Deferred Compensation Is Now Taxed to the Spouse Who Has the Right to Receive It

Liberalism is back on its heels, pushed there by political movements in the United States and Europe and by the critiques of legal scholars and...

Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of Valley tech billionaires and...

Professor Elizabeth Scott, the chief reporter of the American Law Institute’s (ALI) Restatement of Children and the Law, has often observed that the...

This Article considers the interaction between marriage, households, and public welfare-type benefits. In light of constant cultural and media...

Over the past twenty-five years, Congress has enacted several major reforms for employer-sponsored retirement plans and individual retirement accounts...

There have been a lot of intriguing developments in the Hamilton Reserve Bank vs Sri Lanka litigation lately, not least mounting questions around who...

In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax...

Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large...

Law students frequently find the U.S. Supreme Court’s Dormant Commerce Clause doctrine confusing. That is no surprise given the sharp disagreement...

Singlehood is becoming an increasingly important social identity category. Thousands of people are members of Facebook groups such as I am my Own...

At the inception of a new and potentially transformative type of tax enforcement, this Article reviews the goals underlying the prohibition on state...

The pathway to stable and secure middle-class status involves two elements: the ability to postpone family formation to facilitate human capital...

Scores of lawsuits have pushed retirement plan sponsors to shorter, easier-to-navigate menus, but – as Ian Ayres and Quinn Curtis argue in this work –...

Family law is for young people. To facilitate child rearing and help spouses pool resources over a lifetime, the law obligates parents to minor...

When Jennifer Lopez and Ben Affleck got engaged the first time, in 2002, he gave her a very pricey ring. That engagement ring was reportedly worth as...

The Russian invasion of Ukraine in 2022 provoked the imposition of economic sanctions that are unprecedented in their swiftness, severity, and novelty...

A division exists between scholars who claim that Congress made only limited delegations to executive officials in the early Republic, and those who...

By the end of the 20th century, international tax law was a dinosaur: outdated, outmoded, and inadequate at collecting and allocating the taxing...