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Tax Law—Retired Tenured Professors’ Early Retirement Plan Compensation Subject to Federal Insurance Contributions Act Taxation—University of Pittsburgh v. United States, 507 F.3d 165 (3d Cir. 2007)

The Federal Insurance Contributions Act (FICA) funds a national system of old age, survivors, disability, and hospital insurance, commonly known as social security and Medicare. To achieve its purpose, FICA imposes a tax on both employers and employees at a level...

Chapter 40B Should Buy the Farm

This Note will use the Hamilton Farm incident in Winchester, Massachusetts, to discuss the effects and inefficacy of Chapter 40B.30 Part II, sections A and B, will first explore the history, usage, and contours of Chapter 40B. Part II, sections C and D, will then...