Pension law (US)
From Wikipedia, the free encyclopedia
Pension law in the United States generally refers to the statutes giving preference tax treatment for chiefly ERISA qualified plans (although non ERISA plans in government and higher education, nonprofits and research also may get similar tax treatment), giving plan participants protection for the benefits in the labor laws as well as both state and federal bankruptcy laws. Generally pensions for the very highly paid employees are call nonqualified deferred compensation plans and are usually designed to avoid recognition of current income by the employee.
[edit] External links
Pension Law in Brazil, Civil Procedure and Philosophy by Clovis Juarez Kemmerich (website in Portuguese)
[edit] See also
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