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Unfinished Business: The Affordable Care Act And The Problem Of Delayed And Denied Erisa Health Care Claim, 47 J. Marshall L. Rev. 887 (2014), Katherine Vukadin 2014 John Marshall Law School

Unfinished Business: The Affordable Care Act And The Problem Of Delayed And Denied Erisa Health Care Claim, 47 J. Marshall L. Rev. 887 (2014), Katherine Vukadin

The John Marshall Law Review

No abstract provided.


Central Falls Retirees V. Bondholders: Assessing Fear Of Contagion In Chapter 9 Proceedings, Maria Hylton 2013 Boston University School of Law

Central Falls Retirees V. Bondholders: Assessing Fear Of Contagion In Chapter 9 Proceedings, Maria Hylton

Faculty Scholarship

Modern Chapter 9 litigation has been characterized by extraordinary protections for municipal bondholders, and Central Falls is no exception. Although not well understood by politicians, fear of contagion has encouraged the adoption of legal arrangements that have limited the bankruptcy courts’ ability to include bondholders in the cost of restructuring municipal debt. This preference for bondholders (and, by extension, their insurers) has meant increased misery for taxpayers and retirees. Given that all of these actors appear to have been complicit to some degree in the creation and maintenance of the fiscally imprudent conditions that triggered bankruptcy and that evidence of ...


Can Pensions Be Restructured In (Detroit’S) Municipal Bankruptcy?, David A. Skeel Jr. 2013 University of Pennsylvania

Can Pensions Be Restructured In (Detroit’S) Municipal Bankruptcy?, David A. Skeel Jr.

Faculty Scholarship at Penn Law

This paper, which was written as a White Paper for the Federalist Society, describes and assesses the question whether public employee pensions can be restructured in bankruptcy, with a particular focus on Detroit. Part I gives a brief overview both of the treatment of pensions under state law, and of the Michigan law governing the Detroit pensions. Part II explains the legal argument for restructuring an underfunded pension in bankruptcy. Part III considers the major federal constitutional objections to restructuring, Part IV discusses arguments based on the Michigan Constitution, and Part V assesses several Chapter 9 arguments against restructuring. None ...


Federalism And Fiduciaries: A New Framework For Protecting State Benefit Funds, Richard E. Mendales 2013 Charleston School of Law

Federalism And Fiduciaries: A New Framework For Protecting State Benefit Funds, Richard E. Mendales

Richard E. Mendales

The financial crisis has underlined difficulties faced by states and their subdivisions in paying benefits to their employees. The most spectacular example is Detroit's bankruptcy, but state and local employers across the country face sharp cuts in benefits as their employers fight for solvency. A federal solution such as ERISA is precluded by considerations of federalism and the impracticability of getting major legislation through Congress. This Article proposes an alternative solution: a uniform state code, following other uniform state laws such as the Uniform Commercial Code, that states could adopt to govern both state and local plans. It would ...


Fact Sheet: What Influences Plans To Work After Ages 62 And 65?, Maximiliane E. Szinovacz, Gerontology Institute, University of Massachusetts Boston 2013 University of Massachusetts Boston

Fact Sheet: What Influences Plans To Work After Ages 62 And 65?, Maximiliane E. Szinovacz, Gerontology Institute, University Of Massachusetts Boston

Gerontology Institute Publications

Timing of retirement and, implicitly, plans to work in later life have great policy relevance. They affect Social Security expenditures, employers’ pension expenditures, as well as labor force supply and demand. In light of the recent recession, it is particularly important to explore whether economic downturns and workers’ financial status influence their later-life work plans. To answer this question, we analyzed data from the nationally representative Health and Retirement Study (HRS), which included questions about expectations to work full-time after age 62 and age 65.


Letter Regarding Pbgc Request For Information On Missing Participants In Individual Account Plans, Federal Register, Vol. 78, No. 120, June 21, 2013, Ellen A. Bruce, Brian Reilly 2013 University of Massachusetts Boston

Letter Regarding Pbgc Request For Information On Missing Participants In Individual Account Plans, Federal Register, Vol. 78, No. 120, June 21, 2013, Ellen A. Bruce, Brian Reilly

Pension Action Center Publications

On August 19, 2013, the Pension Action Center wrote to the Office of the General Counsel of the Pension Benefit Guaranty Corporation in response to their request for comments on the implementation of a new program to deal with benefits of missing participants in terminating individual account plans.


