Richard L. Kaplan

University of Illinois College of Law

504 E. Pennsylvania Avenue

Champaign, IL 61820

United States

  • University of Illinois College of Law

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    • Fax: (217) 244-1478
SCHOLARLY PAPERS

37

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SSRN CITATIONS
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5

CROSSREF CITATIONS

17

Scholarly Papers (37)

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1.

Top Ten Myths of Medicare

The Elder Law Journal, Vol. 20, pp. 1-32, 2012, Illinois Program in Law, Behavior and Social Science Paper No. LBSS13-02, Illinois Public Law Research Paper No. 11-28
Number of pages: 33 Posted: 18 Jul 2012 Last Revised: 03 Oct 2012
Richard L. Kaplan
University of Illinois College of Law
Downloads 3,762 (3,928)

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Medicare, Long-Term Care, Taxes, Longevity

2.

A Guide to Starting Social Security Benefits

Journal of Retirement Planning, July-August 2008, U Illinois Law & Economics Research Paper No. LE08-025
Number of pages: 9 Posted: 04 Aug 2008
Richard L. Kaplan
University of Illinois College of Law
Downloads 3,334 (4,862)

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3.

To Roth or Not to Roth: Analyzing the Conversion Opportunity for 2010 and Beyond

Bureau of National Affairs Daily Tax Report, Vol. 9, No. 181, September 22, 2009 , University of Illinois Law & Economics Research Paper No. LE09-026
Number of pages: 6 Posted: 23 Sep 2009 Last Revised: 10 Oct 2009
Richard L. Kaplan
University of Illinois College of Law
Downloads 2,101 (10,271)

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4.

The Mother of All Conflicts: Auditors and Their Clients

Number of pages: 23 Posted: 20 Jul 2004
Richard L. Kaplan
University of Illinois College of Law
Downloads 1,524 (17,098)
Citation 11

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5.

Analyzing the Impact of the New Health Care Reform Legislation on Older Americans

Elder Law Journal, Vol. 18, No. 2, 2011, Illinois Program in Law, Behavior and Social Science Paper No. LBSS11-07
Number of pages: 36 Posted: 22 Jan 2011 Last Revised: 14 Jul 2011
Richard L. Kaplan
University of Illinois College of Law
Downloads 1,379 (19,862)

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tax

6.

Top Ten Myths of Social Security

Elder Law Journal, Vol. 3, No. 2, 1995, Illinois Public Law Research Paper No. 07-21, U Illinois Law & Economics Research Paper No. LE08-002
Number of pages: 26 Posted: 26 Jan 2008 Last Revised: 25 Mar 2008
Richard L. Kaplan
University of Illinois College of Law
Downloads 1,225 (23,711)

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7.

Retirement Planning's Greatest Gap: Funding Long-Term Care

Lewis & Clark Law Review, Vol. 11, No. 407, 2007, U Illinois Law & Economics Research Paper No. LE07-019, Illinois Public Law Research Paper No. 07-14
Number of pages: 45 Posted: 22 Jun 2007
Richard L. Kaplan
University of Illinois College of Law
Downloads 963 (33,485)

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8.

Financial Planning for the Non-Retiree

The Elder Law Report, Vol. 25, No. 3, October 2013, pp. 1-5, Illinois Program in Law, Behavior and Social Science Paper No. LBSS 14-18
Number of pages: 6 Posted: 10 Oct 2013 Last Revised: 02 Dec 2013
Richard L. Kaplan
University of Illinois College of Law
Downloads 915 (36,018)

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Taxation, Social Security, Medicare, Retirement, Financial Planning

9.

Retirees at Risk: The Precarious Promise of Post-Employment Health Benefits

Yale Journal of Health Policy, Law, and Ethics, Vol. 9, No. 2, 2009, U Illinois Law & Economics Research Paper No. LE09-021, Illinois Public Law Research Paper No. 09-04
Number of pages: 73 Posted: 07 Aug 2009 Last Revised: 01 Sep 2009
Richard L. Kaplan, Nicholas J. Powers and Jordan Zucker
University of Illinois College of Law, affiliation not provided to SSRN and DLA Piper US LLP, Chicago
Downloads 750 (47,247)

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10.

Back to School: The New Parameters of Funding a Grandchild's College Education

Journal of Retirement Planning, pp. 25-36, January-February 2008, U Illinois Law & Economics Research Paper No. LE08-008
Number of pages: 14 Posted: 13 Feb 2008 Last Revised: 14 Apr 2008
Richard L. Kaplan
University of Illinois College of Law
Downloads 750 (47,247)

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11.

Financing Long-Term Care After Health Care Reform

Journal of Retirement Planning, p. 9, July-August 2010, Illinois Program in Law, Behavior and Social Science Paper No. LE10-001
Number of pages: 12 Posted: 16 Oct 2010 Last Revised: 21 Oct 2010
Richard L. Kaplan
University of Illinois College of Law
Downloads 642 (57,886)

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12.

