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Articles 661 - 690 of 696
Full-Text Articles in Retirement Security Law
Economic Analysis And The Prudent Man Rule Under Erisa: Efficiency Versus The Public Interest, Timothy R. Garmager
Economic Analysis And The Prudent Man Rule Under Erisa: Efficiency Versus The Public Interest, Timothy R. Garmager
Loyola University Chicago Law Journal
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.
Indian Rights: Eligibility Of Indians For State Assistance, Joe D. Dillsaver
Indian Rights: Eligibility Of Indians For State Assistance, Joe D. Dillsaver
American Indian Law Review
No abstract provided.
Joint And Survivor Annuities Under Erisa -- The Gamble On Survival, John W. Lee
Joint And Survivor Annuities Under Erisa -- The Gamble On Survival, John W. Lee
Faculty Publications
No abstract provided.
Disposing Of A Pre-Existing H.R. 10 Plan In Connection With A Post-Erisa Business Incorporation, J. Clifton Fleming Jr.
Disposing Of A Pre-Existing H.R. 10 Plan In Connection With A Post-Erisa Business Incorporation, J. Clifton Fleming Jr.
Faculty Scholarship
No abstract provided.
Who's Afraid Of Erisa Wolf?: § 405(D) And Other Houses Of Straw For Trustees Under The Employee Retirement Income Security Act Of 1974
Washington and Lee Law Review
No abstract provided.
Federal Regulation Of Retirement Plans: The Quest For Parity, William J. Chadwick, David S. Foster
Federal Regulation Of Retirement Plans: The Quest For Parity, William J. Chadwick, David S. Foster
Vanderbilt Law Review
An analysis of the regulatory scheme behind the varied treatment of retirement plans reveals that many of the distinctions made are not justifiable. For example, an incorporated, one-man law firm with net income of $125,000 can make a deductible contribution to a money-purchase pension plan of $25,000. If the lawyer conducted his practice as a sole proprietorship, however, his annual deductible contribution would be limited to $7,500. The form in which the lawyer conducts his business determines the tax burden that he must assume in providing for his retirement. Thus, retirement parity remains unachieved, even after a comprehenisve revision of …
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, …
Presidential Pensions And Impeachment: A Proposal For Reform, Patrick E. Mears
Presidential Pensions And Impeachment: A Proposal For Reform, Patrick E. Mears
University of Michigan Journal of Law Reform
The Former Presidents Act grants annual monetary and clerical allowances and free office space to "former Presidents." Under the Act a President is ineligible to receive any retirement benefits if he or she is removed from office by impeachment and conviction in the Congress of the United States. However, a President facing imminent impeachment can retain the benefits by resigning before the impeachment process culminates in his removal from office. Constitutional considerations indicate that the benefits conferred by the Act could not be revoked or reduced by special congressional legislation upon resignation; such action could be challenged as a bill …
Effectiveness Of The Social Security Review System In Disability Cases, William D. Popkin
Effectiveness Of The Social Security Review System In Disability Cases, William D. Popkin
Articles by Maurer Faculty
No abstract provided.
Variable Annuities, Variable Insurance And Separate Accounts, Tamar Frankel
Variable Annuities, Variable Insurance And Separate Accounts, Tamar Frankel
Faculty Scholarship
The variable annuity is a novel retirement plan. It was devised to minimize the inadequacies of a fixed-dollar annuity as a retirement device. Inflation and an accelerating standard of living have left persons receiving fixed-dollar annuities with only a fraction of the income required to meet their needs.
Social Security And The Plain People, Paul C. Cline
Social Security And The Plain People, Paul C. Cline
West Virginia Law Review
No abstract provided.
Labor Law--Collective Bargaining--The Retirement Benefits Of Retired Employees Are A Mandatory Subject Of Bargaining Because Retirees Are "Employees" Under The Nlra And Because Active Employees Have An Interest In Such Benefits--Pittsburgh Plate Glass Company, Chemical Division, Michigan Law Review
Michigan Law Review
This Recent Development will examine the substance and implications of the latter aspect of Pittsburgh Plate Glass, although it is only dictum in the case. The third ground of the Board's conclusion regarding retirement benefits was really only a general reiteration of the first two. It is therefore apparent that that ground is dependent upon the validity of either or both of the other two bases of the Board's conclusion.
Trust--Arbitrary And Capricious Acts Of Trustees, Lewis G. Brewer
Trust--Arbitrary And Capricious Acts Of Trustees, Lewis G. Brewer
West Virginia Law Review
No abstract provided.
Proposed Amendments To The Welfare And Pension Plans Disclosure Act, Stephen E. Dawson
Proposed Amendments To The Welfare And Pension Plans Disclosure Act, Stephen E. Dawson
University of Michigan Journal of Law Reform
Proposals to regulate private pension and deferred profit-sharing plans are by no means new to Congress. With the rapid growth in size, number and complexity of such plans in the late 1940's and early 1950's, Congress began to give increasingly close attention to their defects and, particularly, to their mismanagement. The first congressional attempt to reduce the instances of private pension plan mismanagement occurred in 1958 when Congress enacted the Welfare and Pension Plans Disclosure Act. The Act was amended once in 1962, and further proposed amendments are presently before the Congress. This note will examine two of the proposed …
Retirement Plans Limited To Salaried Employees: Tax Advantages And Qualification, Gerrit C. Kuechle
Retirement Plans Limited To Salaried Employees: Tax Advantages And Qualification, Gerrit C. Kuechle
Cleveland State Law Review
Retirement plans are among the most effective tax saving devices available and can be extremely attractive, as will be shown, to the small corporation and the highly compensated employee, especially when it is considered that a properly designed plan can be integrated with Social Security so that larger benefits are provided on the salary in excess of that covered by Social Security than on the salary subject to Social Security.
