Questioning How the Bankruptcy Priority Scheme Treats Tax Claims Arising from the Termination of Overfunded Pension Plans

Authors

Michael J. Cohen

Keywords

bankruptcy, tax, pension, plans, overfund, ERISA, 1974, income tax, IRC

Recommended Citation

Michael J. Cohen, Questioning How the Bankruptcy Priority Scheme Treats Tax Claims Arising from the Termination of Overfunded Pension Plans, 70 Fordham L. Rev. 2437 (2002).
Available at: https://ir.lawnet.fordham.edu/flr/vol70/iss6/21