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Full-Text Articles in Law
Employee Medical Reimbursement Plans In The Age Of Erisa, Robert D. Rosewater
Employee Medical Reimbursement Plans In The Age Of Erisa, Robert D. Rosewater
Akron Law Review
THE EMPLOYEE MEDICAL reimbursement plan presents a new dimension in the spectrum of available corporate fringe benefits. Its attractiveness lies in the relative ease by which the plan may be adopted and administered as well as the favorable federal income tax consequences to both the corporation and its participating employees. These plans undoubtedly will proliferate as other traditional fringe benefits become less attractive due to changes in tax laws,2 as medical expenses continue to increase, and as the advantages of employee medical reimbursement plans become more widely known. The scope of this article is to discuss the purposes of these …
Rush Prudential Hmo, Inc. V. Moran: 21 Or Bust! Does Erisa Preemption Give Hmos The Power To Gamble With Our Health?, Stephanie Reinhart
Rush Prudential Hmo, Inc. V. Moran: 21 Or Bust! Does Erisa Preemption Give Hmos The Power To Gamble With Our Health?, Stephanie Reinhart
Akron Tax Journal
Section II, Part A of this Note will discuss the history of ERISA law, including a look at what Congress intended to achieve in enacting such a broadly preemptive doctrine. Parts B and C will explain the complicated and highly technical provisions that make up ERISA as it pertains to health care benefits law. Finally, Part D will navigate several key cases leading up to the Rush decision and explain how each case contributed to the Court's decision. Following the background of ERISA law, Section III will discuss the facts of the Rush case, charting the journey that brought this …
"Employee Stock Ownership Plans: Uncertainties Plaguing The Duties Of The Esop Fiduciary With Respect To Voting And Defensive Esops", Gina Marie Agresta-Richardson
"Employee Stock Ownership Plans: Uncertainties Plaguing The Duties Of The Esop Fiduciary With Respect To Voting And Defensive Esops", Gina Marie Agresta-Richardson
Akron Tax Journal
This article will examine two particular dilemmas that challenge ESOP fiduciaries: voting rights and the use of defensive ESOPs. First, this article will discuss the development of ESOPs and their general mechanics. Second, it will explore the creation of ERISA, including the policy behind the statutory scheme. It will then set forth ERISA fiduciary law, noting the interplay of ERISA fiduciary standards and trust law. Third, this article will address problems confronting the ESOP fiduciary, specifically, voting and tendering shares of ESOP stock and the effect of using an ESOP as an anti-takeover device. In doing so, this article will …
Proceedings From The 1984 Tax Institute Symposium: Cash Or Deferred Arrangements Under I.R.C. Section 401(K), John H. Appel
Proceedings From The 1984 Tax Institute Symposium: Cash Or Deferred Arrangements Under I.R.C. Section 401(K), John H. Appel
Akron Tax Journal
This article examines the reasons why an employer might consider a cash or deferred profit sharing or stock bonus plan. It looks at the rules for a cash or deferred arrangement (CODA) under Section 401(k) of the Internal Revenue Code. It covers the four primary requirements under the I.R.C., and then fifth, and biggest requirement, nondiscrimination.