ERISA's anticutback rule and contingent early retirement benefits

Article Abstract:

ERISA prohibits employers from cutting back accrued employee retirement benefits. The author argues that the same provisions should be applied to early retirement benefits to be paid in case of a plant shutdown. He claims that ERISA does protect employers from economic harm under such a provision.

Economic aspects, Plant shutdowns, Retirement benefits

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Exclusion of contingent attorneys' fees from gross income

Article Abstract:

Successful plaintiffs in lawsuits must pay income tax on attorney's contingency fees though the plaintiffs never see the money. This article argues that plaintiffs should be able to exclude such fees from their taxable gross income.

Taxation, Income tax, Tax exclusion, Contingency fees

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An analysis of rule 11 plea bargain options

Article Abstract:

The options allowed in plea bargaining under the Federal Rule of Civil Procedure 11 are analyzed.

Plea bargaining

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