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Full-Text Articles in Law
Web Resources For Tax Professionals: 2001, Dennis Schmidt, Will Yancey
Web Resources For Tax Professionals: 2001, Dennis Schmidt, Will Yancey
William & Mary Annual Tax Conference
No abstract provided.
Employee Benefits For The Closely Held Business, Lisa C. Germano
Employee Benefits For The Closely Held Business, Lisa C. Germano
William & Mary Annual Tax Conference
No abstract provided.
Representing The Failing Company Where The Irs Is "Knocking On The Door", Craig D. Bell, T. Keith Fogg, George C. Gretes, Nina E. Olson
Representing The Failing Company Where The Irs Is "Knocking On The Door", Craig D. Bell, T. Keith Fogg, George C. Gretes, Nina E. Olson
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For Real Estate Developers, Charles H. Egerton
Tax Planning For Real Estate Developers, Charles H. Egerton
William & Mary Annual Tax Conference
No abstract provided.
The Like Kind Exchange: A Current Review, Stefan F. Tucker
The Like Kind Exchange: A Current Review, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning For Real Estate Ownership, Stefan F. Tucker
Tax Planning For Real Estate Ownership, Stefan F. Tucker
William & Mary Annual Tax Conference
No abstract provided.
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 …