765 Commonwealth Avenue
Boston, MA 02215
United States
Boston University School of Law
public sector unions, moral hazard, defined benefits pensions, defined contribution pensions, GASB 45, FAS 106, FASB, retiree heath care, Financial Accounting Standards Board, Governmental Accounting Standards Board
pension recoupment, pension overpayments, plan recoupment
The Patient Protection and Affordable Care Act, Discretionary clauses, ERISA, Firestone, De novo review, ERISA preemption, ERISA plan administrator, Conflicted plan administrator
GASB statement 68, public pension plans, underfunded public pension plans, Kentucky Employee Retirement System, defined benefit pension plan, hybrid cash balance pension plan
Chapter 9 of the bankruptcy code, municipal bondholders, taxpayers, retirees, municipal bankruptcy, Central Falls, public employee pensions, municipal debt
coerced speech, public employee union dues, public sector unions, union dues, public employee speech rights
contracts, retiree health care, health insurance, incomplete contracts, employee benefits
Retained Asset Accounts, RAAs, life insurance, ERISA, ERISA fiduciary liability