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Articles 1 - 11 of 11

Full-Text Articles in Law

The "Original Intent" Of The Federal Tax Treatment Of Private Pension Plans, James A. Wooten Dec 1999

The "Original Intent" Of The Federal Tax Treatment Of Private Pension Plans, James A. Wooten

Other Scholarship

No abstract provided.


Looking For A Prince Among The Frogs: Solutions To Erisa's Preemptive Effect On Improving Health Care, Mk Gaedeke Roland Oct 1999

Looking For A Prince Among The Frogs: Solutions To Erisa's Preemptive Effect On Improving Health Care, Mk Gaedeke Roland

Buffalo Law Review

No abstract provided.


Hidden In Plain View: The Pension Shield Against Creditors, Patricia E. Dilley Apr 1999

Hidden In Plain View: The Pension Shield Against Creditors, Patricia E. Dilley

Indiana Law Journal

No abstract provided.


Insuring The Protection Of Erisa Plan Participants: Erisa Preemption And The Federal Government's Duty To Regulate Self-Insured Health Plans, Dennis K. Schaeffer Apr 1999

Insuring The Protection Of Erisa Plan Participants: Erisa Preemption And The Federal Government's Duty To Regulate Self-Insured Health Plans, Dennis K. Schaeffer

Buffalo Law Review

No abstract provided.


Hidden In Plain View: The Pension Shield Against Creditors, Patricia E. Dilley Apr 1999

Hidden In Plain View: The Pension Shield Against Creditors, Patricia E. Dilley

UF Law Faculty Publications

This Article examines the virtually unquestioned protection of retirement assets from creditors, in both state and federal law, with a view to determining whether tax qualification or even retirement itself is a sufficient rationale for preserving debtor assets in the face of creditors' claims, and if so, what the limits of such protection should be. The problems of current law stem in large part from the use of tax qualified status as a convenient shortcut for determining the appropriate bankruptcy treatment of retirement accounts. The result is a wide disparity in the treatment of debtors epitomized by the cases of …


The Roth Ira Cuts Federal Revenues, With No Benefit To Taxpayers, Michael Waggoner Jan 1999

The Roth Ira Cuts Federal Revenues, With No Benefit To Taxpayers, Michael Waggoner

Publications

No abstract provided.


Cobra Continuation Coverage And The Plain Reading Of The Statute: Geissal V. Moore Medical Corporation , Judith C. Brostron Jan 1999

Cobra Continuation Coverage And The Plain Reading Of The Statute: Geissal V. Moore Medical Corporation , Judith C. Brostron

Journal of Law and Health

This Paper will discuss the relevant statutes, case law and the Supreme Court's opinion in Geissal v. Moore Medical Corp. It concludes that the Supreme Court correctly reversed the Eighth Circuit's opinion in Geissal by applying the plain meaning of the statute and rejecting the "significant gap" theory. James Geissal was entitled to COBRA continuation coverage even though his wife had preexisting group health insurance coverage. The Fifth, Eleventh and Eigth Circuits' significant gap theory is not supported by the plain meaning of the statute or Congress' intent. The employee should have the choice to elect COBRA or decide whether …


Employee Benefits: Erisa Enhanced Benefit Claims And The Seventh Amendment: No Common Ground In The Tenth Circuit-- Adams V. Cyprus Amax Minerals Co., Amy Nixon Jan 1999

Employee Benefits: Erisa Enhanced Benefit Claims And The Seventh Amendment: No Common Ground In The Tenth Circuit-- Adams V. Cyprus Amax Minerals Co., Amy Nixon

Oklahoma Law Review

No abstract provided.


Erisa - The Awarding Of Interest As Other Appropriate Equitable Relief Under Erisa: The Third Circuit Enlarges Interest Recovery In Fotta V. Trustees Of The United Mine Workers, M. Stacey Bach Jan 1999

Erisa - The Awarding Of Interest As Other Appropriate Equitable Relief Under Erisa: The Third Circuit Enlarges Interest Recovery In Fotta V. Trustees Of The United Mine Workers, M. Stacey Bach

Villanova Law Review

No abstract provided.


Medical Savings Accounts: Windfalls For The Healthy, Wealthy, And Wise, Regina T. Jefferson Jan 1999

Medical Savings Accounts: Windfalls For The Healthy, Wealthy, And Wise, Regina T. Jefferson

Scholarly Articles

This article analyzes the Medical Savings Account (MSA) program, and critiques its impact on the retirement and health care systems. The MSA program is an experimental health care program created by The Health Insurance Portability and Accountability Act of 1996. The program allows a limited number of small employers and self-employed individuals to establish MSAs during an experimental period. MSA funds may be used for medical expenses, or carried forward and accumulated tax-free as retirement savings. The underlying purpose of the MSA program is to reduce the cost of medical care by providing consumers greater incentives to be sensitive to …


Boggs V. Boggs: Creating Real-Life Cinderellas, 33 J. Marshall L. Rev. 271 (1999), Heather J. Rose Jan 1999

Boggs V. Boggs: Creating Real-Life Cinderellas, 33 J. Marshall L. Rev. 271 (1999), Heather J. Rose

UIC Law Review

No abstract provided.