Add to ORKGAn 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 the regulatory system. It is the purpose of this article to review the historical development of t...
Tax sheltering earned income for use in later years has become the cornerstone of many taxpayers’ re...
Controversies involving fund management may be the next frontier of public pension litigation. Recen...
Correspondence issued by the Government Accountability Office with an abstract that begins "To raise...
The regulation of private and public pension plans in the United States begins with the premise that...
This Article concentrates on equitable and distributional aspects of the retirement security problem...
Soon the largest cohort of workers in U.S. history will be eligible to retire. Most will have only t...
In April 2002, the IRS released new regulations that greatly simplify the rules regarding required d...
This paper has two objectives: first to describe the elements of a pension plan and, secondly, to il...
The regulation of employer-sponsored retirement plans in the United States relies on fiduciary stand...
The Tax Reform Act of 1986 substantially changed the participation coverage criteria for qualified r...
Recent financial market and plan termination experiences have exposed the shortcomings of existing f...
This article examines post-1974 progressions in congressional and judicial thinking about asset prot...
A great many factors have been responsible for the phenomenal growth of retirement plans in the Unit...
This article will examine the current state of the law as compared to the situation that existed pri...
A contentious U.S. Department of Labor rule, five years in the making, may be finalized as early as ...
Tax sheltering earned income for use in later years has become the cornerstone of many taxpayers’ re...
Controversies involving fund management may be the next frontier of public pension litigation. Recen...
Correspondence issued by the Government Accountability Office with an abstract that begins "To raise...
The regulation of private and public pension plans in the United States begins with the premise that...
This Article concentrates on equitable and distributional aspects of the retirement security problem...
Soon the largest cohort of workers in U.S. history will be eligible to retire. Most will have only t...
In April 2002, the IRS released new regulations that greatly simplify the rules regarding required d...
This paper has two objectives: first to describe the elements of a pension plan and, secondly, to il...
The regulation of employer-sponsored retirement plans in the United States relies on fiduciary stand...
The Tax Reform Act of 1986 substantially changed the participation coverage criteria for qualified r...
Recent financial market and plan termination experiences have exposed the shortcomings of existing f...
This article examines post-1974 progressions in congressional and judicial thinking about asset prot...
A great many factors have been responsible for the phenomenal growth of retirement plans in the Unit...
This article will examine the current state of the law as compared to the situation that existed pri...
A contentious U.S. Department of Labor rule, five years in the making, may be finalized as early as ...
Tax sheltering earned income for use in later years has become the cornerstone of many taxpayers’ re...
Controversies involving fund management may be the next frontier of public pension litigation. Recen...
Correspondence issued by the Government Accountability Office with an abstract that begins "To raise...