Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- Seattle University School of Law (184)
- UIC School of Law (38)
- DePaul University (23)
- William & Mary Law School (6)
- University of Michigan Law School (5)
-
- BLR (4)
- University of Colorado Law School (3)
- University of Florida Levin College of Law (2)
- University of Kentucky (2)
- Boston University School of Law (1)
- Chicago-Kent College of Law (1)
- Florida International University College of Law (1)
- Georgia State University College of Law (1)
- Lewis & Clark Law School (1)
- Northwestern Pritzker School of Law (1)
- Osgoode Hall Law School of York University (1)
- Pepperdine University (1)
- Saint Louis University School of Law (1)
- The Catholic University of America, Columbus School of Law (1)
- University at Buffalo School of Law (1)
- University of Cincinnati College of Law (1)
- University of Dar es Salaam (1)
- University of Georgia School of Law (1)
- University of Massachusetts Boston (1)
- Washington and Lee University School of Law (1)
- Yeshiva University, Cardozo School of Law (1)
- Keyword
-
- Law (12)
- ERISA (9)
- Taxation (8)
- SFFA (7)
- Affirmative Action (6)
-
- ESG (6)
- Diversity (5)
- Legislation (5)
- Politics (5)
- Regulation (5)
- Retirement (5)
- Securities and exchange commission (5)
- Addiction (4)
- Artificial intelligence (4)
- Constitution (4)
- Corporations (4)
- Economics (4)
- FICA (4)
- Law and Society (4)
- Public Law and Legal Theory (4)
- Public health (4)
- Reform (4)
- Retirement Plans (4)
- Retirement Security (4)
- SEC (4)
- Securities Law (4)
- Social Security (4)
- Social Welfare (4)
- Technology (4)
- Women (4)
- Publication Year
- Publication
-
- Seattle University Law Review (184)
- UIC Law Review (38)
- DePaul Business & Commercial Law Journal (23)
- Faculty Publications (6)
- Michigan Law Review (3)
-
- Publications (3)
- All Faculty Scholarship (2)
- ExpressO (2)
- Law Faculty Scholarly Articles (2)
- Rutgers Law School (Newark) Faculty Papers (2)
- UF Law Faculty Publications (2)
- Articles (1)
- Faculty Articles and Other Publications (1)
- Faculty Scholarship (1)
- Faculty Working Papers (1)
- Georgia State University Law Review (1)
- Journal of Humanities and Social Sciences (1)
- Latin American & Caribbean Law Review (1)
- Oregon Law Institute, 1995 (1)
- Osgoode Hall Law Journal (1)
- Other Scholarship (1)
- Pension Action Center Publications (1)
- Pepperdine Law Review (1)
- Scholarly Articles (1)
- Scholarly Works (1)
- University of Michigan Journal of Law Reform (1)
- University of Michigan Journal of Law Reform Caveat (1)
- Washington and Lee Law Review (1)
- Publication Type
Articles 241 - 270 of 284
Full-Text Articles in Retirement Security Law
Erisa Reform In A Post-Enron World, 39 J. Marshall L. Rev. 563 (2006), Justin Cummins, Meg Luger Nikolai
Erisa Reform In A Post-Enron World, 39 J. Marshall L. Rev. 563 (2006), Justin Cummins, Meg Luger Nikolai
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.
Two Tweaks For The Taxation Of Social Security Benefits, Alan L. Feld
Two Tweaks For The Taxation Of Social Security Benefits, Alan L. Feld
Faculty Scholarship
The ongoing public discussion of possible changes in the Social Security retirement system has largely ignored a small but significant aspect: The relationship between the retirement benefits paid and the federal income tax. Internal Revenue Code section 86 includes Social Security retirement benefits in the federal income tax base on a three-tier system. Individuals may exclude benefits from gross income, include them at 50 percent, or include them at 85 percent. Proposed legislation would repeal the top tier. Modification of section 86, to better accord with the proper measurement of income subject to tax, perhaps embodied in a larger "fix" …
Social Security, Generational Justice, And Long-Term Deficits, Neil H. Buchanan
Social Security, Generational Justice, And Long-Term Deficits, Neil H. Buchanan
Rutgers Law School (Newark) Faculty Papers
This paper assesses current methods for evaluating the long-term viability and desirability of government activities, especially Social Security and other big-ticket budget items. I reach four conclusions: (1) There are several simple ways to improve the current debate about fiscal policy by adjusting our crude deficit measures, improvements which ought not to be controversial, (2) Separately measuring Social Security’s long-term balance is inappropriate and misleading, (3) The methods available to measure very long-term government financing (Fiscal Gaps and their cousins, Generational Accounts) are of very limited value in setting public policy today, principally because there is no reliable baseline of …
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.
"Who's The Boss?": An Analytical And Practical Approach To Determine The "Employer" In A Defined Contribution Qualified Retirement Plan, 38 J. Marshall L. Rev. 1011 (2005), Megan Mccoy
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.
What Is Fiscal Responsibility? Long-Term Deficits, Generational Accounting, And Capital Budgeting, Neil H. Buchanan
What Is Fiscal Responsibility? Long-Term Deficits, Generational Accounting, And Capital Budgeting, Neil H. Buchanan
Rutgers Law School (Newark) Faculty Papers
This article assesses three basic approaches to assessing the future effects of the government’s fiscal policies: traditional measures of the deficit, measures associated with Generational Accounting, and measures derived from applying Capital Budgeting to the federal accounts. I conclude that Capital Budgeting is the best of the three approaches and that Generational Accounting is the least helpful. Acknowledging that there might be some value in learning what we can from a variety of approaches to analyzing fiscal policy, I nevertheless conclude that Generational Accounting is actually a misleading or--at best--empty measure of future fiscal developments. The best approach to providing …
The Paradox Of The Misuse Of Administrative Law In Erisa Benefit Claims, 37 J. Marshall L. Rev. 727 (2004), Mark D. Debofsky
The Paradox Of The Misuse Of Administrative Law In Erisa Benefit Claims, 37 J. Marshall L. Rev. 727 (2004), Mark D. Debofsky
UIC Law Review
No abstract provided.
