Defined Contribution Paradigm 1

(2004) 114 Yale Law Journal 451

Zelinsky, Edward A

Yale Law Journal

United States

1st January, 2004

Cases Referring to this Journal Article

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
LaRue v DeWolff, Boberg & Associates, Inc	[2008] USSC 3	United States Supreme Court	United States	20 Feb 2008	WorldLII

Legislation Cited

Legislation Name	Provision
Relief Act (ACT)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Integration of Tax and Spending Programs	(2004) 113 Yale Law Journal 955	Yale Law Journal	United States	1 Jan 2004	WorldLII	2
(2004-2) 2004-2 Irb 269	(2004-2) 2004-2 IRB 269	Immigration and Refugee Board of Canada	Canada	circa 2004	CanLII	1
"Accounting for the Federal Budget and Its Reform"	(2004) 41 Harvard Journal on Legislation 187	Harvard Journal on Legislation	United States	circa 2004	HeinOnline / LexisNexis	1
"Enron, Pension Policy, And Social Security Privatization"	(2004) 46 Arizona Law Review 53	Arizona Law Review	United States	circa 2004	HeinOnline / LexisNexis	1
(2004-45) 2004-22 Irb 971	(2004-45) 2004-22 IRB 971	Immigration and Refugee Board of Canada	Canada	circa 2004	CanLII	1
"Libertarian Paternalism Is Not an Oxymoron"	(2003) 70 University of Chicago Law Review 1159	University of Chicago Law Review	United States	circa 2003	HeinOnline / LexisNexis	8
"Employer-Based Retirement Income—the Ideal, the Possible, and the Reality"	(2003) 11 Elder Law Journal 37	Elder Law Journal	United States	circa 2003	HeinOnline / Westlaw	1
"An Alphabet Soup Agenda for Reform of the Internal Revenue Code and Erisa Provisions Applicable to Qualified Deferred Compensation Plans"	(2003) 56 SMU Law Review 627	SMU Law Review	United States	circa 2003	HeinOnline / LexisNexis	1
(2003-43) 2003-21 Irb 935	(2003-43) 2003-21 IRB 935	Immigration and Refugee Board of Canada	Canada	circa 2003	CanLII	1
"The Consequences of Undoing the Federal Income Tax"	(2003) 70 University of Chicago Law Review 319	University of Chicago Law Review	United States	circa 2003	HeinOnline / LexisNexis	1
"The Uncertain Psychological Case for Paternalism"	(2003) 97 Northwestern University Law Review 1165	Northwestern University Law Review	United States	circa 2003	HeinOnline / LexisNexis	2
"Pension Reform In The Aftermath Of Enron: Congress' Failure To Deliver The Promise Of Secure Retirement To 401(K) Plan Participants"	(2003) 92 Kentucky Law Journal 1	Kentucky Law Journal	United States	circa 2003	HeinOnline / LexisNexis	1
"Educational Opportunities For Taxpayers"	(2003) 18 Akron Tax Journal 1	Akron Tax Journal	United States	circa 2003	HeinOnline / LexisNexis	1
[2003] HR 1000	[2003] HR 1000		United Kingdom	circa 2003		1
"Challenging The Four "Truths" Of Personal Social Security Accounts: Evidence From The World Of 401(K) Plans"	(2003) 81 North Carolina Law Review 901	North Carolina Law Review	United States	circa 2003	HeinOnline / LexisNexis	1
"Simplifying the Transition to a (Progressive) Consumption Tax"	(2003) 56 SMU Law Review 53	SMU Law Review	United States	circa 2003	HeinOnline / LexisNexis	1
(2002-41) 2002-28 Irb 75	(2002-41) 2002-28 IRB 75	Immigration and Refugee Board of Canada	Canada	circa 2002	CanLII	1
(2002-45) 2002-28 Irb 93	(2002-45) 2002-28 IRB 93	Immigration and Refugee Board of Canada	Canada	circa 2002	CanLII	1
"Enron, Global Crossing, And Beyond: Implications For Workers"	(2002) 76 St Johns Law Review 815	St John's Law Review	United States - New York	circa 2002		2
