Open Access. Powered by Scholars. Published by Universities.®

Retirement Security Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 21 of 21

Full-Text Articles in Retirement Security Law

Tontine Pensions: A Solution To The State And Local Pension Underfunding Crisis, Jonathan Forman, Michael Sabin Feb 2014

Tontine Pensions: A Solution To The State And Local Pension Underfunding Crisis, Jonathan Forman, Michael Sabin

Jonathan B. Forman

Tontines are investment vehicles that can be used to provide retirement income. Basically, a tontine is a financial product that combines features of an annuity and a lottery. In a simple tontine, a group of investors pool their money together to buy a portfolio of investments, and, as investors die, their shares are forfeited, with the entire fund going to the last surviving investor. Over the years, this last-survivor-takes-all approach has made for some great fiction. For example, on the television show “Mash,” Colonel Sherman T. Potter, as the last survivor of his World War I unit, got to open ...


The Cost Of “Choice” In A Voluntary Pension System, Jonathan Forman Mar 2013

The Cost Of “Choice” In A Voluntary Pension System, Jonathan Forman

Jonathan B. Forman

Unlike our mandatory universal Social Security system, America’s private pension system is replete with choice: choices about the type of pension plan, choices about the amount and timing of contributions, choices about investments, and choices about the timing and nature of distributions. It takes time to make all these choices, and sometimes employers and workers just throw up their hands and don’t make any choices at all. This “choice overload” or “analysis paralysis” imposes significant costs on employers, workers, and government; and this article recommends a variety of ways to reduce those costs.


An American Perspective On Optimal Retirement Age, Jonathan Forman Aug 2011

An American Perspective On Optimal Retirement Age, Jonathan Forman

Jonathan B. Forman

No abstract provided.


Legal Issues Facing Public Pensions (Panelist), Jonathan B. Forman Jan 2011

Legal Issues Facing Public Pensions (Panelist), Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Should We Replace The Current Pension System With A Universal Pension System, Jonathan Forman Apr 2010

Should We Replace The Current Pension System With A Universal Pension System, Jonathan Forman

Jonathan B. Forman

No abstract provided.


Funding Public Pension Plans, Jonathan Forman Jan 2010

Funding Public Pension Plans, Jonathan Forman

Jonathan B. Forman

No abstract provided.


Social Security: How It Works And How To Fix It, Jonathan B. Forman Oct 2009

Social Security: How It Works And How To Fix It, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Rethinking Teacher Retirement Benefit Systems (Discussant), Jonathan Forman Feb 2009

Rethinking Teacher Retirement Benefit Systems (Discussant), Jonathan Forman

Jonathan B. Forman

No abstract provided.


Should We Replace The Current Pension System With A Universal Pension System?, Jonathan B. Forman Dec 2008

Should We Replace The Current Pension System With A Universal Pension System?, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Funding Public Pension Plans, Jonathan B. Forman Dec 2008

Funding Public Pension Plans, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Retirement Law And Policy, Jonathan Forman Dec 2008

Retirement Law And Policy, Jonathan Forman

Jonathan B. Forman

No abstract provided.


Choosing Between Defined Benefit Plans & Defined Contribution Plans, Jonathan B. Forman Apr 2008

Choosing Between Defined Benefit Plans & Defined Contribution Plans, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


An Analysis Of Defined Contribution (Dc) Plans, Jonathan B. Forman Nov 2007

An Analysis Of Defined Contribution (Dc) Plans, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Defined Benefit Versus Defined Contribution, Jonathan B. Forman Jun 2007

Defined Benefit Versus Defined Contribution, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Topics In Investment Management: Perspectives From The U.S. And Europe, Jonathan B. Forman Jun 2007

Topics In Investment Management: Perspectives From The U.S. And Europe, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Achieving Retirement Income Adequacy With Add-On Social Security Accounts (Panelist) Law, Society, And Taxation Iii: Policy Ideas For A More Just Economy, Jonathan B. Forman Jul 2006

Achieving Retirement Income Adequacy With Add-On Social Security Accounts (Panelist) Law, Society, And Taxation Iii: Policy Ideas For A More Just Economy, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Who Should Pay Social Security's $4 Trillion Debt?, Jonathan B. Forman May 2005

Who Should Pay Social Security's $4 Trillion Debt?, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Making Social Security Work, Jonathan Forman Jan 2004

Making Social Security Work, Jonathan Forman

Jonathan B. Forman

No abstract provided.


Senate Finance Committee Gives Green Light To Cash Balance Conversions, Jonathan Forman Jan 2000

Senate Finance Committee Gives Green Light To Cash Balance Conversions, Jonathan Forman

Jonathan B. Forman

No abstract provided.


Public Pensions: Choosing Between Defined Benefit And Defined Contribution Plans, Jonathan B. Forman Dec 1998

Public Pensions: Choosing Between Defined Benefit And Defined Contribution Plans, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Universal Pensions, Jonathan B. Forman Dec 1998

Universal Pensions, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.