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| Internal Revenue Code | 2 |
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Peer reviewedChadwick, William J.; Foster, David S. – Vanderbilt Law Review, 1975
Reviews the historical development of the federal regulation of retirement plans (including the Employee Retirement Income Security Act of 1974), analyzes and evaluates the current regulatory scheme (justifiable and unjustifiable distinctions including those among types of plans), and suggests appropriate changes in the continuing quest for…
Descriptors: Federal Legislation, Fringe Benefits, History, Income
Peer reviewedBryan, E. Lewis; Cash, L. Stephen – Academe, 1986
Congress' proposed revision of the Internal Revenue Code could have a significant impact on the retirement options available to educators. Some retirement and tax shelter plans are reviewed including: Individual Retirement Accounts, Keogh plans, Section 403(b) of the Code, and retirement and estate planning. (MLW)
Descriptors: College Faculty, Estate Planning, Fringe Benefits, Higher Education
