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- ERISA (5)
- Retirement Plans (4)
- Pension Funds (3)
- Taxation (3)
- Employee Retirement Income Security Act of 1974 (2)
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- 29 U.S.C. §§ 1001–1461) (1)
- 88 Stat. 829 (1)
- Annuities (1)
- Civil Service (1)
- Civil Service Pensions (1)
- Contracts (1)
- Employee Benefits (1)
- Employee Retirement Income Security Act (29 U.S.C. §§ 1001–1461 (2006)) (1)
- Employee Retirement Income Security Act of 1974 (Pub. L. No. 93-406 (1)
- Employee Retirement Security Act of 1974 (1)
- Family Law (1)
- Golden Gate Restaurant Ass'n v. City of San Francisco (512 F. 3d 1112 (9th Cir. 2008)) (1)
- Health Insurance (1)
- Legislative Power (1)
- Marital Property (1)
- Pension Plans (1)
- Pension Protection Act of 2006 (1)
- Pension Reform (1)
- Pensions (1)
- Preemption (1)
- Promissory Estoppel (1)
- Property (1)
- Retirement Funds (1)
- Settlements (1)
- Tax Incentives (1)
Articles 1 - 11 of 11
Full-Text Articles in Law
Cutting Pension Rights For Public Workers: Don't Look To The Courts For Help, Ronald H. Rosenberg
Cutting Pension Rights For Public Workers: Don't Look To The Courts For Help, Ronald H. Rosenberg
Faculty Publications
Every day we rely on public employees to provide us with a broad range of services necessary to daily life. These workers include public school teachers, fire and police, emergency medical technicians, park rangers, nurses just to name a few. As public employees, these people work for local and state government and they are compensated by us for their services through the taxes we pay. In general, these are modestly paid workers who also receive pensions when they retire after many years of work. Following the financial crisis of 2008-2009, government retirement trust funds significantly lost value and their long-term …
Erisa Preemption Doctrine As Health Policy, Joshua P. Booth, Larry I. Palmer
Erisa Preemption Doctrine As Health Policy, Joshua P. Booth, Larry I. Palmer
Faculty Publications
No abstract provided.
Redressing All Erisa Fiduciary Breaches Under Section 409 (A), Eric D. Chason
Redressing All Erisa Fiduciary Breaches Under Section 409 (A), 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 …
Settlements And Waivers Affecting Pension Benefits Under Erisa, Eric D. Chason
Settlements And Waivers Affecting Pension Benefits Under Erisa, Eric D. Chason
Faculty Publications
Waivers affecting pension benefits may be entered into as part of a controversy (for example, a settlement agreement) or in isolation (for example, a disclaimer). Under current law, however, it is unclear how these waivers fit within the protections of ERISA, particularly the antialienation rule. Courts have generally honored settlement agreements so long as they are procedurally fair to participants. However, the antialienation rule looms in the background. The IRS and Treasury, in contrast, have focused on waivers outside the settlement context, prohibiting participants from making them but allowing beneficiaries to do so if the waiver satisfies gift-tax rules for …
For Richer Or Poorer, 'Til Decree Do Us Part - A Spouse's Entitlement To Division Of Pension Funds And Professional Degrees As Marital Property, Linda A. Malone
For Richer Or Poorer, 'Til Decree Do Us Part - A Spouse's Entitlement To Division Of Pension Funds And Professional Degrees As Marital Property, Linda A. Malone
Faculty Publications
No abstract provided.
Pre-Retirement Qualified Plan Pay-Outs Under Erisa, Harry V. Lamon, John W. Lee
Pre-Retirement Qualified Plan Pay-Outs Under Erisa, Harry V. Lamon, John W. Lee
Faculty Publications
No abstract provided.
Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee
Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee
Faculty Publications
No abstract provided.
Credited Service After Erisa, John W. Lee
The "Elaborate Interweaving Of Jurisdiction": Labor And Tax Administration And Enforcement Of Erisa And Beyond, John W. Lee
The "Elaborate Interweaving Of Jurisdiction": Labor And Tax Administration And Enforcement Of Erisa And Beyond, John W. Lee
Faculty Publications
No abstract provided.
Joint And Survivor Annuities Under Erisa -- The Gamble On Survival, John W. Lee
Joint And Survivor Annuities Under Erisa -- The Gamble On Survival, John W. Lee
Faculty Publications
No abstract provided.