"Enron: The Final Straw & How To Build Pensions Of Brick"	(2002) 41 Duquesne Law Review 69	Duquesne Law Review	United States	circa 2002	HeinOnline / LexisNexis	1
"Three And Possibly Four Lessons About Erisa That We Should, But Probably Will Not, Learn From Enron"	(2002) 76 St Johns Law Review 855	St John's Law Review	United States - New York	circa 2002		2
"Behavioral Finance and Investor Governance"	(2002) 59 Washington and Lee Law Review 767	Washington and Lee Law Review	United States	circa 2002	HeinOnline	3
"Worker Ownership Through 401(K) Retirement Plans: Enron'S Cautionary Tale"	(2002) 76 St Johns Law Review 835	St John's Law Review	United States - New York	circa 2002		1
Universal and Portable Pension Act of	[2002] HR 4482		United Kingdom	circa 2002		1
"Cross-Testing, Nondiscrimination, and New Comparability: A Rejoinder to Mr Orszag and Professor Stein"	(2001) 49 Buffalo Law Review 675	Buffalo Law Review	United States	circa 2001	HeinOnline / LexisNexis	1
"Cross-Tested Defined Contribution Plans: A Response to Professor Zelinsky"	(2001) 49 Buffalo Law Review 629	Buffalo Law Review	United States	circa 2001	HeinOnline / LexisNexis	1
"Is Cross-Testing a Mistake? Cash Balance Plans, New Comparability Formulas, and the Incoherence of the Nondiscrimination Norm"	(2001) 49 Buffalo Law Review 575	Buffalo Law Review	United States	circa 2001	HeinOnline / LexisNexis	1
(2000-8) 2000-1 CB 617	(2000-8) 2000-1 CB 617			circa 2000		1
"The Cash Balance Controversy"	(2000) 19 Virginia Tax Review 683	Virginia Tax Review	United States	circa 2000	HeinOnline / LexisNexis	2
"Are Tax Benefits Constitutionally Equivalent to Direct Expenditures"	(1998) 112 Harvard Law Review 379	Harvard Law Review	United States	circa 1998	HeinOnline / LexisNexis	1
"Three Versions of Tax Reform"	(1997) 39 William and Mary Law Review 157	William and Mary Law Review	United States	circa 1997		2
Michigan v United States	40 F3d 817; 63 USLW 2330; 74 AFTR2d 94-6806	United States Court of Appeals, Sixth Circuit	United States	2 Feb 1995	WorldLII	3
Schweizer Aircraft Corporation v Local International Union United Automobile Aerospace and Agricultural Implement Workers of America	29 F3d 83; 128 Lab Cas 11,187	United States Court of Appeals, Second Circuit	United States	11 Jul 1994	WorldLII	3
"Tax Policy Under a Hybrid Income-Consumption Tax"	(1992) 70 Texas Law Review 1145	Texas Law Review	United States	circa 1992	HeinOnline / LexisNexis	2
"Would a Consumption Tax Be Fairer than an Income Tax?"	(1980) 89 Yale Law Journal 1081	Yale Law Journal	United States	circa 1980	HeinOnline / Westlaw	3
"Implementing a Progressive Consumption Tax"	(1979) 92 Harvard Law Review 1575	Harvard Law Review	United States	circa 1979	HeinOnline / LexisNexis	1
"Consumption-Type Or Cash Flow Personal Income Tax, A"	(1974) 87 Harvard Law Review 1113	Harvard Law Review	United States	circa 1974	HeinOnline / LexisNexis	5
Board of Trustees of Employees' Retirement System of City of Baltimore v Mayor and City Council of Baltimore City	317 Md 72; 562 A2d 720		United States - Maryland			4
Cooper v IBM Pers Pension Plan	274 FSupp 2d 1010		United States		Westlaw	2
213 Idaho 231	213 Idaho 231		United States - Idaho			1
123 Idaho 124	123 Idaho 124		United States - Idaho			15
118 Idaho 119	118 Idaho 119		United States - Idaho			18
104 Tax Notes 601	104 Tax Notes 601	Tax Notes	United States			1
IRAs See Daniel Halperin, A Fairer and More Effective Approach to Deferred Compensation	103 Tax Notes 1187	Tax Notes	United States			1
