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Articles 331 - 360 of 414
Full-Text Articles in Insurance Law
So Much For The Commerce Clause Challenge To Individual Mandate Being "Frivolous", Randy E. Barnett
So Much For The Commerce Clause Challenge To Individual Mandate Being "Frivolous", Randy E. Barnett
Georgetown Law Faculty Publications and Other Works
Remember when the Commerce Clause challenge to the individual insurance mandate was dismissed by all serious and knowledgeable constitutional law professors and Nancy Pelosi as "frivolous"? Well, as Jonathan notes, the administration is now apparently telling the New York Times that the individual insurance "requirement" and "penalty" is really an exercise of the Tax Power of Congress.
Hedging The Irs -- A Policy Justification For Excluding Liability And Insurance Proceeds, Jeffrey H. Kahn
Hedging The Irs -- A Policy Justification For Excluding Liability And Insurance Proceeds, Jeffrey H. Kahn
Scholarly Publications
Uncertainty about tax results is an ever-present obstacle to business transactions despite the extensive number of Internal Revenue Code sections and Treasury Regulations. Some insurance companies now provide an insurance product to protect taxpayers against adverse tax consequences from proposed transactions. Ironically, this new insurance product, labeled “tax insurance,” poses uncertain tax consequences itself This Article argues that if the adverse tax consequences arise (that is, the taxpayer has additional tax liability) and the insurance company is contractually required to cover that liability, the tax insurance proceeds are not includable in the insured’s gross income. As part of the reasoning …
The New Retiree Health Vebas, Kathryn L. Moore
The New Retiree Health Vebas, Kathryn L. Moore
Law Faculty Scholarly Articles
Granted tax exempt status since 1928, Voluntary Employees' Beneficiary Associations (VEBAs) have received considerable attention since the fall of 2007 when General Motors, Ford, and Chrysler reached separate landmark agreements with the United Auto Workers union pursuant to which the companies agreed to contribute billions of dollars to VEBAs in exchange for transferring their retiree health care liabilities to the VEBAs. Specifically, General Motors agreed to contribute $31.9 billion while Ford agreed to contribute $13.6 billion, and Chrysler agreed to contribute $11 billion. Sometimes referred to as "defeasance" VEBAs, these "new," "stand-alone" retiree health VEBAs, differ significantly from traditional VEBAs …
Baby Ka-Boom! Coming Developments In Erisa Litigation Due To Social, Demographic, And Financial Pressures From The Baby Boom Generation, 41 J. Marshall L. Rev. 1037 (2008), Craig C. Martin, Matthew J. Renaud, Douglas A. Sondgeroth
Baby Ka-Boom! Coming Developments In Erisa Litigation Due To Social, Demographic, And Financial Pressures From The Baby Boom Generation, 41 J. Marshall L. Rev. 1037 (2008), Craig C. Martin, Matthew J. Renaud, Douglas A. Sondgeroth
UIC Law Review
No abstract provided.
The Future Of Social Security: Principles To Guide Reform, 41 J. Marshall L. Rev. 1061 (2008), Kathryn L. Moore
The Future Of Social Security: Principles To Guide Reform, 41 J. Marshall L. Rev. 1061 (2008), Kathryn L. Moore
UIC Law Review
No abstract provided.
Retirement In A Defined Contribution Era: Making The Money Last, 41 J. Marshall L. Rev. 1091 (2008), David Pratt
Retirement In A Defined Contribution Era: Making The Money Last, 41 J. Marshall L. Rev. 1091 (2008), David Pratt
UIC Law Review
No abstract provided.
European And American Issues In Employee Benefits Law Compared, 41 J. Marshall L. Rev. 1189 (2008), Yves Stevens
European And American Issues In Employee Benefits Law Compared, 41 J. Marshall L. Rev. 1189 (2008), Yves Stevens
UIC Law Review
No abstract provided.
The Vesting, Modification, And Financing Of Public Retiree Health Benefits In Light Of New Accounting Rules, 41 J. Marshall L. Rev. 1147 (2008), John Sanchez
UIC Law Review
No abstract provided.
The Pension Protection Act Of 2006: An Overview Of Sweeping Changes In The Law Governing Retirement Plans, 40 J. Marshall L. Rev. 843 (2007), Craig C. Martin, Joshua Rafsky
The Pension Protection Act Of 2006: An Overview Of Sweeping Changes In The Law Governing Retirement Plans, 40 J. Marshall L. Rev. 843 (2007), Craig C. Martin, Joshua Rafsky
UIC Law Review
No abstract provided.