Retirement Plans For Self-Employed Individuals, Doris R. Hauth
Retirement Plans For Self-Employed Individuals, Doris R. Hauth
Cleveland State Law Review
The self-employed individual has not yet gained the status of the corporate employee in his ability to defer income, but the Keogh Act, asamended in 1967, does afford him substantial tax savings. The benefits should be thoroughly considered by all who qualify.
Unemployment Compensation Upon Mandatory Retirement
Unemployment Compensation Upon Mandatory Retirement
Washington and Lee Law Review
No abstract provided.
Unemployment Insurance--Qualification For Benefits Of An Employee Retired Under A Mandatory Retirement Plan, William R. Harris
Unemployment Insurance--Qualification For Benefits Of An Employee Retired Under A Mandatory Retirement Plan, William R. Harris
Kentucky Law Journal
No abstract provided.
The Report Of The President's Cabinet Committee On Private Pension Plan Regulation: An Appraisal, Thomas B. Ridgley
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 …
Abstracts Of Recent Cases, David Gail Hanlon
Abstracts Of Recent Cases, David Gail Hanlon
West Virginia Law Review
No abstract provided.
Tax Of Qualified Deferred Compensation Plan, Lucius C. Gossick
Tax Of Qualified Deferred Compensation Plan, Lucius C. Gossick
Cleveland State Law Review
One of the primary reasons for the steady growth in the number of qualified deferred compensation plans described in Section 401 (a) of the Internal Revenue Code of 19541 is their usefulness as tax planning devices. An important tax consideration in adopting such a plan is that the taxation of plan benefits to employee-participants or their beneficiaries, provided by current employer contributions, will be deferred to some future time. Because of the rapid changes that occur in the income tax law this article will cover general tax considerations applicable to such benefits that exist presently. Consideration will be given the …
Tax Advantages Of Retirement Plans, Sheldon M. Young, Martin Silverman
Tax Advantages Of Retirement Plans, Sheldon M. Young, Martin Silverman
Cleveland State Law Review
A great many factors have been responsible for the phenomenal growth of retirement plans in the United States since 1930 - not the least of them being the impetus given to the establishment of pension plans as a result of labor negotiations initiated by unions after the Inland Steel decision of1949, wherein the National Labor Relations Board ruled that pensions were a proper subject of collective bargaining. Most authorities, however, recognize that high corporate and personal income tax rates, and broad beneficial tax privileges accorded to recipients of benefits under such programs are largely responsible for the adoption of these …
Torts - Master And Servant - Payment Of Social Security Tax As Evidence Of Relationship, Irving L. Halpern S.Ed.
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) …
Labor Law - Collective Bargaining- Compulsory Retirement As Discharge "Without Cause" Under Collective Bargaining Agreement, Douglas Peck S.Ed.
Labor Law - Collective Bargaining- Compulsory Retirement As Discharge "Without Cause" Under Collective Bargaining Agreement, Douglas Peck S.Ed.
Michigan Law Review
Plaintiff-employee was informed by the defendant, his employer, that his employment would be terminated because he had attained the age of sixty-five and it was the policy of the defendant to retire such employees. There was evidence indicating that this policy had been in practice uniformly for several years, but it was not incorporated in the collective bargaining agreement between defendant and plaintiff's union. Plaintiff sued for damages for violation of his rights under the collective agreement. Held, judgment for plaintiff. The legal and practical effect of compulsory retirement is the same as a discharge, and plaintiff's employment was …
Labor Law - Lmra - Stock Purchase Plan As Subject Of Compulsory Collective Bargaining, Edward W. Powers
Labor Law - Lmra - Stock Purchase Plan As Subject Of Compulsory Collective Bargaining, Edward W. Powers
Michigan Law Review
An employer unilaterally instituted a stock purchase plan, membership in which was voluntary and open to regular employees who had at least one year of service and were at least thirty years of age. Members, through authorized payroll deductions, were to contribute monthly not less than five dollars but not more than five percent of their earnings. The employer contributed monthly an amount equal to fifty percent of each member contribution and annually an amount dependent upon the ratio of profits to invested capital, up to a combined total of seventy-five percent of the members' contributions. Member contributions were kept …
Qualification Of Pension And Profit Sharing Plans Under Section 165 (A) I.R.C.: The Lincoln Electric Case
Indiana Law Journal
No abstract provided.
Stockholder Attacks On Corporate Pension Systems, F. Hodge O'Neal
Stockholder Attacks On Corporate Pension Systems, F. Hodge O'Neal
Vanderbilt Law Review
This article considers the legal issues raised when a corporate pension system is attacked by minority stockholders. These issues perhaps best can be delineated by focusing attention on a representative fact-situation.
Bastards-Illegitimate Child's Right To Pension Payable To "Child" Of Deceased Member Of Beneficial Association
Washington and Lee Law Review
No abstract provided.
The Problem Of Coverage, Charles J. Barnhill, William M. Bloom, W. Daniel Bretz Jr., John R. Danch
The Problem Of Coverage, Charles J. Barnhill, William M. Bloom, W. Daniel Bretz Jr., John R. Danch
Indiana Law Journal
No abstract provided.