Can a State Mandate an Employee to Act Voluntarily?—The Saga of State-Mandated Payroll Deduction IRA Programs

Source: Scott E. Galbreath, Journal of Pension Benefits, Vol. 26, No. 1, Autumn 2018
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For small employers who wish to establish payroll-deduction, non-ERISA retirement savings plans with “opt-out” provisions for employees, there is much at stake in how courts will define “voluntary.”