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.
Practical Planning Ideas For Distibutions From Iras And Qualified Plans, 37 J. Marshall L. Rev. 807 (2004), Steven R. Lifson
Practical Planning Ideas For Distibutions From Iras And Qualified Plans, 37 J. Marshall L. Rev. 807 (2004), Steven R. Lifson
UIC Law Review
No abstract provided.
Counting The Cash: Disclosure And Cash Balance Plans, 37 J. Marshall L. Rev. 849 (2004), Dana M. Muir
Counting The Cash: Disclosure And Cash Balance Plans, 37 J. Marshall L. Rev. 849 (2004), Dana M. Muir
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.
Retirement Security Through Asset Protection: The Evolution Of Wealth, Privilege, And Policy, John K. Eason
Retirement Security Through Asset Protection: The Evolution Of Wealth, Privilege, And Policy, John K. Eason
Washington and Lee Law Review
No abstract provided.
Forward, 37 J. Marshall L. Rev. Xiii (2003), David Wray
Forward, 37 J. Marshall L. Rev. Xiii (2003), David Wray
UIC Law Review
No abstract provided.
Pension Simplification, 35 J. Marshall L. Rev. 565 (2002), David A. Pratt
Pension Simplification, 35 J. Marshall L. Rev. 565 (2002), David A. Pratt
UIC Law Review
No abstract provided.
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.
Women And Pension Reform: Economic Insecurity And Old Age, 35 J. Marshall L. Rev. 673 (2002), Lorraine Schmall
Women And Pension Reform: Economic Insecurity And Old Age, 35 J. Marshall L. Rev. 673 (2002), Lorraine Schmall
UIC Law Review
No abstract provided.
Assumption-Of-The-Risk Retirement?: A Survey Of Recent "Serious Consideration" Case Law, 37 J. Marshall L. Rev. 159 (2003), Kyle Murray
UIC Law Review
No abstract provided.
Winning The Battle, But Losing The War: Purported Age Discrimination May Discourage Employers From Providing Retiree Medical Benefits, 35 J. Marshall L. Rev. 709 (2002), Christopher E. Condeluci
Winning The Battle, But Losing The War: Purported Age Discrimination May Discourage Employers From Providing Retiree Medical Benefits, 35 J. Marshall L. Rev. 709 (2002), Christopher E. Condeluci
UIC Law Review
No abstract provided.
Leverage, Linkage, And Leakage: Problems With The Private Pension System And How They Should Inform The Social Security Reform Debate, Norman P. Stein, Patricia E. Dilley
Leverage, Linkage, And Leakage: Problems With The Private Pension System And How They Should Inform The Social Security Reform Debate, Norman P. Stein, Patricia E. Dilley
UF Law Faculty Publications
The argument for Social Security privatization is, at bottom, simple: we need more, and better, advance funding of the public retirement system. In particular, we need to commit a portion of FICA tax to privately managed investment accounts, which will purchase investment instruments that promise higher rates of return than the government debt instruments in which the Social Security surplus is currently invested. The privatization debate has centered on the extent to which Social Security faces an impending demographic crisis during the coming decades, whether privatization is fundamentally inconsistent with the idea of social insurance, whether privatization financial projections are …
The Cash Balance Controversy Revisited: Age Discrimination And Fidelity To Statutory Text, Edward A. Zelinsky
The Cash Balance Controversy Revisited: Age Discrimination And Fidelity To Statutory Text, Edward A. Zelinsky
Articles
No abstract provided.
Does A Life Insurance Subtrust Create A Prohibited Assignment Within A Qualified Plan?, 34 J. Marshall L. Rev. 727 (2001), Stephen Brooks
Does A Life Insurance Subtrust Create A Prohibited Assignment Within A Qualified Plan?, 34 J. Marshall L. Rev. 727 (2001), Stephen Brooks
UIC Law Review
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 …
Breaking The Glass Slipper: Reflections On The Self-Employment Tax, Patricia E. Dilley
Breaking The Glass Slipper: Reflections On The Self-Employment Tax, Patricia E. Dilley
UF Law Faculty Publications
Lawmakers and their staffs, in drafting tax legislation, often resemble Prince Charming looking for Cinderella with that glass slipper in hand -- rather than start from scratch and draft a completely new tax provision. It is frequently easier, faster, and more reassuring to taxpayers and tax practitioners to use an existing statute or approach and simply amend it slightly to make it fit the need of the new provision. However, problems can arise from this approach.
In the original Grimm Brothers' version of the Cinderella story, for example, the wicked stepsisters were each so anxious to be the chosen one …
Piercing The Corporate Veil To Recover Pension Payments: It's Time To Address The Issue, 33 J. Marshall L. Rev. 497 (2000), Nella Disanto
Piercing The Corporate Veil To Recover Pension Payments: It's Time To Address The Issue, 33 J. Marshall L. Rev. 497 (2000), Nella Disanto
UIC Law Review
No abstract provided.
Cash Balance Plans: They Work For Employers But Do They Work For Employees?, 34 J. Marshall L. Rev. 345 (2000), Deana Saxinger
Cash Balance Plans: They Work For Employers But Do They Work For Employees?, 34 J. Marshall L. Rev. 345 (2000), Deana Saxinger
UIC Law Review
No abstract provided.