New Options for Lawyer Retirement Plans Under the Economic Recovery Tax Act of 1981

Recent changes in the tax laws governing retirement plans may offer significant tax advantages to lawyers and other self-employed persons. The author discusses the provisions of the Economic Recovery Tax Act of 1981 as they affect self-employed lawyers and compares them with the advantages that may be obtained by incorporation—both firm incorporation and individual incorporations within a firm. He explores a variety of tax issues, including important related Tax Court decisions, and makes recommendations with respect to adopting a strategy by a particular lawyer or firm.     

A Multi-Level Conceptual Model to Examine Child Welfare Worker Turnover and Retention Decisions

There is little disagreement about the importance of a healthy stable workforce in promoting effective provision of child welfare services. This review proposes a multi-level conceptual model of child welfare workforce turnover combining traditional individual and organizational impacts with factors associated with community context. Identified gaps in the literature along with a related research agenda are reviewed. Also presented is an overview of the Florida Study of Professionals for Safe Families, a longitudinal study of new hires into the child welfare workforce across Florida, providing opportunities to address gaps and test model characteristics regarding turnover decisions and related outcomes.     

Contributory Negligence in the Twenty‐First Century: An Empirical Study of First Instance Decisions

In this article we report the results of an empirical study of 368 first instance decisions on the contributory negligence doctrine handed down in England and Wales between 2000 and 2014. The two central questions at which we looked were: how often a defendant's plea of contributory negligence was successful; and by how much a claimant's damages were reduced when a finding of contributory negligence was made. We also considered the extent to which the answers to these questions depended on the following variables: the claimant's age; the claimant's gender; the type of damage suffered by the claimant; the contextual setting of the claim; and the year of the decision. Our study uncovered several important truths about the contributory negligence doctrine hidden in this mass of case law, some of which cast significant doubt on the accuracy of widely held views about the doctrine's operation.