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Retirement Security Law

Pensions

Selected Works

Articles 1 - 5 of 5

Full-Text Articles in Law

Settlements And Waivers Affecting Pension Benefits Under Erisa, Eric D. Chason Sep 2019

Settlements And Waivers Affecting Pension Benefits Under Erisa, Eric D. Chason

Eric D. Chason

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 …

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Funding Discipline For U.S. Public Pension Plans: An Empirical Analysis Of Institutional Design, Natalya Shnitser Dec 2014

Funding Discipline For U.S. Public Pension Plans: An Empirical Analysis Of Institutional Design, Natalya Shnitser

Natalya Shnitser

Using newly collected data on over 100 state-administered pension plans, this Article shows that previously overlooked differences in institutional design are associated with the striking variation in funding discipline across U.S. public pension plans. As state and local governments grapple with unfunded pension obligations, this Article presents a timely examination of public plan governance across two key dimensions: the allocation of control over funding decisions and the transparency with respect to funding liabilities. It shows empirically that greater constraints on legislative control over funding decisions—typically through the delegation of control to pension system boards—have been associated with better funding discipline. …

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Ninth Annual Seton Hall Employment & Labor Law Scholars' Forum, Natalya Shnitser Oct 2014

Ninth Annual Seton Hall Employment & Labor Law Scholars' Forum, Natalya Shnitser

Natalya Shnitser

No abstract provided.

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Hidden In Plain View: The Pension Shield Against Creditors, Patricia E. Dilley Jun 2013

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

Patricia E Dilley

No abstract provided.

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Whose Pension Is It Anyway? Erisa And The Bankruptcy Code, Bruce Grohsgal, Marvin Krasny Dec 1991

Whose Pension Is It Anyway? Erisa And The Bankruptcy Code, Bruce Grohsgal, Marvin Krasny

Bruce Grohsgal

No abstract provided.

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