Framework For Insurance Anti-Discrimination Laws, Ronen Avraham, Kyle D. Logue, Daniel Schwarcz
Articles
Discrimination in insurance is principally regulated at the state level. Surprisingly, there is a great deal of variation across coverage lines and policyholder characteristics in how and the extent to which risk classification by insurers is limited. Some statutes expressly permit insurers to consider certain characteristics, while other characteristics are forbidden or limited in various ways. What explains this variation across coverage lines and policyholder characteristics? Drawing on a unique, hand-collected data-set consisting of the laws regulating insurer risk classification in fifty-one U.S. jurisdictions, this Article argues that much of the variation in state-level regulation of risk classification can in …