[PDF][PDF] Financial illiteracy meets conflicted advice: the case of thrift savings plan rollovers
JA Turner, BW Klein, NP Stein - The Journal of Retirement, 2016 - gflec.org
Bad financial decision-making can be due to a combination of lack of financial literacy and
conflicted advice from advisers who know that many people are insensitive to differences in …
conflicted advice from advisers who know that many people are insensitive to differences in …
Reversions from Pension Plans: History, Policies, and Prospects
NP Stein - Tax L. Rev., 1988 - HeinOnline
Defined benefit retirement plans are systematic programs in which employers promise to pay
employees a specified benefit at retirement, generally in the form of a life annuity. 1 During …
employees a specified benefit at retirement, generally in the form of a life annuity. 1 During …
An Alphabet Soup Agenda for Reform of the Internal Revenue Code and ERISA Provisions Applicable to Qualified Deferred Compensation Plans
NP Stein - SMUL Rev., 2003 - HeinOnline
SUBCHAPTER D of the Internal Revenue Code endows certain advance-funded, employer-sponsored
retirement arrangements with the advantage of relatively pure income tax deferral…
retirement arrangements with the advantage of relatively pure income tax deferral…
Leverage, Linkage, and Leakage: Problems with the Private Pension System and How They Should Inform the Social Security Reform Debate
NP Stein, PE Dilley - Wash. & Lee L. Rev., 2001 - HeinOnline
The argument for Social Security privatization is, at bottom, simple: we need more, and
better, advance funding of the public retirement system. 1 In particular, we need to commit a …
better, advance funding of the public retirement system. 1 In particular, we need to commit a …
Qualified Plans and Tax Expenditures: A Reply to Professor Zelinsky
NP Stein - Am. J. Tax Pol'y, 1991 - HeinOnline
The tax treatment of qualified deferred compensation plans is generally reckoned to give
rise to tax expenditures that can be justified only insofar as they contribute to our national …
rise to tax expenditures that can be justified only insofar as they contribute to our national …
Raiders of the Corporate Pension Plan: The Reversion of Excess Plan Assets to the Employer
NP Stein - Am. J. Tax Pol'y, 1986 - HeinOnline
The Internal Revenue Code provides substantial tax advantages to deferred compensation
plans that satisfy certain requirements. 12 Such plans are also subject to regulation by the …
plans that satisfy certain requirements. 12 Such plans are also subject to regulation by the …
Simplification and IRC Sec. 415
NP Stein - Fla. Tax Rev., 1994 - HeinOnline
There has been much talk of late about simplifying Subchapter D, the web of rules
governing the affairs of tax-qualified pension plans.'Among the targets that the simplification …
governing the affairs of tax-qualified pension plans.'Among the targets that the simplification …
Employee Stock Ownership After Enron: Proceedings of the 2003 Annual Meeting, Association of American Law Schools Section on Employee Benefits
NP Stein, CE Medill, SJ Stabile, JN Gordon… - … . Rts. & Emp. Pol'y J., 2003 - HeinOnline
Professor Norman P. Stein*: This session is entitled" Employee Stock Ownership After Enron,"
and I assume that title has drawn into this room people who know something about either …
and I assume that title has drawn into this room people who know something about either …
I, fiduciary: some reflections on the definition of fiduciary under ERISA
NP Stein - Drexel L. Rev., 2013 - HeinOnline
I, FIDUCIARY: SOME REFLECTIONS ON THE DEFINITION OF FIDUCIARY UNDER ERISA
Norman P. Stein* ....... 558 ......................... … See RICHARD P. MULCAHY, A SOCIAL …
Norman P. Stein* ....... 558 ......................... … See RICHARD P. MULCAHY, A SOCIAL …
Equity in the Distribution of Tax Preferences for Pensions: Capping the Amount Allowable in Tax-Preferenced Retirement Plans
NP Stein, JA Turner - Florida Tax Review, 2014 - papers.ssrn.com
Tax-preferenced retirement plans are designed to be vehicles for saving for retirement, not
massive tax shelters for wealthy individuals. Because tax preferences for retirement savings …
massive tax shelters for wealthy individuals. Because tax preferences for retirement savings …