University of Massachusetts Boston
Loyola Law School, Los Angeles
University at Buffalo School of Law
President's Commission on Pension Policy
Washington and Lee University School of Law
UIC School of Law
William & Mary Law School
DePaul University
The Evolution Of Chapter 11: How Corporate Restructuring Has Evolved And Its Important Role In The Recovery Of A Struggling Economy,
2023
DePaul University
The Evolution Of Chapter 11: How Corporate Restructuring Has Evolved And Its Important Role In The Recovery Of A Struggling Economy, Eduardo Cervantes
DePaul Business & Commercial Law Journal
No abstract provided.
Covid-19 Vs. Constitution; Limited Government's Unlimited Response,
2023
DePaul University
Covid-19 Vs. Constitution; Limited Government's Unlimited Response, John A. Losurdo
DePaul Business & Commercial Law Journal
No abstract provided.
The "No License, No Chips" Policy: When A Refusal To Deal Becomes Reasonable,
2023
DePaul University
The "No License, No Chips" Policy: When A Refusal To Deal Becomes Reasonable, Sheng Tong
DePaul Business & Commercial Law Journal
No abstract provided.
The Dark Triad: Private Benefits Of Control, Voting Caps And The Mandatory Takeover Rule,
2023
DePaul University
The Dark Triad: Private Benefits Of Control, Voting Caps And The Mandatory Takeover Rule, Jorge Brito Pereira
DePaul Business & Commercial Law Journal
No abstract provided.
Unbundling Social Security From The Payroll Tax,
2023
Saint Louis University School of Law
Unbundling Social Security From The Payroll Tax, Henry Ordower
All Faculty Scholarship
To preserve social security as a welfare program primarily for older individuals and to ameliorate the distributional inequity of funding social security across income and wealth levels, this article recommends unbundling the benefit side of social security from its longstanding payroll tax funding mechanism. The article recommends replacing the payroll tax revenue with a budget allocation from general revenues accompanied by both revenue raisers and benefit limitations. Income tax rate increases linked to repeal of the FICA tax and tax expenditure limitations would enhance income tax revenue. Modifying social security benefits from their current overinclusive, entitlement structure for all to …
The Concept Of “Elderly Citizens” In The Indonesian Constitution: A Critical Analysis,
2022
Faculty of Law Universitas Indonesia, Indonesia
The Concept Of “Elderly Citizens” In The Indonesian Constitution: A Critical Analysis, Ari Wahyudi Hertanto, Satya Arinanto, Jufrina Rizal
Indonesia Law Review
Human existence is the most important element of the law and the state. They contribute greatly to the growth and development of a nation. Despite their great contribution, all human beings will experience a gradual decrease in their physical and psychological capacity due to ageing. According to the latest Central Statistics Agency report, there exists 29.3 million elderly citizens in Indonesia. This figure is equivalent to 10.82% of the total population. To anticipate this demographic condition, the government ought to ensure the welfare of its elderly citizens in accordance with the mandate of the 1945 Constitution. However, the 1945 Constitution …
Is Bitcoin Prudent? Is Art Diversified? Offering Alternative Investments To 401(K) Participants,
2022
University of Connecticut
Is Bitcoin Prudent? Is Art Diversified? Offering Alternative Investments To 401(K) Participants, Edward A. Zelinsky
Connecticut Law Review
Whether 401(k) plans’ investment menus should feature “alternative” investments is a fact-driven inquiry applying ERISA’s fiduciary standards of prudence, loyalty, and diversification. Central to this fact-driven inquiry is whether the alternative investment class in question is broadly accepted by investors in general and by professional defined benefit trustees in particular. A similarly salient concern when making this inquiry is the financial unsophistication of many, perhaps most, 401(k) participants. Accounting for these considerations, this Article concludes that REITs, private equity funds, and hedge funds can, with limits, today be offered as investment choices to 401(k) participants, but that cryptocurrencies (including Bitcoin), …
Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce,
2022
Depaul University College of Law
Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor
DePaul Business & Commercial Law Journal
No abstract provided.
Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring,
2022
Drake University Law School
Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit
DePaul Business & Commercial Law Journal
No abstract provided.
The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge,
2022
University of North Dakota School of Law
The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor
DePaul Business & Commercial Law Journal
No abstract provided.
Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society,
2022
University of Calgary
Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements
DePaul Business & Commercial Law Journal
No abstract provided.
Monsanto: Creator Of Cancer Liability,
2022
DePaul University
Monsanto: Creator Of Cancer Liability
DePaul Business & Commercial Law Journal
No abstract provided.
Impact Of Corporate Response To Controversial Presidential Statements Or Policies,
2022
DePaul University
Impact Of Corporate Response To Controversial Presidential Statements Or Policies
DePaul Business & Commercial Law Journal
No abstract provided.
Dividing The Plausible Sheep From The Meritless Goats: The Fate Of Stock Drop Litigation, 29 Elder L.J. 393 (2022),
2022
UIC School of Law
Dividing The Plausible Sheep From The Meritless Goats: The Fate Of Stock Drop Litigation, 29 Elder L.J. 393 (2022), Kathryn J. Kennedy
UIC Law Open Access Faculty Scholarship
The Employee Retirement Income Security Act of 1974 (“ERISA”) provides federal oversight over employee benefit plans, specifically employee stock ownership plans (“ESOPs”) in which participants' and beneficiaries' retirement savings are in the form of employer stock. It imposes stringent fiduciary duties, especially for individuals or entities that purchase, hold, and sell plan assets, including the duties of prudence, loyalty, and diversification of plan assets. In encouraging the formation of ESOPs, Congress exempts them from the fiduciary duty of diversification and the fiduciary duty of prudence to the extent it requires diversification. As the value of publicly traded employer stock held …
2021 Surveys Of Rhode Island Law,
2022
Roger Williams University
2021 Surveys Of Rhode Island Law
Roger Williams University Law Review
No abstract provided.
The Ret. Bd. Of The Emples. Ret. Sys. Of R.I. V. Randall, 249 A.3d 629 (R.I. 2021),
2022
Candidate for Juris Doctor, Roger Williams University School of Law
The Ret. Bd. Of The Emples. Ret. Sys. Of R.I. V. Randall, 249 A.3d 629 (R.I. 2021), Yee Yee Myint
Roger Williams University Law Review
No abstract provided.
Conflicts And Opportunities For Pension Fiduciaries In The Esg Environment,
2022
University of Oklahoma College of Law
Conflicts And Opportunities For Pension Fiduciaries In The Esg Environment, Susan N. Gary
Oklahoma Law Review
No abstract provided.
Retirement Lost: Enhancing The Durability Of The 401(K) Account,
2022
University of Massachusetts Boston; University of Massachusetts Law School
Retirement Lost: Enhancing The Durability Of The 401(K) Account, Anna-Marie Tabor
Dickinson Law Review (2017-Present)
American workers have left billions of dollars in 401(k) accounts that they may never be able to find. The problem affects low-wage workers the most, aggravating income-based retirement inequality. Workers who are laid off or change jobs often leave their 401(k) savings in a former employer’s plan. As time passes, communication breaks down between departed employees and their plans, and changes to the employer, plan provider, or individual accounts may prevent the worker from finding the account. Once participants and plans have lost contact with each other, many plans force transfer balances under $5000 into Individual Retirement Accounts, without the …
An Attempt To Bring Modern Workplace Realities To The Social Security Disability Adjudication System,
2022
Penn State Dickinson Law
An Attempt To Bring Modern Workplace Realities To The Social Security Disability Adjudication System, Robert E. Rains
Dickinson Law Review (2017-Present)
No abstract provided.
Do Esg Mutual Funds Deliver On Their Promises?,
2021
University of Virginia
Do Esg Mutual Funds Deliver On Their Promises?, Quinn Curtis, Jill E. Fisch, Adriana Z. Robertson
Faculty Scholarship at Penn Carey Law
Corporations have received growing criticism for their role in climate change, perpetuating racial and gender inequality, and other pressing social issues. In response to these concerns, shareholders are increasingly focusing on environmental, social, and corporate governance (ESG) criteria in selecting investments, and asset managers are responding by offering a growing number of ESG mutual funds. The flow of assets into ESG is one of the most dramatic trends in asset management.
But are these funds giving investors what they promise? This question has attracted the attention of regulators, with the Department of Labor and the Securities and Exchange Commission (SEC) …
