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Retirement Security Law Commons

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2007

Discipline
Institution
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Publication
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Articles 1 - 18 of 18

Full-Text Articles in Retirement Security Law

California Research Bureau Public Retirement System Survey, California Research Bureau Dec 2007

California Research Bureau Public Retirement System Survey, California Research Bureau

California Agencies

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.


La Cesión De Derechos En El Código Civil Peruano, Edward Ivan Cueva Jul 2007

La Cesión De Derechos En El Código Civil Peruano, Edward Ivan Cueva

Edward Ivan Cueva

La Cesión de Derechos en el Código Civil Peruano


Social Security Reform: Fundamental Restructuring Or Incremental Change?, Kathryn L. Moore Jul 2007

Social Security Reform: Fundamental Restructuring Or Incremental Change?, Kathryn L. Moore

Law Faculty Scholarly Articles

In light of Social Security's long-term deficit, reform of the system appears inevitable. Commentators and policymakers have offered a wide range of possible reforms. This Article describes and analyzes five possible types of reform: (1) individual accounts, (2) progressive price indexing, (3) general revenue and/or estate tax revenue financing, (4) increasing the maximum taxable wage base, and (5) increasing the normal retirement. The Article opposes the first two proposed changes, individual accounts and progressive price indexing, because they would fundamentally restructure the current system. The Article recommends that Social Security's financing difficulties be addressed by a combination ...


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.


The Use Of Efficient Market Hypothesis: Beyond Sox, Dana M. Muir, Cindy A. Schipani Jun 2007

The Use Of Efficient Market Hypothesis: Beyond Sox, Dana M. Muir, Cindy A. Schipani

Michigan Law Review

This Article focuses on the regulatory use of finance theory, particularly the efficient market hypothesis ("EMH"), in two areas where securities pricing is at issue: shareholder appraisal cases and the use of employer stock in benefit plans. Regarding shareholder appraisal cases, the Article finds that the Delaware courts seem to implicitly respect the principles of EMH when ascertaining the fair value of stock, but recognize that markets cannot operate efficiently if information is withheld. Regarding employer stock in benefit plans, it concentrates on the explicit adoption of EMH by the Department of Labor to exempt directed trustees from traditional duties ...


Algunos Apuntes En Torno A La Prescripción Extintiva Y La Caducidad, Edward Ivan Cueva May 2007

Algunos Apuntes En Torno A La Prescripción Extintiva Y La Caducidad, Edward Ivan Cueva

Edward Ivan Cueva

No abstract provided.


Segundo Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García May 2007

Segundo Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García

Bruno L. Costantini García

Memorias del Segundo Congreso Nacional de Organismos Públicos Autónomos. "Autonomía, Profesionalización, Control y Transparencia"


Social Security Reform: An Analysis Of The Ball/Altman Three-Point Plan, Kathryn L. Moore Jan 2007

Social Security Reform: An Analysis Of The Ball/Altman Three-Point Plan, Kathryn L. Moore

Law Faculty Scholarly Articles

In light of Social Security's long-term funding deficit, Robert Ball, a long-serving former Commissioner of the Social Security Administration, has proposed a three part plan that would bring the Social Security system into close actuarial balance. The first part of the plan consists of gradually increasing the maximum earnings base until it reaches 90 percent of earnings. The second part of the plan calls for dedicating the estate tax to funding Social Security beginning in 2010, and the third part of the plan consists of investing a portion of the Social Security trust fund in equities. Nancy Altman, Chairman ...


Book Review | The Battle For Social Security: From Fdr’S Vision To Bush’S Gamble By Nancy J. Altman (2005), Kathryn L. Moore Jan 2007

Book Review | The Battle For Social Security: From Fdr’S Vision To Bush’S Gamble By Nancy J. Altman (2005), Kathryn L. Moore

Law Faculty Scholarly Articles

This book review examines The Battle for Social Security: From FDR’s Vision to Bush’s Gamble by Nancy J. Altman (2005).


