TEA.10.7

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A Technical Note: A Pension is a Pension is a Pension

Hudgins, Lane and Thomas R. Ireland. 2008. “A Technical Note: A Pension is a Pension is a Pension.”  The Earnings Analyst  10: 128-133.

Description

The title of this note is taken from the legal decision in Rotolo Chevrolet v. Superior Court (2003). That decision provided a specific answer to a question that is important in valuing the loss of pension benefits in both personal injury and wrongful termination litigation. The implications of this decision for various types of cases is examined in this note.

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