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Partial Termination Of Single-Employer Tax Qualified Plans: Clarity Or Misappropriated Judicial Decision-Making?, Samantha Prince, Jo Ann Petroziello 2019 Penn State Dickinson Law

Partial Termination Of Single-Employer Tax Qualified Plans: Clarity Or Misappropriated Judicial Decision-Making?, Samantha Prince, Jo Ann Petroziello

Samantha J. Prince

For over three decades, the Internal Revenue Code [hereinafter I.R.C. or Code 1 has contained provisions that require that all benefits in a single-employer tax qualified plan become fully vested when the plan is partially terminated. However, the Internal Revenue Service [hereinafter IRS or Service] has failed to articulate a standard for determining when a partial termination has occurred. Instead, the courts and the Service have utilized a “facts and circumstances” test which does not set clear guidelines. In light of the application of inconsistent approaches by the courts, recent decisions answering partial plan termination questions have served ...


Concept Release On Harmonization Of Securities Offering Exemptions; File Number S7-08-19, Robert Anderson, Samantha Prince, John Neil Conkle, Sarah Zomaya 2019 Pepperdine School of Law

Concept Release On Harmonization Of Securities Offering Exemptions; File Number S7-08-19, Robert Anderson, Samantha Prince, John Neil Conkle, Sarah Zomaya

Samantha J. Prince

No abstract provided.


Is New Code Section 199a Really Going To Turn Us All Into Independent Contractors, Shu-Yi Oei, Diane Ring 2019 Boston College Law School

Is New Code Section 199a Really Going To Turn Us All Into Independent Contractors, Shu-Yi Oei, Diane Ring

Diane M. Ring

There has been a lot of interest lately in new IRC Section 199A, the new qualified business income (QBI) deduction that grants passthroughs, including qualifying workers who are independent contractors (and not employees), a deduction equal to 20% of a specially calculated base amount of income. One of the important themes that has arisen is its effect on work and labor markets, and the notion that the new deduction creates an incentive for businesses to shift to independent contractor classification. A question that has been percolating in the press, blogs, and on social media is whether new Section 199A is ...


Access To Health Care: What A Difference Shades Of Color Make, Gwendolyn R. Majette 2019 Cleveland State University

Access To Health Care: What A Difference Shades Of Color Make, Gwendolyn R. Majette

Gwendolyn R. Majette

No abstract provided.


The Rise Of The Working Class Shareholder: An Application, An Extension And A Challenge, Kent Greenfield 2019 Boston College Law School

The Rise Of The Working Class Shareholder: An Application, An Extension And A Challenge, Kent Greenfield

Kent Greenfield

A review and analysis of David Webber's book The Rise of the Working Class Shareholder, with ideas on how to extend his points, and a challenge to one of his underlying assumptions with regard to the impact of Citizens United v Federal Election Commission.


Accommodating Competition: Harmonizing National Constitutional And Antitrust Commitments, Jonathan B. Baker 2019 Selected Works

Accommodating Competition: Harmonizing National Constitutional And Antitrust Commitments, Jonathan B. Baker

Jonathan B. Baker

This Article shows how the norm supporting governmental action to protect and foster competitive markets was harmonized with economic rights to contract and property during the 19th century, and with the development of the social safety net during the 20th century. It explains why the Constitution, as understood today, does not check the erosion of the entrenched but threatened national commitment to assuring competitive markets.


An Irrevocably Tainted Opinion: Zen's Threat To Public Discourse, Andrew F. Popper 2019 American University Washington College of Law

An Irrevocably Tainted Opinion: Zen's Threat To Public Discourse, Andrew F. Popper

Boston College Law Review

That agency decision-makers in enforcement actions must be objective, fair, and impartial is hardly debatable. It is equally obvious that a challenge to objectivity must be supported by actual evidence, not assumptions of prejudgment or bias. This essay criticizes Zen Magnets v. Consumer Product Safety Commission, a judicial review of an enforcement action that failed to follow the well-worn path that requires a presumption of honesty, integrity, and good faith when assessing the objectivity of administrative decisionmakers. The Zen court focused on one comment made by Consumer Product Safety Commission Chairman Robert Adler in a rulemaking, not even the enforcement ...


What The Japanese, The Swedes, And The Minimalists Can Teach Us About Library Instruction, Sharon Bradley 2019 University of Georgia School of Law

What The Japanese, The Swedes, And The Minimalists Can Teach Us About Library Instruction, Sharon Bradley

Presentations

The presenter summarizes the lessons to be learned and applied to instructional efforts from a number of popular organizing schemes. Participants will learn how these various productivity and lifestyle programs can help librarians:

  • Declutter and better organize our presentations.
  • Develop a syllabus or lesson plans filled with things we love.

