Repeal Tax Incentives for ESOPs (with Andrew Stumpff), Tax Notes (2009)

The proposal would repeal special tax incentives given to employee stock ownership plans, as well...



Leverage, Linkage, and Leakage: Problems with the Private Pension System and How They Should Inform the Social Security Reform Debate, Washington and Lee Law Review (2001)

The problems of the private sector retirement system should be considered in the debate over...



Cross-Tested Defined Contribution Plans: A Response to Professor Zelinsky (with Peter Orszag), Buffalo Law Review (2001)