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jurisprudence, fractal, vehicles in the park, open texture, determinacy, penumbra, vagueness, specificity, complexity, rule style, tax law, employee benefits, pensions, legal realism, positivism, formalism, textualism, legal philosophy
ESOP, employee stock ownership plan, Louis Kelso, Russell Long
ERISA, Employee Benefits, Plans, Pension, Retirement, Health Insurance, Jurisprudence, Firestone
409A, tax policy, employee benefits, deferred compensation, prohibited transactions, qualified retirement plans, tax penalties
VEBA, Big Three, Retiree health, health insurance, erisa, employee benefits, tax
VEBA, employee benefits, health insurance, voluntary employees' beneficiary association, grantor trust, trust taxation, welfare benefits, 419, 419A
jurisprudence, fractal, vehicles in the park, open texture, safe harbor, unsafe harbor, common law, penumbra, vagueness, specificity, complexity, rule style, tax law, employee benefits, pensions, legislation, drafting, formalism, textualism, legal philosophy
tax, ERISA, employee stock ownership plans
Ronald Dworkin, H.L.A. Hart, John Austin, Jeremy Bentham, positivism, interpretivism, natural law, game theory, convention, command model
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