And help our patrons or students:

  • Develop practices and procedures to get things done.
  • Find joy as well as relevant information.

There will be an online guide with tips and suggestions. Anyone doing any kind of instruction will be interested in this program and there is no advance knowledge needed.


Judicial Impartiality In A Partisan Era, Cassandra Burke Robertson 2019 University of Florida Levin College of Law

Judicial Impartiality In A Partisan Era, Cassandra Burke Robertson

Florida Law Review

Judicial legitimacy rests on the perception of judicial impartiality. As a partisan gulf widens among the American public, however, there is a growing skepticism of the judiciary’s neutrality on politically sensitive topics. Hardening partisan identities mean that there is less middle ground on political issues and less cooperation among those with differing political views. As a result, the public increasingly scrutinizes judges and judicial candidates for signs of political agreement, distrusting those perceived to support the opposing political party.

Judges themselves are not immune to these political forces. In spite of a strong judicial identity that demands impartiality and ...


The Skeleton In The Hard Drive: Encryption And The Fifth Amendment, David W. Opderbeck 2019 University of Florida Levin College of Law

The Skeleton In The Hard Drive: Encryption And The Fifth Amendment, David W. Opderbeck

Florida Law Review

In Teva Pharmaceuticals USA, Inc. v. Sandoz, Inc., the Supreme Court addressed an oft-discussed jurisprudential disconnect between itself and the U.S. Court of Appeals for the Federal Circuit: whether patent claim construction was “legal” or “factual” in nature, and how much deference is due to district court decision-making in this area. This Article closely examines the Teva opinion and situates it within modern claim construction jurisprudence. The thesis is that the Teva holding is likely to have only very modest effects on the incidence of deference to district court claim construction, but that for unexpected reasons the case is ...


Desirable Inefficiency, Paul Ohm, Jonathan Frankle 2019 University of Florida Levin College of Law

Desirable Inefficiency, Paul Ohm, Jonathan Frankle

Florida Law Review

Computer scientists have recently begun designing systems that appear, at least at first glance, to be surprisingly, wastefully inefficient. A stock exchange forces all electronic trades to travel through a thirty-eight mile length of fiber-optic cable coiled up in a box; the Bitcoin protocol compels participants to solve difficult yet useless math problems with their computers; and the iPhone locks users out for many painful seconds after a mistyped password, a delay that increases with each subsequent mistake. We draw these examples and others together into a common, emerging, and underappreciated approach to digital system design, which we name “desirable ...


Speech Narcissism, Terri R. Day, Danielle Weatherby 2019 University of Florida Levin College of Law

Speech Narcissism, Terri R. Day, Danielle Weatherby

Florida Law Review

From its embryonic stage during the civil rights era to its modern-day presence on college campuses, the political correctness movement has undergone an extreme metamorphosis. In the university setting, it was originally intended to welcome diverse views by encouraging minority students to feel part of the learning environment and to contribute to the “marketplace of ideas.” Recently, however, as students more frequently demand trigger warnings and safe spaces in response to speech that they deem personally offensive, the use of political correctness measures on college campuses has had the unintended consequence of chilling speech. Contrary to longstanding First Amendment principles ...


Digitizing The Schoolhouse Gate: Protecting Students’ Off-Campus Cyberspeech By Switching The Safety On Tinker’S Trigger, Joshua Rieger 2019 University of Florida Levin College of Law

Digitizing The Schoolhouse Gate: Protecting Students’ Off-Campus Cyberspeech By Switching The Safety On Tinker’S Trigger, Joshua Rieger

Florida Law Review

Secondary-school students regularly engage in cyberspeech both inside and outside the schoolhouse gate. Internet-era forms of communication allow these students to produce off-campus cyberspeech that can easily be accessed or brought onto campus by other students or faculty. As early as the 1990s, public-school administrations began punishing students for off-campus cyberspeech, accessed or brought onto campus, that the administrations deemed threatening, intimidating, harassing, or generally inappropriate for the school setting. Parents continue to challenge public-school administrations’ punishments of their children by filing civil suits in federal courts claiming these administrations violated their children’s First Amendment right to free speech ...


“Go Sue Yourself!” Imagining Intrapersonal Liability For Negligently Self-Inflicted Harms, Lars Noah 2019 University of Florida Levin College of Law

“Go Sue Yourself!” Imagining Intrapersonal Liability For Negligently Self-Inflicted Harms, Lars Noah

Florida Law Review

Are “self-inflicted” harms actionable? Courts increasingly have allowed victims to identify other (typically unrelated) parties that may share responsibility for such injuries. Moreover, insofar as judges now also permit lawsuits against closely related parties, they arguably have expanded what it means for a harm to qualify as self-inflicted. Taking these various doctrinal developments to an illogical extreme, this Article asks whether we should just let victims bring tort claims against themselves, understanding that the victims’ own liability insurers represent the intended targets. That this idea is not as crazy as it sounds suggests the extent to which tort law has ...


