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Full-Text Articles in Law

The Tax Treatment Of Qualified Plans: A Classic Defense Of The Status Quo, Edward A. Zelinsky Jan 1988

The Tax Treatment Of Qualified Plans: A Classic Defense Of The Status Quo, Edward A. Zelinsky

Articles

The current tax treatment of qualified pension and profit sharing plans has been criticized by commentators as an unfair and expensive tax expenditure. In this Article, Professor Zelinsky challenges this characterization and defends the current treatment of qualified plans on the ground that it is at least as attractive as its alternatives and superior to many of them. After evaluating the current treatment and the alternatives under the criteria of measurability, administrability, liquidity, equity, and simplicity, Professor Zelinsky concludes that the present treatment of qualified plans can be viewed as an acceptable part of a normative income tax.


A Seed Germinates: Unjust Discharge Reform Heads Toward Full Flower, Theodore J. St. Antoine Jan 1988

A Seed Germinates: Unjust Discharge Reform Heads Toward Full Flower, Theodore J. St. Antoine

Articles

In this paper, I shall briefly review the nature and limitations of the theories most frequently invoked by the courts in dealing with wrongful dismissal. I shall then examine the major arguments for and against a general overhaul of the doctrine of employment at will. Lastly, I shall discuss some of the particular questions that will have to be addressed in fashioning a statutory solution.


Representing Children, Donald N. Duquette Jan 1988

Representing Children, Donald N. Duquette

Articles

The Child Protection Law, MCLA 722.630, and the Juvenile Court Rules, MCR 5.915 (B)(2), require the Juvenile Court to appoint an attorney for the child in child protection proceedings. Although the child protection law identifies some of the expectations of the child's counsel,t many questions remain. What does it mean to be a good child advocate in these cases? How does one identify the best interests of the children? What is the place of the child's wishes in identifying the goals of the advocate? Beyond the letter of the law, what ought to be the proper role of the child's …