Testimony Before The Erisa Advisory Council, Ellen A. Bruce 2013 University of Massachusetts Boston

Testimony Before The Erisa Advisory Council, Ellen A. Bruce

Ellen Bruce

I am the director of the Pension Action Center of the Gerontology Institute at the University of Massachusetts Boston. In that capacity, I run the New England Pension Assistance Project (NEPAP), a U.S. Administration on Aging (AoA)-funded pension counseling project, and the Illinois Pension Assistance Project (IPAP) funded by the Retirement Research Foundation. Both of these projects represent low- and moderate-income plan participants who are having difficulty claiming their employer-sponsored retirement income. The AoA funds six pension counseling projects covering 29 states; all of which represent clients in much the same way we do at the Pension Action ...


Gender And Marital Status Differences In Retirement Planning, Maximiliane E. Szinovacz, Gerontology Institute, University of Massachusetts Boston 2013 University of Massachusetts Boston

Gender And Marital Status Differences In Retirement Planning, Maximiliane E. Szinovacz, Gerontology Institute, University Of Massachusetts Boston

Gerontology Institute Publications

During the past decades, women have increasingly joined the labor force and worked in their later years. Yet women, especially married women, often have shorter work histories than their male counterparts due to taking time off for child care or care for ailing relatives. Are they also different in their retirement expectations? To answer this question, we explore gender and marital status differences in retirement plans.


Do Inherited Iras Protect Assets Well?, Lindsey Paige Markus, assistance from Evan D. Blewett 2013 DePaul University

Do Inherited Iras Protect Assets Well?, Lindsey Paige Markus, Assistance From Evan D. Blewett

Evan Blewett

Whether a client has a complex or simple estate plan, failure to properly address a retirement plan (IRA) beneficiary designation may cause havoc. Regardless of what a client’s estate plan may say, the beneficiary designation under the client’s IRA governs.


Breaking The Glass Slipper: Reflections On The Self-Employment Tax, Patricia E. Dilley 2013 University of Florida Levin College of Law

Breaking The Glass Slipper: Reflections On The Self-Employment Tax, Patricia E. Dilley

Patricia E Dilley

Lawmakers and their staffs, in drafting tax legislation, often resemble Prince Charming looking for Cinderella with that glass slipper in hand -- rather than start from scratch and draft a completely new tax provision. It is frequently easier, faster, and more reassuring to taxpayers and tax practitioners to use an existing statute or approach and simply amend it slightly to make it fit the need of the new provision. However, problems can arise from this approach.

In the original Grimm Brothers' version of the Cinderella story, for example, the wicked stepsisters were each so anxious to be the chosen one that ...


Hidden In Plain View: The Pension Shield Against Creditors, Patricia E. Dilley 2013 University of Florida College of Law

Hidden In Plain View: The Pension Shield Against Creditors, Patricia E. Dilley

Patricia E Dilley

No abstract provided.


Hope We Die Before We Get Old: The Attack On Retirement, Patricia E. Dilley 2013 University of Florida Levin College of Law

Hope We Die Before We Get Old: The Attack On Retirement, Patricia E. Dilley

Patricia E Dilley

The American institution of retirement has sustained numerous attacks over the last twenty years, to the extent that it may cease to exist by the time most of today's workers reach their midsixties. Professor Patricia Dilley describes how all of the components of the "three-legged stool" that represents private pensions, personal savings, and Social Security, have declined so significantly in recent years that the combination may not be able to provide support for the elderly in the future, particularly those retired seniors who are in the lower and middle classes. Changes in employment policies, the markets for retirement savings ...