Beware The Slender Man: Intellectual Property And Internet Folklore, Cathay Y. N. Smith 2019 University of Florida Levin College of Law

Beware The Slender Man: Intellectual Property And Internet Folklore, Cathay Y. N. Smith

Florida Law Review

Internet folklore is created collaboratively within Internet communities—through memes, blogs, video games, fake news, found footage, creepypastas, art, podcasts, and other digital mediums. The Slender Man mythos is one of the most striking examples of Internet folklore. Slender Man, the tall and faceless monster who preys on children and teenagers, originated on an Internet forum in mid-2009 and quickly went viral, spreading to other forums and platforms online. His creation and development resulted from the collaborative efforts and cultural open-sourcing of many users and online communities; users reused, modified, and shared each other’s Slender Man creations, contributing to ...


Dismantling Monuments, Richard H. Seamon 2019 University of Florida Levin College of Law

Dismantling Monuments, Richard H. Seamon

Florida Law Review

The Antiquities Act of 1906 authorizes the President to “declare” certain objects “to be national monuments,” and to “reserve parcels of land” to protect those national monuments. The Act does not expressly authorize the President to reduce or rescind a monument established by a prior President under the Act, and recent actions by President Donald Trump raise the question whether the Act impliedly authorizes such reductions or rescissions. The majority of legal scholars who have studied this question have said no, the Act does not grant such implied authority. This Article takes the contrary position. The President’s authority underthe ...


The Stealth Revolution In Personal Jurisdiction, Michael H. Hoffheimer 2019 University of Florida Levin College of Law

The Stealth Revolution In Personal Jurisdiction, Michael H. Hoffheimer

Florida Law Review

Since 2011 the Roberts Court has decided six personal jurisdiction cases that impose significant new constitutional restrictions on the power of courts and limit plaintiffs’ access to justice. But the Court’s opinions explaining those decisions have repeatedly denied that the Court is altering settled law. This Article argues that the Court is engaged in a stealth revolution, a process of radically changing existing law while claiming to follow controlling precedent. By claiming to rely on precedent, the Court avoids the need to offer a clear rule of decision, fails to explain the policies that motivate its changing approach to ...


Cash Me Outside, Howbow Dah?–An Alternative To Wasteful Medical Spending In Terminally Ill Patients, Christopher Neal Loy, Jr. 2019 University of Florida Levin College of Law

Cash Me Outside, Howbow Dah?–An Alternative To Wasteful Medical Spending In Terminally Ill Patients, Christopher Neal Loy, Jr.

Florida Law Review

The U.S. health care system is an inefficient machine that is burdened by overconsumption and wasteful spending. The system has long defaulted into maximizing the quantity of life over quality—a choice influenced by corporations that stand to profit with every additional procedure. To stymie health care spending and attempt to restore the true cost of treatment to patients, this Note proposes an alternative to how health insurers provide options to terminally ill cancer patients by offering a partial cash rebate to forgo any life-extending measures. The patient would be free to leave his or her legacy, the health ...


Transfer On Death Deeds: It Is Time To Establish The Rules Of The Game, Stephanie Emrick 2019 University of Florida Levin College of Law

Transfer On Death Deeds: It Is Time To Establish The Rules Of The Game, Stephanie Emrick

Florida Law Review

A transfer on death deed is a form of deed that allows real property assets to pass at death outside of the probate process. Through the twentieth century, there has been a movement in the world of property law—dubbed “the nonprobate revolution”—that focuses on using will substitutes to transfer personal property assets at death without the typical probate process. This is important because the probate process can be quite lengthy and expensive. Until recently, the nonprobate option was not readily available where real property assets were a part of the estate. The transfer on death deed essentially evolved ...


A Structural-Purposive Interpretation Of “Employment” In The Platform Economy, E. Gary Spitko 2019 University of Florida Levin College of Law

A Structural-Purposive Interpretation Of “Employment” In The Platform Economy, E. Gary Spitko

Florida Law Review

The considerable growth of the platform economy has focused attention on the issue of whether a provider engaged through a transaction platform should be classified as an employee of the platform operator, and therefore within the purview of workplace protective legislation or as an independent contractor, thus outside the scope of such legislation’s protections. This Article focuses specifically on whether the operator’s reservation of the right to impose quality control standards on the provider ought to give rise to employment obligations running in favor of the provider and against the operator. This narrow issue is of great importance ...


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