Disability Funding of Pension Contributions

Although pension plans are thought of primarily as a source of cash income for the elderly, they typically serve other functions as well. For example, they usually contain early retirement features and often provide pensions to workers who lose their jobs because of disability. The high proportion of pension plans with disability retirement features is dramatized in data from the Bureau of Labor Statistics' annual survey -- none of these programs had provisions to make up employee contributions and employer matches where the employee becomes disabled during their employment years.

22 minute readJune 02, 2014 at 12:00 AM
By
Lawrence L. Bell
Disability Funding of Pension Contributions

Although pension plans are thought of primarily as a source of cash income for the elderly, they typically serve other functions as well. For example, they usually contain early retirement

This premium content is locked for Accounting and Financial Planning for Law Firms subscribers only

ENJOY UNLIMITED ACCESS TO THE SINGLE SOURCE OF OBJECTIVE LEGAL ANALYSIS, PRACTICAL INSIGHTS, AND NEWS IN Accounting and Financial Planning for Law Firms

  • Stay current on the latest information, rulings, regulations, and trends
  • Includes practical, must-have information on copyrights, royalties, AI, and more
  • Tap into expert guidance from top entertainment lawyers and experts
Subscribe Now

Already have an account? Sign In Now

For enterprise-wide or corporate access, please contact Customer Service at [email protected] or call 1-877-256-2473.

NOT FOR REPRINT

© 2026 ALM Global, LLC, All Rights Reserved. Request academic re-use from www.copyright.com. All other uses, submit a request to [email protected]. For more information visit Asset & Logo Licensing.

Continue Reading

Analyzing the CCPA’s New Risk Assessment Requirement

Businesses subject to the CCPA now must conduct risk assessments for certain types of processing activities and, starting in 2028, must certify to California regulators that they completed the assessments.

February 01, 2026

Accountability and Precision Will Define the Next Phase of AI Adoption

The firms that will thrive when it comes to the adoption of AI will not be those with the most tools or the most prompts. They will be the ones with clear standards, defined human ownership and a dedicated AI partner able to turn raw generation into reliable, high‑value content.

February 01, 2026

AI Requires Law Firms to Rethink Business Models

Artificial intelligence is changing how legal work is performed. What’s needed is problem-solving optimism, a clinical appraisal of the firm’s capabilities and economic position, and earnest resolve to change before market pressure forces change under duress.

February 01, 2026

Using Private AI Tools Can Improve Ethical Compliance

The ethical use of AI should be a prerequisite for the integration of AI into a legal practice. Failure to learn and implement transparency, accountability, and best practices for responsible AI usage prior to employing AI will likely result in ethical and malpractice difficulties.

February 01, 2026