The Past, Present And Future Of Health Care Reform: Can It Happen?, 40 J. Marshall L. Rev. 767 (2007), David Pratt
The Past, Present And Future Of Health Care Reform: Can It Happen?, 40 J. Marshall L. Rev. 767 (2007), David Pratt
UIC Law Review
No abstract provided.
Much Ado About The Meaning Of "Benefit Accrual": The Issue Of Age Discrimination In Hybrid Cash Balance Plan Qualification Is Dying But Not Yet Dead, 40 J. Marshall L. Rev. 867 (2007), Barry Kozak, Joshua Waldbeser
Much Ado About The Meaning Of "Benefit Accrual": The Issue Of Age Discrimination In Hybrid Cash Balance Plan Qualification Is Dying But Not Yet Dead, 40 J. Marshall L. Rev. 867 (2007), Barry Kozak, Joshua Waldbeser
UIC Law Review
No abstract provided.
A Complete Property Right Amendment, John H. Ryskamp
A Complete Property Right Amendment, John H. Ryskamp
ExpressO
The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.
Standards Of Practice For Pension Practitioners, 39 J. Marshall L. Rev. 667 (2006), David Pratt
Standards Of Practice For Pension Practitioners, 39 J. Marshall L. Rev. 667 (2006), David Pratt
UIC Law Review
No abstract provided.
Inherent Attorney Conflicts Of Interest Under Erisa: Using The Model Rules Of Professional Conduct To Discourage Joint Representation Of Dual Role Fiduciaries, 39 J. Marshall L. Rev. 721 (2006), Paul M. Secunda
UIC Law Review
No abstract provided.
The Great Vanishing Benefit, Employer Provided Retiree Medical Benefits: The Problem And Possible Solutions, 39 J. Marshall L. Rev. 785 (2006), Larry Grudzien
The Great Vanishing Benefit, Employer Provided Retiree Medical Benefits: The Problem And Possible Solutions, 39 J. Marshall L. Rev. 785 (2006), Larry Grudzien
UIC Law Review
No abstract provided.
Can Systems Analysis Help Us To Understand C.O.B.R.A.?: A Challenge To Employment-Based Health Insurance, 39 J. Marshall L. Rev. 753 (2006), Alison Mcmorran Sulentic
Can Systems Analysis Help Us To Understand C.O.B.R.A.?: A Challenge To Employment-Based Health Insurance, 39 J. Marshall L. Rev. 753 (2006), Alison Mcmorran Sulentic
UIC Law Review
No abstract provided.
Resolving The Judicial Paradox Of "Equitable" Relief Under Erisa Section 502(A)(3), 39 J. Marshall L. Rev. 827 (2006), Colleen E. Medill
Resolving The Judicial Paradox Of "Equitable" Relief Under Erisa Section 502(A)(3), 39 J. Marshall L. Rev. 827 (2006), Colleen E. Medill
UIC Law Review
No abstract provided.
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
Beating The 'Wrap': The Agency Effort To Control Wraparound Insurance Tax Shelters, Charlene Luke
Beating The 'Wrap': The Agency Effort To Control Wraparound Insurance Tax Shelters, Charlene Luke
UF Law Faculty Publications
The first wraparound insurance tax shelter was marketed in the mid-1960s as a means for contract owners to exploit the inconsistency arising from the difference in the tax treatment of investment returns earned inside variable insurance contracts and the economically similar returns available outside such contracts. Federal income tax is deferred (and in some cases eliminated) on the income accruing inside variable insurance products - called inside buildup. In the most recent iteration of the wraparound insurance gambit, insurance companies wrapped private-placement, hedge-fund interests inside variable insurance products in order to allow contract owners to defer tax on the ordinary …
Section 409a-Treasury "Newspeak" Lost In The "Briar Patch", 38 J. Marshall L. Rev. 743 (2005), Richard Ehrhart
Section 409a-Treasury "Newspeak" Lost In The "Briar Patch", 38 J. Marshall L. Rev. 743 (2005), Richard Ehrhart
UIC Law Review
No abstract provided.
