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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 …


The Wet Settlement Act And The Problem Of Delayed Disbursements, Lynda L. Butler Sep 2019

The Wet Settlement Act And The Problem Of Delayed Disbursements, Lynda L. Butler

Lynda L. Butler

No abstract provided.


Averting Government By Consent Decree: Constitutional Limits On The Enforcement Of Settlements With The Federal Government, Jeremy A. Rabkin, Neal Devins Sep 2019

Averting Government By Consent Decree: Constitutional Limits On The Enforcement Of Settlements With The Federal Government, Jeremy A. Rabkin, Neal Devins

Neal E. Devins

No abstract provided.