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Articles 61 - 67 of 67
Full-Text Articles in Retirement Security Law
Pre-Retirement Qualified Plan Pay-Outs Under Erisa, Harry V. Lamon, John W. Lee
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
Erisa's "Bad Boy": Forfeiture For Cause In Retirement Plans, John W. Lee
Faculty Publications
No abstract provided.
Fiduciaries Under Erisa: A Narrow Path To Tread, H. Stennis Little, Jr., Larry T. Thrailkill
Fiduciaries Under Erisa: A Narrow Path To Tread, H. Stennis Little, Jr., Larry T. Thrailkill
Vanderbilt Law Review
The Employee Retirement Income Security Act of 1974'(ERISA) introduced a new era for a broad spectrum of American society. The new Act had a startling impact not only upon pension plan sponsors, participants, and beneficiaries, but also upon the myriad group of individuals and institutions providing services,advice, and counsel to the pension industry. This article primarily will consider the new law as it affects the fiduciary, creating new responsibilities and increased liability. Several areas in which the new law creates special problems then will be considered.
Credited Service After Erisa, John W. Lee
The "Elaborate Interweaving Of Jurisdiction": Labor And Tax Administration And Enforcement Of Erisa And Beyond, John W. Lee
The "Elaborate Interweaving Of Jurisdiction": Labor And Tax Administration And Enforcement Of Erisa And Beyond, John W. Lee
Faculty Publications
No abstract provided.
Individual Retirement Savings Plans: A Mixed Blessing Conferred By Erisa, Carol M. Lambert
Individual Retirement Savings Plans: A Mixed Blessing Conferred By Erisa, Carol M. Lambert
Kentucky Law Journal
No abstract provided.
Tax Aspects Of The Pension Reform Act Of 1974, Jeanne Cullinan Ray
Tax Aspects Of The Pension Reform Act Of 1974, Jeanne Cullinan Ray
Fordham Urban Law Journal
The Employee Retirement Income Security Act of 1974 (commonly known as the Pension Reform Act and sometimes cited as ERISA) introduced a massive set of new rules for the private pension plan system. Many sections of the Pension Reform Act- such as those dealing with participation, vesting, funding, joint and survivor annuity payments, and the prohibitions against self-dealing- are treated in both the labor law and tax law provisions of the Act. This article concentrates on highlighting those sections of the Act which are treated exclusively in the tax law provisions- namely, those dealing with HR-10 and Subchapter S restrictions, …