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Retirement Security Law Commons™

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Tax Law

Institution
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Articles 271 - 284 of 284

Full-Text Articles in Retirement Security Law

The "Original Intent" Of The Federal Tax Treatment Of Private Pension Plans, James A. Wooten Dec 1999

The "Original Intent" Of The Federal Tax Treatment Of Private Pension Plans, James A. Wooten

Other Scholarship

No abstract provided.


The Roth Ira Cuts Federal Revenues, With No Benefit To Taxpayers, Michael Waggoner Jan 1999

The Roth Ira Cuts Federal Revenues, With No Benefit To Taxpayers, Michael Waggoner

Publications

No abstract provided.


Tapping Rainy Day Funds For The Reluctant Entrepreneur: Downsizing, Paternalism, And The Internal Revenue Code, Edward J. Gac, Wayne M. Gazur Jan 1998

Tapping Rainy Day Funds For The Reluctant Entrepreneur: Downsizing, Paternalism, And The Internal Revenue Code, Edward J. Gac, Wayne M. Gazur

Publications

No abstract provided.


A Farewell To Pension Policy: The Impact Of Flexible Iras On Current Tax Policy, Regina T. Jefferson Jan 1996

A Farewell To Pension Policy: The Impact Of Flexible Iras On Current Tax Policy, Regina T. Jefferson

Scholarly Articles

This Article describes and critiques the objectives of the American Dream Savings Account. This Article then analyzes the potential social and economic effects of accomplishing the identified goals of the ADSA. Finally, this Article will conclude that the shift in pension policy made manifest by the ADSA, and other similar savings proposals, has potentially dramatic implications for future retirement savings among middle- and low-income Americans.


Time Bombs And Pitfalls: Tax Traps And Opportunities That Every Lawyer Should Know, Oregon Law Institute, Joseph W. Schneid, Roy Strowd Jr., Corey Henkelman, Susan T. Burton, Nikki C. Hatton, Neil D. Kimmelfield, Jack C. Walsh, Lewis M. Horowitz Feb 1995

Time Bombs And Pitfalls: Tax Traps And Opportunities That Every Lawyer Should Know, Oregon Law Institute, Joseph W. Schneid, Roy Strowd Jr., Corey Henkelman, Susan T. Burton, Nikki C. Hatton, Neil D. Kimmelfield, Jack C. Walsh, Lewis M. Horowitz

Oregon Law Institute, 1995

Course Materials from the February 17, 1995 Program in Portland


Social Security, Taxation Law, And Redistribution: Directions For Reform, Alison Mcclelland, Rick Krever Jan 1993

Social Security, Taxation Law, And Redistribution: Directions For Reform, Alison Mcclelland, Rick Krever

Osgoode Hall Law Journal

While it is now generally accepted that some redistribution of economic power is a legitimate goal of government, there is no consensus as to the type of redistribution that should be pursued. In the absence of a clear redistributive goal, it is impossible to evaluate critically current law, or make recommendations. for change. In the first part of this article, we examine alternative models of redistribution and advocate a preferred model, namely, redistribution to promote equality of opportunity and to recognize periods of vulnerability. We then evaluate the operation of Australian social security law and taxation law in light of …


Broken Promises Revisited: The Window Of Vulnerability For Surviving Spouses Under Erisa, Camilla E. Watson Mar 1991

Broken Promises Revisited: The Window Of Vulnerability For Surviving Spouses Under Erisa, Camilla E. Watson

Scholarly Works

While there are pervasive problems with the current ERISA legislation, this Article will focus only on survivor benefits and will concentrate in particular on the short-term marriage provision. This Article will maintain that facial neutrality notwithstanding, the short-term marriage provision is discriminatory in effect, grounded in dubious logic, and unsupportable from a historical perspective. In order to demonstrate this, this Article will delve thoroughly into the historical development of ERISA, with particular emphasis on the survivor benefit provisions. The depth to which this Article plumbs the general development of ERISA is intended to demonstrate the weak historical foundation on which …


Individual Retirement Accounts: Reflections On Some Unanswered Questions, Jeffrey G. Sherman Mar 1981

Individual Retirement Accounts: Reflections On Some Unanswered Questions, Jeffrey G. Sherman

All Faculty Scholarship

No abstract provided.


Pre-Retirement Qualified Plan Pay-Outs Under Erisa, Harry V. Lamon, John W. Lee Apr 1978

Pre-Retirement Qualified Plan Pay-Outs Under Erisa, Harry V. Lamon, John W. Lee

Faculty Publications

No abstract provided.


Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee Oct 1977

Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee

Faculty Publications

No abstract provided.


Credited Service After Erisa, John W. Lee Jul 1976

Credited Service After Erisa, John W. Lee

Faculty Publications

No abstract provided.


The "Elaborate Interweaving Of Jurisdiction": Labor And Tax Administration And Enforcement Of Erisa And Beyond, John W. Lee Apr 1976

The "Elaborate Interweaving Of Jurisdiction": Labor And Tax Administration And Enforcement Of Erisa And Beyond, John W. Lee

Faculty Publications

No abstract provided.


The Report Of The President's Cabinet Committee On Private Pension Plan Regulation: An Appraisal, Thomas B. Ridgley May 1965

The Report Of The President's Cabinet Committee On Private Pension Plan Regulation: An Appraisal, Thomas B. Ridgley

Michigan Law Review

The growth of private employee pension plans in the American economy is astonishing. From 1953 to the end of 1964, the accumulation of assets of private pension funds has grown from 16.9 billion dollars to 75 billion dollars, with a projected accumulation of 225 billion dollars by 1980. At present, private retirement plans cover approximately 25 million workers, which is one-half of all employees in private non-farm establishments. Moreover, unions increasingly stress both the creation of pension plans where none exist and increased benefits from current plans. Thus, during the recent United Auto Workers negotiations the union sought and received …


Torts - Master And Servant - Payment Of Social Security Tax As Evidence Of Relationship, Irving L. Halpern S.Ed. Jan 1956

Torts - Master And Servant - Payment Of Social Security Tax As Evidence Of Relationship, Irving L. Halpern S.Ed.

Michigan Law Review

Plaintiff's decedent was killed when his tractor-truck collided with an automobile driven by defendant's salesman. In an action to recover damages for the death of decedent, the trial court submitted to the jury, as evidence bf a master-servant relationship, the payment of social security taxes by the defendant on behalf of the salesman. Judgment was rendered for the plaintiff. On appeal, held, the record of social security payments by defendant on behalf of its salesman was properly submitted to the jury as evidence of a master-servant relationship. Peetz v. Mazek Auto Supply Co., (Neb. 1955) 70 N.W. (2d) …