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Pensions, Cash Balance Pensions, Age Discrimination

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Patient Protection and Affordability Care Act, Health Care and Education Reconciliation Act, Health Care, Cost Control, Premium Assistance Tax Credit, Small Employer Health Insurance Tax Credit, Health Care Mandate, "Cadillac" Health Care Plans, Medicare Tax on Investment Income

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

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ERISA, preemption, health plans, health care, local government, benefits, San Francisco Health Care Security Ordinance

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health care, ERISA, federal preemption

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citizenship, citizenship-based taxation, residence-based taxation, worldwide taxation, foreign tax credit, Section 911 exclusion, Tiebout, domicile, resident, ordinarily resident, tax jurisdiction

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ERISA, preemption, health care, San Francisco

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ERISA, pensions, income tax

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entanglement, parsonage allowance, Section 119, Section 107, individual health care mandate, minimum essential coverage, religious exemptions and exclusions, First Amendment, Establishment Clause, Free Exercise, Warren, Lemon, Walz, Texas Monthly, Hosanna-Tabor, accommodation, FICA, Social Security

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dormant commerce clause, tax nexus, state taxation, apportionment

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Quill, National Bellas Hess, physical presence, dormant commerce clause, internet sales, e-commerce, mail order

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California, California Secure Choice Retirement Savings Trust Act, retirement, IRA, Roth IRA, payroll deduction savings,401(k), cash balance, ERISA, preemption, Shaw, Travelers

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dormant Commerce Clause, state income taxes, discrimination, Davis, traditional public function, Garcia

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Wal-Mart, ERISA, Preemption, Maryland

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health care, cost, cost control, managed care, HMOs, employer-financed, Sarah Palin, Obama, Internal Revenue Code Section 79, Internal Revenue Cose section 106, ERISA, ERISA preemption, tax credits

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preemption, ERISA, health care, San Francisco, San Francisco Health Care Security Ordinance

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ERISA, preemption, statutory interpretation, pensions, federalism

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Internet Sales, Mail Order Sales, Electronic Commerce, Dormant Commerce Clause, Due Process Clause, Sales and Use Tax, Nexus, Physical Presence, Quill, National Bellas Hess, Amazon Law, New York Sales and Use Tax, Internet Associates, Appellate Division, Agency

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Colorado, Amazon law, dormant Commerce Clause, nexus, internet sales, sales and use tax, big box retailers, Quill, physical presence, mail order

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tax expenditures, tax expenditure budget, direct spending, entitlements, capture, salience, tax salience, upside down effect

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pensions, 401(k), age discrimination, defined benefit plans, pension protection act, annuity

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citizenship-based taxation, residence-based taxation, statutory residence, domicile, source-based taxation

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ERISA, preemption, Gobielle, Shaw, Travelers, all-payer claims database, state-sponsored retirement plans, plain language, plain meaning, unrelated business income tax (UBIT)

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New York, Amazon Law, use tax, dormant Commerce Clause, nexus, internet sellers, Quill, physical presence, presumptions

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pension, private sector, ERISA, retirement, mandate

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Taxation; commerce clause; discriminatory taxation

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contraception mandate, Hobby Lobby, Obamacare, employer mandate, Religious Freedom Restoration Act

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Warren Buffett, Bill Gates, Giving Pledge, estate tax, income tax, charitable deduction

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income tax, dormant commerce clause, extraterritoriality, tax policy, telecommuting, apportionment

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Internal Revenue Code Section 4968, university endowments, donor-advised funds, private foundation, community foundations, charitable endowments, religious endowments, unrelatedbusiness income tax (UBIT), Tax Reform Act of 1968, private foundation taxes, public charities, regulatory taxation

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employer-provided health care, universal health care, consumer driven health care, single payer system, employer mandate

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Amazon Law, Quill, dormant commerce clause, physical presence, Nexus, state taxation, use tax, sales tax

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Johnson Amendment, 501(c)(3), churches, political campaigning, issue advocacy, substantial lobbying, 501(h), Rev. Rul. 2007-41

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nonresident income taxes, telecommuting, nexus, apportionment, due process clause, commerce clause, convenience of the employer, mobile workforce

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economically targeted investments, collateral economic benefits, Department of Labor, Interpretative Bulletin (IB) 2015-01, IB 08-1, IB 94-1, pensions, ERISA, fiduciary duties, prudence, loyalty, diversification, exclusive benefit, social investing

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sales tax, use tax, mail order sales, remote sales, internet sales, nexus, physical presence, Quill, National Bellas Hess, Complete Auto, Amazon law, dormant Commerce Clause, electronic retailer

Abstract:

Quill, National Bellas Hess, interstate commerce, dormant commerce clause, physical presence test, sales tax, use tax, commandeer, political process

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taxpayer standing, state taxpayer standing, municipal taxpayer standing, Article III case or controversy, redressability, Cuno, Flast, Winn, Doremus, Frothingham

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tax expenditure, Winn, Flast, tax credit, direct expenditure

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religion, religious accommodation, constitution, establishment clause, Hobby Lobby, employment

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Wynne, dormant commerce clause, double taxation, external consistency, internal consistency, apportionment, nondiscrimination

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parsonage, parsonage allowance, First Amendment, Walz, Texas Monthly, Freedom from Religion Foundation, tax subsidy

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California Amazon law, dormant Commerce Clause, Quill, National Bellas Hess, use tax, sales tax, internet sales, electronic sales, mail order sales, physical presence test, nexus

Abstract:

internet commerce, dormant Commerce Clause, electronic commerce, sales tax, Wayfair, Wynne, Quill, substantial nexus, stare decisis, convenience of the employer, physical presence, statutory residence

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"jock taxation," nonresident income taxation, Due Process, extraterritorial taxation, "convenience of the employer," Hillenmeyer, games-played method, duty-days method, Chicago Bears

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state-sponsored retirement savings programs for private sector employers, CalSavers Retirement Savings Program, Howard Jarvis Taxpayers Association, Employee Retirement Income Security Act of 1974 (ERISA), IRA payroll deposit arrangements, California Secure Choice Retirement Savings Trust Act, ERISA

Abstract:

tax, Minnesota Voters Alliance v. Mansky, Johnson Amendment, Internal Revenue Code Section 501(c)(3), nonprofit organizations, intervening in political campaigns, lobbying, First Amendment, political speech, express advocacy, “magic words,” FEC v. Wisconsin Right to Life, Inc., Rev. Rul. 2007-41

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