Taxation of military retirement benefits
Article Abstract:
The imposition by the Kansas state of income tax on military retirement benefits and the exemption of state and local government retirement benefits from similar taxation is a form of discriminatory taxation. The Supreme Court unanimously decided that Kansas violated the law against discriminatory taxation of a federal employee based on the source of the pay. The Court also held that military retiree benefits should not be differentiated from state and local retirement benefits and that military retirement benefits are reduced pay.
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 1992
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Chemung Canal Trust Co. v. Sovran Bank/Maryland
Article Abstract:
Past fiduciaries of a fund does not have the legal right to sue under the ERISA but they may claim indemnity under the statute. This was the decision of the Second Circuit of Appeals in the Chemung Canal Trust Co versus Sovran Bank/Maryland case. The court held that section 1132(a) of ERISA stipulates that only those listed in the section are allowed to suebased on as ERISA violation. However, the court also ruled that claims to contribution are allowed under the statue.
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 1992
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