ADEA awards: a Supreme Court issue
Article Abstract:
The taxability of awards and agreed judgments under the Age Discrimination in Employment Act remains a contested issue and the US Supreme Court has agreed to address it. Taxpayers prevailing in suits claiming they were unlawfully discharged or penalized because of their age have long contended that the award is excludable under Section 104(a)(2), defining them as compensation for personal injury. The Service claims otherwise, and circuit courts have split. Taxpayers should consider special strategies.
Publication Name: Labor Law Journal
Subject: Law
ISSN: 0023-6586
Year: 1995
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Supreme Court mulls individual right to action under ERISA
Article Abstract:
The US Supreme Court is considering whether individual pension plan participants have a right to action under ERISA section 502(a)(3) for breaches of fiduciary duty in Varity Corp v. Howe. The case involves a company that misrepresented the health of an alternate pension plan in encouraging plan participants to transfer to the new plan. The participants lost their benefits when the new plan was terminated despite the promises of uninterrupted and unchanged benefits.
Publication Name: Labor Law Journal
Subject: Law
ISSN: 0023-6586
Year: 1995
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OFCCP affirmative action awards and stock market reaction
Article Abstract:
A positive stock market reaction to companies' affirmative action awards and a negative one to those found guilty of employment discrimination is criticized. Studies finding different results on this issue are compared.
Publication Name: Labor Law Journal
Subject: Law
ISSN: 0023-6586
Year: 2001
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