Follow The Money: Erisa Plan Investments In Mutual Funds And Insurance, 38 J. Marshall L. Rev. 867 (2005), Nell Hennessy
Follow The Money: Erisa Plan Investments In Mutual Funds And Insurance, 38 J. Marshall L. Rev. 867 (2005), Nell Hennessy
UIC Law Review
No abstract provided.
When Are Releases Of Claims For Erisa Plan Benefits Effective?, 38 J. Marshall L. Rev. 773 (2005), Albert Feuer
When Are Releases Of Claims For Erisa Plan Benefits Effective?, 38 J. Marshall L. Rev. 773 (2005), Albert Feuer
UIC Law Review
No abstract provided.
Erisa Stock Drop Cases: An Evolving Standard, 38 J. Marshall L. Rev. 889 (2005), Craig C. Martin, Elizabeth L. Fine
Erisa Stock Drop Cases: An Evolving Standard, 38 J. Marshall L. Rev. 889 (2005), Craig C. Martin, Elizabeth L. Fine
UIC Law Review
No abstract provided.
Tax Law Uncertainty And The Role Of Tax Insurance, Kyle D. Logue
Tax Law Uncertainty And The Role Of Tax Insurance, Kyle D. Logue
Articles
In the broadest sense, this is an article about legal or regulatory uncertainty and the role that private and public insurance can play in managing it. More narrowly, the article is about tax law enforcement and the familiar if ill-defined distinctions between tax evasion, tax avoidance, and abusive tax avoidance. Most specifically, the article is about a new type of tax risk insurance policy, sometimes called tax indemnity insurance or transactional tax risk insurance that provides coverage against the risk that the Internal Revenue Service (Service) will disallow a taxpayer-insured's tax treatment of a particular transaction. The question is whether …
Lost Pension Money: Who Is Responsible? Who Benefits?, 37 J. Marshall L. Rev. 695 (2004), Ellen A. Bruce J.D., John Turner Ph.D.
Lost Pension Money: Who Is Responsible? Who Benefits?, 37 J. Marshall L. Rev. 695 (2004), Ellen A. Bruce J.D., John Turner Ph.D.
UIC Law Review
No abstract provided.
The Cash Balance Plan: An Integral Component Of The Defined Benefit Plan Renaissance, 37 J. Marshall L. Rev. 753 (2004), Barry Kozak
UIC Law Review
No abstract provided.
Keeping Employees' Trust: The Rocky Road Ahead For Pension Plan Trustees, 37 J. Marshall L. Rev. 903 (2004), Nikolay A. Ouzounov
Keeping Employees' Trust: The Rocky Road Ahead For Pension Plan Trustees, 37 J. Marshall L. Rev. 903 (2004), Nikolay A. Ouzounov
UIC Law Review
No abstract provided.
Redistributing Optimally: Of Tax Rules, Legal Rules, And Insurance, Kyle D. Logue, Ronen Avraham
Redistributing Optimally: Of Tax Rules, Legal Rules, And Insurance, Kyle D. Logue, Ronen Avraham
Articles
From the beginning of the law and economics movement, normative legal economists have focused almost exclusively on evaluating the efficiency of alternative legal rules. The distributional consequences of legal rules, therefore, have largely been ignored. It is tempting to conclude that legal economists are hostile or indifferent to concerns of distributional fairness. In fact, however, the discipline of economics has a great deal to say about distributional policy. The normative branch of economics, known as welfare economics, has always been deeply concerned with distributional issues. It is not that welfare economists purport to know a priori the "right" or "optimal" …
United States V. Cleveland Indians: Fica And Futa Taxes V. The Social Security Act - Why Have Different Definitions For Identical Language?, Jeffrey C. Honaker
United States V. Cleveland Indians: Fica And Futa Taxes V. The Social Security Act - Why Have Different Definitions For Identical Language?, Jeffrey C. Honaker
Akron Tax Journal
This Note examines the issue of whether FICA and FUTA taxes are assessed at the time wages should have been paid, or at the time the wages are actually paid. Part II examines the background of this issue by parsing the applicable case law. Part III contains a statement of the facts, the procedural history, and the United States Supreme Court's decision in Cleveland Indians. Part IV analyzes the Cleveland Indians decision.
Phased Retirement Programs For The Twenty-First Century Workplace, 35 J. Marshall L. Rev. 633 (2002), Pamela Perun
Phased Retirement Programs For The Twenty-First Century Workplace, 35 J. Marshall L. Rev. 633 (2002), Pamela Perun
UIC Law Review
No abstract provided.