Kaplan publishes article on gender discrimination in retirement plans

The requirement that individuals withdraw required minimum distribution amounts, as specified in the SECURE 2.0 Act, requires women to withdraw more than theirgender-specific life expectancy would otherwise require. This is the conclusion of Professor Richard Kaplan in a new article published in the Pittsburgh Tax Review. The paper was originally presented at an ABA-sponsored conference […]

Lawsky publishes article on legal inconsistencies

When a law is inconsistent, further guidance should come from Congress, courts, and administrative agencies to create clarity. In her recent article, Professor Sarah Lawsky examines via a programming language framework an example of a tax statute that mandates inconsistent outcomes for the same set of facts and shows how that inconsistency has been addressed […]

Undark quotes Sherkow on FDA regulation of peptides

In order to bring a drug to market, manufacturers have long been required to demonstrate safety and effectiveness in clinical trials; however, Health and Human Services Secretary Robert F. Kennedy Jr. would like to change the Food and Drug Administration’s role to make it easier access experimental medicine. In an article on the FDA considering […]

Maggs publishes 8th edition of Law and Legal System of the Russian Federation

Professor Peter Maggs published the 8th edition of his co-authored book “Law and Legal System of the Russian Federation” in May. Updates to the latest edition include Russia’s withdrawal from the jurisdiction of the European Court of Human Rights, the legal integration of Donetsk, Kherson, Lugansk, and Zaporozhe into the Russian Federation, and sweeping legislative […]

Capitol Forum quotes Anderson on employee stock ownership plans

The Department of Labor recently announced it would no longer prioritize investigations and enforcement actions against employee stock ownership plans (ESOP). The Capitol Forum account of this policy change notes the regulatory concerns this announcement raises and quotes Professor Sean Anderson extensively. “Some actors in the ESOP industry will be incentivized to be less careful […]

Lawsky publishes article on Direct File

Direct File, a program that allows some taxpayers to file federal income tax returns with the United States government online for free, is an extraordinary accomplishment, Professor Sarah Lawsky writes in a new article published in the Pittsburgh Tax Review. Examining the computer code underlying Direct File, Lawsky finds choices that make “the application of […]

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