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Publisher: Matthew Bender
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The New York University Review of Employee Benefits and Executive Compensation is a one-of-a-kind annual publication featuring expert analysis and discussion of the most critical cutting-edge issues in employee benefits and executive compensation by some of America's finest tax attorneys and professors.
Inside you'll find articles that examine hot-button compensation and tax issues like:
The previous edition's ISBN is 9798341721142.
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CHAPTER 1 Still Falling Short: A Survey of Benefits for Surviving Spouses in Public-Sector Defined Benefit Pension Plans
CHRISTOPHER WM. DAGG
GURSIMRAN KAUR
§ 1.01 INTRODUCTION
§ 1.02 FEDERAL LAWS GOVERNING SURVIVING SPOUSE PENSION
BENEFITS IN THE PRIVATE SECTOR
§ 1.03 PURPOSE OF SURVEY
§ 1.04 HISTORY OF SURVIVING SPOUSE BENEFITS IN PUBLIC-
SECTOR PENSIONS
§ 1.05 TRENDS
§ 1.06 PENSION PLANS FOR LAW ENFORCEMENT OFFICERS AND EMERGENCY RESPONDERS
§ 1.07 BENEFITS AND SPOUSAL PROTECTIONS IN DEFINED BENEFIT PLANS FOR POLICE OFFICERS, FIREFIGHTERS, AND OTHER EMERGENCY RESPONDERS
§ 1.08 CONCLUSION
§ 1.09 APPENDICES
CHAPTER 2 Will 401(k) Plans Start Getting Sued for Not Joining a PEP?
NEIL PLEIN
§ 2.01 INTRODUCTION
§ 2.02 THE OUTSOURCING ILLUSION
§ 2.03 PROFESSIONAL GOVERNANCE IS NO LONGER THEORETICAL
§ 2.04 THE DIRECT CLAIM: PROBABLY SETTLOR, BUT NOT THE END OF THE STORY
§ 2.05 THE CIRCUMSTANCES THEN PREVAILING ARE CHANGING
§ 2.06 YOUR 5500 IS YOUR GOVERNANCE/RISK RESUME
§ 2.07 PROFESSIONALIZED MODELS ARE NOT RISK-FREE
§ 2.08 CONCLUSION
CHAPTER 3 The Changing Environment of ESG Investing in Retirement Plans
DANA M. MUIR
NORMAN P. STEIN
§ 3.01 INTRODUCTION
§ 3.02 ESG INVESTING IN THE UNITED STATES
§ 3.03 DEPARTMENT OF LABOR REGULATORY RELEASES IN EARLY 2026
§ 3.04 SPENCE V. AMERICAN AIRLINES
§ 3.05 CONCLUSION
CHAPTER 4 Social Security for Future Generations: Reforming the Reform Process
JOHN A. TURNER
SERENA E. McCARTHY
§ 4.01 INTRODUCTION
§ 4.02 STAGE ONE: BEGIN THE REFORM PROCESS
§ 4.03 STAGE TWO: LOWER THE BARRIERS TO REFORM
§ 4.04 STAGE THREE: FACILITATE PASSING LEGISLATION
§ 4.05 CONCLUSION
CHAPTER 5 Legislating Loyalty
EDWARD A. ZELINSKY
§ 5.01 INTRODUCTION
§ 5.02 BACKGROUND
§ 5.03 THE BILLS: PPIRSA AND RIFDA
§ 5.04 ANALYSIS
§ 5.05 CONCLUSION
CHAPTER 6 Comments on Proposed Regulations for Trump Accounts (Section 530A IRAs)
CYNTHIA A. VAN BOGAERT
WILLIAM K. BORTZ
J.S. “CHRIS” CHRISTIE
RUSSELL A. GAUDREAU, JR.
ISRAEL GOLDOWITZ
ETHAN LIPSIG
MARIA O’BRIEN
W. THOMAS REEDER, JR.
RONALD S. RIZZO
ROBERT F. SCHATZ
ANDREW E. STAAB
RICHARD J. WICKERSHAM
§ 6.01 INTRODUCTION
§ 6.02 FOUNDATIONAL ISSUES
§ 6.03 IRA OWNER EXPERIENCE AND EDUCATION
§ 6.04 PROGRAM STRUCTURE AND OVERSIGHT
§ 6.05 ADDITIONAL TARGETED REGULATORY RECOMMENDATIONS
TABLE OF CASES
TABLE OF STATUTES
INDEX