Social Security Reform: Lessons From Private Pensions, Karen C. Burke, Grayson M.P. Mccouch Jan 2007

Social Security Reform: Lessons From Private Pensions, Karen C. Burke, Grayson M.P. Mccouch

UF Law Faculty Publications

Widespread concerns about the long-term fiscal gap in Social Security have prompted various proposals for structural reform, with individual accounts as the centerpiece. Carving out individual accounts from the existing system would shift significant risks and responsibilities to individual workers. A parallel development has already occurred in the area of private pensions. Experience with 401(k) plans indicates that many workers will have difficulty making prudent decisions concerning investment and withdrawal of funds. Moreover, in implementing any system of voluntary individual accounts, it will be important to design default settings that provide appropriate guidance for workers with heterogeneous levels of ...


Book Review: The Battle For Social Security: From Fdr's Vision To Bush's Gamble, Nancy J. Altman, 40 J. Marshall L. Rev. 909 (2007), Kathryn L. Moore Jan 2007

Book Review: The Battle For Social Security: From Fdr's Vision To Bush's Gamble, Nancy J. Altman, 40 J. Marshall L. Rev. 909 (2007), Kathryn L. Moore

The John Marshall Law Review

No abstract provided.


The Pension Protection Act Of 2006: An Overview Of Sweeping Changes In The Law Governing Retirement Plans, 40 J. Marshall L. Rev. 843 (2007), Craig C. Martin, Joshua Rafsky Jan 2007

The Pension Protection Act Of 2006: An Overview Of Sweeping Changes In The Law Governing Retirement Plans, 40 J. Marshall L. Rev. 843 (2007), Craig C. Martin, Joshua Rafsky

The John Marshall Law Review

No abstract provided.


Divorcees Turn About In Their Graves As Ex-Spouses Cash In: Codified Constructive Trusts Ensure An Equitable Result Regarding Erisa-Governed Employee Benefit Plans, Sarabeth A. Rayho Jan 2007

Divorcees Turn About In Their Graves As Ex-Spouses Cash In: Codified Constructive Trusts Ensure An Equitable Result Regarding Erisa-Governed Employee Benefit Plans, Sarabeth A. Rayho

Michigan Law Review

A revocation-by-divorce statute essentially nullifies a devise in a divorced decedent's will when the devise bequeaths property to the decedent's ex-spouse and the will was executed during their marriage. Until recently, state revocation-by-divorce statutes unquestionably applied not only to wills but also to will substitutes, including ERISA-governed employee benefit plans. In 2001, the Supreme Court held in Egelhoff v. Egelhoff ex rel. Breiner that ERISA preempts traditional state revocation-by-divorce statutes as applied to ERISA-governed employee benefit plans. In the wake of the Egelhoff decision, plan administrators may automatically pay proceeds to the listed beneficiary, even an ex-spouse, regardless ...


Much Ado About The Meaning Of "Benefit Accrual": The Issue Of Age Discrimination In Hybrid Cash Balance Plan Qualification Is Dying But Not Yet Dead, 40 J. Marshall L. Rev. 867 (2007), Barry Kozak, Joshua Waldbeser Jan 2007

Much Ado About The Meaning Of "Benefit Accrual": The Issue Of Age Discrimination In Hybrid Cash Balance Plan Qualification Is Dying But Not Yet Dead, 40 J. Marshall L. Rev. 867 (2007), Barry Kozak, Joshua Waldbeser

The John Marshall Law Review

No abstract provided.


Who Is Entitled To Survivor Benefits From Erisa Plans?, 40 J. Marshall L. Rev. 919 (2007), Albert Feuer Jan 2007

Who Is Entitled To Survivor Benefits From Erisa Plans?, 40 J. Marshall L. Rev. 919 (2007), Albert Feuer

The John Marshall Law Review

No abstract provided.


Outlawing Pension-Funding Shortfalls, Eric D. Chason Jan 2007

Outlawing Pension-Funding Shortfalls, Eric D. Chason

Faculty Publications

Before ERISA, employees faced a large risk that their employers would default or renege on pension obligations. By creating a federal guarantor of pensions (the PBGC), ERISA has greatly reduced this risk. All else being equal, low-risk pensions are worth more to employees but cost more to provide. Congress has never had a coherent policy on who should pay for these extra costs. Moreover, legal scholars have failed to create a theoretical framework for dealing with these costs, focusing instead on the supposed "moral hazard" that the PBGC guaranty creates. This Article inserts itself into the scholarly vacuum, asserting that ...