What Now? A Boomer's Baedeker for the Distribution Phase of Defined Contribution Retirement Plans

NYU Review of Employee Benefits and Executive Compensation, Chapter 4, 2015, University of Illinois College of Law Legal Studies Research Paper No. 16-6
Number of pages: 31 Posted: 01 Feb 2016
Richard L. Kaplan
University of Illinois College of Law
Downloads 632 (59,016)

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13.

Who's Afraid of Personal Responsibility? Health Savings Accounts and the Future of American Health Care

McGeorge Law Review, Vol. 36, p. 535, 2005, Illinois Public Law Research Paper No. 05-12, U Illinois Law & Economics Research Paper No. LE05-025
Number of pages: 36 Posted: 21 Sep 2005
Richard L. Kaplan
University of Illinois College of Law
Downloads 542 (71,713)

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14.

Federal Tax Policy and Family-Provided Care for Older Adults

U Illinois Law & Economics Research Paper No. LE06-003, Virginia Tax Review, Vol. 25, No. 2, pp. 509-562, Fall 2005
Number of pages: 56 Posted: 25 Jan 2006
Richard L. Kaplan
University of Illinois College of Law
Downloads 495 (80,208)

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15.

Enron, Pension Policy, and Social Security Privatization

Number of pages: 39 Posted: 19 Mar 2004
Richard L. Kaplan
University of Illinois College of Law
Downloads 466 (86,284)
Citation 1

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16.

Estate Planning for Retirement Benefits after the SECURE Act

46 American College of Trust and Estate Counsel Law Journal, 2020, University of Illinois College of Law Legal Studies Research Paper No. 21-03
Number of pages: 6 Posted: 07 Jan 2021
Richard L. Kaplan
University of Illinois College of Law
Downloads 460 (87,631)

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17.

Economic Inequality and the Role of Law

Number of pages: 21 Posted: 07 Feb 2004
Richard L. Kaplan
University of Illinois College of Law
Downloads 446 (90,769)

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18.

Desperate Retirees: The Perplexing Challenge of Covering Retirement Health Care Costs in a YOYO World

Connecticut Insurance Law Journal, Vol. 20, No. 2, 2014, pp. 433-458, Illinois Program in Law, Behavior and Social Science Paper No. LBSS14-33
Number of pages: 27 Posted: 11 Jun 2014 Last Revised: 13 Jun 2014
Richard L. Kaplan
University of Illinois College of Law
Downloads 410 (100,139)
Citation 1

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Medicare, retirement health costs, Medigap, managed care, long-term care

19.

Means-Testing Medicare: Retiree Pain for Little Governmental Gain

U Illinois Law & Economics Research Paper No. LE06-019, Illinois Public Law Research Paper No. 06-10, Journal of Retirement Planning, May-June 2006
Number of pages: 10 Posted: 19 Jul 2006
Richard L. Kaplan
University of Illinois College of Law
Downloads 400 (102,952)

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20.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
Daniel J. Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan M. Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming, David Gamage, Ari D. Glogower, Jacob Goldin, Andrew J. Haile, David Herzig, David Herzig, Hayes Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary D. Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard Jr., Orly Mazur, Susan C. Morse, Richard Pomp, James R. Repetti, Julie Roin, Daniel Schaffa, Erin Adele Scharff, Daniel Shaviro, Jay A. Soled, Sloan G. Speck, Kirk J. Stark, John A. Swain, Adam B. Thimmesch, Manoj Viswanathan, Edward A. Zelinsky and Eric M. Zolt
New York University School of Law, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Fordham University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 399 (103,564)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

21.

The Security of Social Security Benefits and the President's Proposal

Number of pages: 7 Posted: 07 Apr 2005
Richard L. Kaplan
University of Illinois College of Law
Downloads 394 (104,760)

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22.

Rethinking Medicare's Payroll Tax After Health Care Reform

Taxes - The Tax Magazine, pp. 55-59, August 2011, Illinois Program in Law, Behavior and Social Science Paper No. LBSS11-29, Illinois Public Law Research Paper No. 11-02
Number of pages: 6 Posted: 12 Aug 2011 Last Revised: 20 Oct 2011
Richard L. Kaplan
University of Illinois College of Law
Downloads 374 (111,147)

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23.

The Curious Evolution of Individual Retirement Accounts

Number of pages: 30 Posted: 11 Aug 2000
Richard L. Kaplan
University of Illinois College of Law
Downloads 316 (133,371)

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24.

Reforming the Taxation of Retirement Income

Virginia Tax Review, Vol. 32, No. 2, pp. 327-366, 2012, Illinois Program in Law, Behavior and Social Science Paper No. LBSS13-23, Illinois Public Law Research Paper No. 13-51
Number of pages: 41 Posted: 29 Mar 2013 Last Revised: 29 Jul 2013
Richard L. Kaplan
University of Illinois College of Law
Downloads 308 (137,187)

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Social Security, income taxation, pensions, defined contribution plans, minimum required distributions annuities, principal residence

25.