Leverage, Linkage, And Leakage: Problems With The Private Pension System And How They Should Inform The Social Security Reform Debate, Norman P. Stein, Patricia E. Dilley 2013 University of Florida Levin College of Law

Leverage, Linkage, And Leakage: Problems With The Private Pension System And How They Should Inform The Social Security Reform Debate, Norman P. Stein, Patricia E. Dilley

Patricia E Dilley

The argument for Social Security privatization is, at bottom, simple: we need more, and better, advance funding of the public retirement system. In particular, we need to commit a portion of FICA tax to privately managed investment accounts, which will purchase investment instruments that promise higher rates of return than the government debt instruments in which the Social Security surplus is currently invested. The privatization debate has centered on the extent to which Social Security faces an impending demographic crisis during the coming decades, whether privatization is fundamentally inconsistent with the idea of social insurance, whether privatization financial projections are ...


Taking Public Rights Private: The Rhetoric And Reality Of Social Security Privatization, Patricia E. Dilley 2013 Selected Works

Taking Public Rights Private: The Rhetoric And Reality Of Social Security Privatization, Patricia E. Dilley

Patricia E Dilley

This Article explores the foundations of the Social Security privatization debate. What is frequently portrayed as a numbers problem to which a "correct" answer can be found is in fact an ideological and political argument about wealth building versus direct income support and about the reality and security of public entitlement as opposed to private property rights. Efforts to use the idea of private property as the basis of rights in the context of the Social Security system and other non-retirement .social welfare programs have proven problematic. This Article suggests that Social Security, far from being a quaint, retrograde souvenir ...


Testimony Before The Erisa Advisory Council, Ellen A. Bruce 2013 University of Massachusetts Boston

Testimony Before The Erisa Advisory Council, Ellen A. Bruce

Pension Action Center Publications

I am the director of the Pension Action Center of the Gerontology Institute at the University of Massachusetts Boston. In that capacity, I run the New England Pension Assistance Project (NEPAP), a U.S. Administration on Aging (AoA)-funded pension counseling project, and the Illinois Pension Assistance Project (IPAP) funded by the Retirement Research Foundation. Both of these projects represent low- and moderate-income plan participants who are having difficulty claiming their employer-sponsored retirement income. The AoA funds six pension counseling projects covering 29 states; all of which represent clients in much the same way we do at the Pension Action ...


Judges “On The Take:” A Formula For Financial Security , Harry A. Halkowich 2013 Pepperdine University

Judges “On The Take:” A Formula For Financial Security , Harry A. Halkowich

Pepperdine Law Review

No abstract provided.


In Re Marriage Of Olhausen: The Characterization Of State Disability Retirement Benefits After Dissolution, John K. Hoover 2013 Pepperdine University

In Re Marriage Of Olhausen: The Characterization Of State Disability Retirement Benefits After Dissolution, John K. Hoover

Pepperdine Law Review

No abstract provided.


Managing Social Security Disability & Other Public Benefits: Development Of A Guide For Consumers And Providers, Stephanie L. Derochers 2013 Muskie School of Public Service, University of Southern Maine

Managing Social Security Disability & Other Public Benefits: Development Of A Guide For Consumers And Providers, Stephanie L. Derochers

Muskie School Capstones and Dissertations

One in five Americans has a disability, making it the largest minority group in the U.S. (Soffer, McDonald, & Blanck, 2010). In 2011, 13.4 million working-aged adults received a disability cash benefit from the Social Security Administration (Kregel, 2012).

The Social Security Administration (SSA) is the federal agency responsible for managing, executing and overseeing retirement, survivor, old-age and disability benefits. There are over 1,500 Social Security offices and over 65,000 employees nationwide (SSA, 2013). SSA manages at least five disability benefit programs: Supplemental Security Income (SSI), Social Security Disability Insurance (SSDI), Disabled Widow(er) Benefit (DWB), Childhood ...


Recommendations For A New Independent Adjudication Agency To Make The Final Administrative Adjudications Of Social Security Act Benefits Claims , Robin J. Arzt 2013 Pepperdine University

Recommendations For A New Independent Adjudication Agency To Make The Final Administrative Adjudications Of Social Security Act Benefits Claims , Robin J. Arzt

Journal of the National Association of Administrative Law Judiciary

No abstract provided.


Beck Vs. Pace International Union: A Mask Of Unanimity To Conceal Disagreement And Confusion, Sharon Hritz 2013 Pepperdine University

Beck Vs. Pace International Union: A Mask Of Unanimity To Conceal Disagreement And Confusion, Sharon Hritz

Journal of the National Association of Administrative Law Judiciary

No abstract provided.


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