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Book Cover
Author Ylvisaker Winger, Ruth

Title The Impact of Tax Legislation on Corporate Income Security Planning for Retirees
Published Milton : Routledge, 2018
Online access available from:
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Description 1 online resource (149 pages)
Series Routledge Library Editions: Taxation Ser. ; v. 3
Routledge Library Editions: Taxation Ser
Contents Cover; Half Title; Title Page; Copyright Page; Table of Contents; LIST OF TABLES; ACKNOWLEDGEMENTS; I. INTRODUCTION; The Social Security Act; Legislative History of Employee Income Security Plans; The Public-Private Hybrid of the American Welfare State; Current Status of Private Plans; II. BACKGROUND OF THE STUDY; The Titmuss Model for Policy Analysis; The Iceberg Phenomenon of Social Welfare; The Titmuss Model for Social Policy Analysis; Consequences of Social Compartmentalization; The Future of the Welfare State; The Titmuss Philosophy of the Welfare State
Employee Stock Ownership Plans (ESOPs)Payroll Stock Option Plan (PAVSOP); Discussion; 1982 Tax Equity and Fiscal Responsibility Act (TEFRA); Congressional Definition of Eligibility for Benefits; The Corporate Value System; Market Criteria Versus Adequacy; The Corporation and Integration; Corporate Ire; TEFRA and Early Retirement; TEFRA and the Structure of the Pension System; Discussion; The 1984 Deficit Reduction Act (DEFRA); Employee Trust in the Corporation; Employee Protections; Welfare Trust Funds; Discussion; The Retirement Equity Act (REA); REA and the Corporations
Social Security in the American Welfare StateThe Philosophical Perspective of the Welfare State; Summary; III. RESEARCH METHOD; Study Design; Rationale; Design Choices; Multiple-Embedded Case Study; History of Tax Legislation; Limitations of the Case Study; Investigator's Credentials; Units of Analysis; Entree to the Corporations; Selection of Units of Analysis; Units of Analysis; Cray Research, Incorporated; Dayton Hudson Corporation; General Mills; Honeywell Incorporated; Minnesota Mining and Manufacturing (3M); The Pillsbury Company; Super Valu Incorporated; Toro Incorporated; Wilcox Paper
Study EtiquetteData Collection; The Open-Ended Interview; Semi-Structured Survey Interview; History of Corporate Tax Incentives; Comments in Retrospect; Validity; Apparent Validity; Instrumental Validity; Theoretical Validity; Reliability; Limitations; IV. CORPORATE RESPONSE TO LEGISLATION; The Revenue Act of 1978; The Hardship and Loan Features of 401 (k); Employer Discretion; The 401 (k) as an Addition to Earnings; Corporate Response to the 401 (k); The 401(k) and Early Retirement; Discussion; The 1981 Economic Recovery Tax Act (ERTA); Individual Retirement Accounts (IRAs)
The Structure of the Welfare StatePrinciples of the Modern Welfare State; The Purpose of the Welfare State; The Criteria for Policies of the Welfare State; The Underlying Assumptions of the Welfare State; A Restatement; General Systems Theory and the Titmuss Philosophy; Application of the Titmuss Welfare Model to Critical Examinations of Welfare State; General Discussion of the Titmuss Model in the Welfare State; Occupational Welfare Based on the Titmuss Model; Fiscal Welfare Based on the Titmuss Model; Fiscal, Occupational and Social Welfare Based on the Titmuss Model
Notes The New Question for the Corporation
Print version record
Subject Compensation management -- United States.
Corporations -- Taxation -- Law and legislation -- United States.
Pension trusts -- Law and legislation -- United States.
Pension trusts -- United States.
Compensation management.
Corporations -- Taxation -- Law and legislation.
Pension trusts -- Law and legislation.
Pension trusts.
United States.
Form Electronic book
ISBN 0429490518