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Pension Plan Terminations And Asset Reversions: Accommodating The Interests Of Employers And Employees, Carl A. Butler
Pension Plan Terminations And Asset Reversions: Accommodating The Interests Of Employers And Employees, Carl A. Butler
University of Michigan Journal of Law Reform
This Note focuses on the problems that often arise for plan participants when an overfunded defined benefit plan is terminated and the employer recaptures excess assets. Part I explains the relative ease with which employers can terminate plans and receive excess assets under current pension law. Part II argues that pension law must be reformed because its shortcomings threaten American workers' retirement income security, it allows for sham terminations that remove assets from plans that are, in fact, ongoing, and it usually allows excess assets to go to employers rather than employees. Part III discusses two reforms proposed for plan …
Federal Regulation Of The Workplace In The Next Half Century, Theodore J. St. Antoine
Federal Regulation Of The Workplace In The Next Half Century, Theodore J. St. Antoine
Articles
Even the general circulation press, from the New York Times to the Los Angeles Times to Business Week, has taken to examining the current malaise of the labor movement and the increased emphasis upon ensuring the safety, health, and economic security of employees through direct governmental regulation rather than through collective bargaining. What accounts for this upsurge of scholarly and popular interest in labor relations and labor law? There are undoubtedly multiple causes but I should like to focus on a couple of reasons that seem preeminent to me.