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How Special Is the Special Timing Rule? Analyzing the Timing of FICA Taxation in Nonqualified Deferred Compensation Plans

Many employers offer nonqualified deferred compensation plans as a benefit to select employees, and those plans allow the employees to prepare for retirement in a tax-efficient manner. For employers,designing and administering such plans in compliance with federal law represents a paramount concern in order to achieve the tax advantages

Individual Accountability for Corporate Crime

Corporate crime is too often addressed by fining the corporation, leaving the real people who committed the crime facing no consequence at all. This failure to hold individuals accountable in cases of corporate malfeasance generates an accountability gap that undermines deterrence and introduces expressive costs. Facing heightened criticism of this

Tax Compliance in a Decentralizing Economy

Tax compliance in the United States has long relied on information from centralized intermediaries—the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing

Ending-Life Decisions: Some Disability Perspectives

This Essay considers the challenges to end-of-life decision-making that disability poses. I am perhaps an odd choice to offer the disability perspective on this or any topic, as I am able bodied and of sound mind, at least for the moment. For the past thirty years, however, I have puzzled

Unbefriended And Unrepresented: Better Medical Decision Making For Incapacitated Patients Without Healthcare Surrogates

The purpose of this Article is to help improve the quality of healthcare decision making for the unbefriended. I hope that this comprehensive and systematic explanation of both the problem and the available solutions will empower both public and clinical policymakers to develop more informed and more circumspect policies and

An Empirical Assessment of Georgia’s Beyond A Reasonable Doubt Standard To Determine Intellectual Disability In Capital Cases

In Atkins v. Virginia, the Supreme Court held that execution of people with intellectual disabilities violates the Eighth Amendment’s prohibition on cruel and unusual punishment. In doing so, the Court explicitly left to the states the question of which procedures would be used to identify such defendants as exempt

Earthquakes in The Oilpatch: The Regulatory and Legal Issues Arising Out of Oil And Gas Operation Induced Seismicity

This article reviews the scientific theories and studies regarding induced seismicity, in addition to examining the current regulatory framework and litigation arising out of these seismic events. Lastly, it provides strategies to aid stakeholders and identifies challenges likely to arise in the future. Part I of this Article provides a

Dueling Grants: Reimagining CAFA’s Jurisdictional Provisions

More than a decade after Congress passed the Class Action Fairness Act of 2005 (CAFA), courts continue to disagree as to its application and meaning in a variety of situations, many of which have wide-ranging effects. This article considers a fundamental issue that arises after a certification decision is reached:

Forty-Eight States Are Probably Not Wrong: An Argument for Modernizing Georgia’s Legal Malpractice Statute Of Limitations

The legal profession is largely self-regulated, and each state has a bar association charged with creating and enforcing basic standards of professionalism and competence for attorneys. Unfortunately, attorneys do not always adhere to these standards. In Georgia, the State Bar can address attorney misconduct through remedial measures up to and