| Description |
1 online resource (xix, 171 pages) |
| Contents |
How are they different? the defined benefit and defined contribution formats contrasted as a matter of plan design -- Why does it matter? allocating risk and reward between employer and employee -- How did It Happen?-- Why did it happen? and why social security accounts didn't -- What does it mean? consumption taxation, tax expenditures, and the future of the internal revenue code -- What is the future of the defined contribution paradigm? -- What should we do? |
| Summary |
"The Origins of the Ownership Society is a helpful book for lawyers, public policy specialists, and anyone concerned about the financial future of the Baby Boom generation and its children. As Baby Boomers plan for their retirements, finance their children's educations, and provide for their families' medical expenses, they confront a fundamental reality: America today is a defined contribution society, and Americans save for retirement, health care, and education savings through IRAs, 401(k) accounts, 529 programs, FSAs, HRAs, HSAs, and other individual accounts that did not exist a generation ago. The emergence of these accounts has been a revolution which has, step-by-step, without fanfare, cumulatively transformed tax and social policy in fundamental ways." "Professor Zelinsky gives a detailed description of the defined contribution revolution, its causes and its implications. For lawyers, Zelinsky provides useful insights into the network of individual accounts that are now central features of the U.S. income tax for retirement, medical and health savings. The book provides Baby Boomers with the guidance they need to plan for their retirements, educate their offspring, and prepare for the medical costs of their older years. The defined contribution format will, for good or for ill, be the framework governing the Baby Boomers' choices. The Origins of the Ownership Society explains where we are, how and why we got there, and what our options are for the future."--Jacket |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
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English |
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Print version record |
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digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL |
| Subject |
Social security -- Law and legislation -- United States
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Social security individual investment accounts -- United States
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Retirement income -- United States
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Internal revenue law -- United States
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Spendings tax -- Law and legislation -- United States
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Taxation of articles of consumption -- Law and legislation -- United States
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Internal revenue law
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Retirement income
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Social security individual investment accounts
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Social security -- Law and legislation
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Spendings tax -- Law and legislation
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Taxation of articles of consumption -- Law and legislation
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Soziale Sicherheit
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Alterseinkünfte
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Rente
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Private Altersversorgung
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Steuerpolitik
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United States
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USA
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| Form |
Electronic book
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| ISBN |
9780199855407 |
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0199855404 |
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