Funding a Grandchild's College Education

Number of pages: 34 Posted: 25 Sep 2001
Richard L. Kaplan
University of Illinois College of Law
Downloads 288 (147,174)

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26.

Financing Long-Term Care in the United States: Who Should Pay for Mom and Dad?

Number of pages: 28 Posted: 18 Dec 2001
Richard L. Kaplan
University of Illinois College of Law
Downloads 282 (150,366)
Citation 1

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27.

Cracking the Conundrum: Toward a Rational Financing of Long-Term Care

Number of pages: 46 Posted: 10 Nov 2004
Richard L. Kaplan
University of Illinois College of Law
Downloads 270 (157,656)

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28.

The Medicare Drug Benefit: A Prescription for Confusion

U Illinois Law & Economics Research Paper No. LE06-002, Illinois Public Law Research Paper No. 05-20, NAELA Journal, Vol. 1, No. 2, pp. 167-186, 2005
Number of pages: 22 Posted: 23 Dec 2005
Richard L. Kaplan
University of Illinois College of Law
Downloads 256 (165,722)

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29.

Supreme Court CIGNA Ruling Allows Workers to Reverse Harmful Pension Changes

BNA DAILY REPORT FOR EXECUTIVES, pp. B1-B2, June 1, 2011, Illinois Program in Law, Behavior and Social Science Paper No. LBSS11-24
Number of pages: 3 Posted: 03 Jun 2011 Last Revised: 07 Jun 2011
Richard L. Kaplan
University of Illinois College of Law
Downloads 229 (184,427)

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Taxation, Pensions, Cash Balance Plans

30.

The Cadillac Tax and Its Potential to Transform How Americans Purchase Health Care Services

2016 NYU Review of Employee Benefits and Executive Compensation, Ch. 3, University of Illinois College of Law Legal Studies Research Paper No. 17-02
Number of pages: 24 Posted: 08 Nov 2016
Richard L. Kaplan
University of Illinois College of Law
Downloads 214 (196,604)

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31.

When the Stepped-Up Basis of Inherited Property Is No More

ACTEC Law Journal, Vol. 47, No. 1 (Fall 2021), University of Illinois College of Law Legal Studies Research Paper, No. 22-10
Number of pages: 9 Posted: 01 Jan 2022
Richard L. Kaplan
University of Illinois College of Law
Downloads 199 (210,198)

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32.

Reflections on Medicare at 50: Breaking the Chains of Path Dependency for a New Era

Elder Law Journal, Vol. 23, No. 1, 2015, University of Illinois College of Law Legal Studies Research Paper No. 15-38
Number of pages: 40 Posted: 19 Dec 2015
Richard L. Kaplan
University of Illinois College of Law
Downloads 152 (264,375)

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33.

Crowding Out: Estate Tax Reform and the Elder Law Policy Agenda

Number of pages: 33 Posted: 28 Oct 2002
Richard L. Kaplan
University of Illinois College of Law
Downloads 113 (330,395)

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34.

Change and Continuity in Fringe Benefit Taxation: Seeking Sense and Sensibility

New York Law School Law Review, Vol. 59, 2014/15, pp. 285-306, University of Illinois College of Law Legal Studies Research Paper No. 15-13
Number of pages: 22 Posted: 11 Mar 2015
Richard L. Kaplan and Dawson Price
University of Illinois College of Law and Private Practice
Downloads 87 (391,248)

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35.

Property Transfers to Caregivers: A Comparative Analysis

103 Iowa Law Review 1997-2025 (2018), Hebrew University of Jerusalem Legal Research Paper No. 17-45
Number of pages: 35 Posted: 19 Oct 2017 Last Revised: 06 Sep 2018
Adam S. Hofri-Winogradow and Richard L. Kaplan
Faculty of Law, Hebrew University of Jerusalem and University of Illinois College of Law
Downloads 86 (396,756)

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caregiver, carer, benefits, property transfers, succession, labor

36.

Medicare for All vs. Medicare As Is: Eight Key Differences

Journal of Aging Law & Policy, pp. 115-140 (2021), University of Illinois College of Law Legal Studies Research Paper No. 21-23
Number of pages: 26 Posted: 17 Sep 2021 Last Revised: 29 Sep 2021
Richard L. Kaplan
University of Illinois College of Law
Downloads 76 (423,302)

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37.

The New Income Projection Rules for Defined Contribution Plans

Tax Notes Federal, Volume 172, August 2021, University of Illinois College of Law Legal Studies Research Paper No. 21-21
Number of pages: 11 Posted: 25 Aug 2021 Last Revised: 29 Sep 2021
Richard L. Kaplan and Barry Federici
University of Illinois College of Law and Family First Wealth Management
Downloads 61 (474,663)

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