"What Erisa Means By "Equitable": The Supreme Court'S Trail Of Error In Russell, Mertens, And Great-West"	103 Columbia Law Review 1317	Columbia Law Review	United States		HeinOnline / LexisNexis	9
Gucci Gulch: A Procedural Defense of Tax Expenditures and Tax Institutions	102 Yale Law Journal 1165	Yale Law Journal	United States		HeinOnline / Westlaw	2
Martin A Sullivan, Budget Preview: Are LSAs Coming to Town?	101 Tax Notes 1255	Tax Notes	United States			1
100 Tax Notes 1455	100 Tax Notes 1455	Tax Notes	United States			1
100 Tax Notes 969	100 Tax Notes 969	Tax Notes	United States			1
100 Tax Notes 730	100 Tax Notes 730	Tax Notes	United States			1
100 Tax Notes 416	100 Tax Notes 416	Tax Notes	United States			1
100 Tax Notes 217	100 Tax Notes 217	Tax Notes	United States			1
99 Tax Notes 739	99 Tax Notes 739	Tax Notes	United States			1
William G Gale & Peter R Orszag, Whither Pensions? A Brief Analysis of PortmanCardin III	99 Tax Notes 573	Tax Notes	United States			1
99 Tax Notes 565	99 Tax Notes 565	Tax Notes	United States			1
"Time Value of Money,"	95 Yale Law Journal 506	Yale Law Journal	United States		HeinOnline / Westlaw	3
Martin A Sullivan, Pols Maneuver To Protect and Increase Pensions	95 Tax Notes 822	Tax Notes	United States			1
93 Tax Notes 1152	93 Tax Notes 1152	Tax Notes	United States			1
"Social Irresponsibility, Actuarial Assumptions, and Wealth Distribution: Lessons about Public Policy from a Prepaid Tuition Program,"	88 Michigan Law Review 1035	Michigan Law Review	United States		HeinOnline / LexisNexis	2
85 Tax Notes 1305	85 Tax Notes 1305	Tax Notes	United States			1
New Ten-Ton Monster: The PBGC and Bankruptcy	77 Minnesota Law Review 803	Minnesota Law Review	United States		HeinOnline / LexisNexis	2
FSAs See Julie A Roin, United They Stand, Divided They Fall: Public Choice Theory and the Tax Code	74 Cornell Law Review 62	Cornell Law Review	United States		HeinOnline / LexisNexis	1
66 North Carolina Law Review 315	66 North Carolina Law Review 315	North Carolina Law Review	United States		HeinOnline / LexisNexis	2
42 USC 114	42 USC 114	United States Code	United States		LII (Cornell)	1
31 Akron Law Review 229	31 Akron Law Review 229	Akron Law Review	United States		HeinOnline / LexisNexis	1
29 USC 218	29 USC 218	United States Code	United States		LII (Cornell)	10
"Accounting for Federal Tax Subsidies in the National Budget"	22 National Tax Journal 244	National Tax Journal	United States			4
Edward A Zelinsky, Against a Federal Patients' Bill of Rights	21 Yale Law & Policy Review 443	Yale Law & Policy Review	United States		HeinOnline / LexisNexis	1
Danshera Cords, Comment, The Medical Savings Account Provision of the HIPAA: Is It Sound Health and Tax Policy?	21 Seattle University Law Review 1217	Seattle University Law Review	United States		HeinOnline / LexisNexis	1
Edward A Zelinsky, For Realization: Income Taxation, Sectoral Accretionism, and the Virtue of Attainable Virtues	19 Cardozo Law Review 861	Cardozo Law Review	United States		HeinOnline / LexisNexis	1
Edward A Zelinsky, Tax Policy v Revenue Policy: Qualified Plans, Tax Expenditures, and the Flat, Plan Level Tax	13 Virginia Tax Review 591	Virginia Tax Review	United States		HeinOnline / LexisNexis	1
Edward A Zelinsky, Qualified Plans and Identifying Tax Expenditures: A Rejoinder to Professor Stein	9 American Journal of Tax Policy 257	American Journal of Tax Policy	United States		HeinOnline / Westlaw	1
"Rethinking the Risk of Defined Contribution Plans"	4 Florida Tax Review 607	Florida Tax Review	United States		HeinOnline / Westlaw	3

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