Mere Right to Designate a Beneficiary? The Value of Death Benefits to the Insured Beyond Asbestos Workers Local No. 23 Pension Fund v. United States
In Asbestos Workers Local No. 23 Pension Fund v. United States, a federal district court held that certain guaranteed-minimum pension plan benefits payable to the plan participant's designated beneficiary were not subject to levy as the result of a tax lien on the property of the plan participant. ...
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- Taxation Section