Megacompany Employee Churn Meets 401(k) Vesting Schedules: A Sabotage on Workers’ Retirement Wealth

Samantha J. Prince is an Assistant Professor of Law at Penn State Dickinson Law. She earned her LL.M. (Tax) from Georgetown University Law Center; J.D. Widener Commonwealth Law; and her B.S. in Chemistry from Muhlenberg College. The author gratefully acknowledges Ali Fraerman, Callie Bruzzone, Amir Perk, and the Yale Law & Policy Review staff and editorial board for their outstanding contributions to, and assistance with, this Article. Additional thank you to colleagues Matthew Bodie, Deepa Das Acevedo, Danielle Conway, Jeffrey Dodge, Michael Doran, Daniel I. Halperin, Victoria Haneman, Joan MacLeod Heminway, David Hoffman, Katie Pratt, Mark Price, Cassidy R. Prince, Richard J. Radcliffe, Steve Rosenthal, Norman Stein, James Tierney, Laura H. Williams, Sarah J. Williams for their support, helpful feedback, and valuable suggestions. The author would also like to thank colleagues at the 25th Annual Critical Tax Conference, the National Business Scholars Conference, and Widener Commonwealth Law for valuable feedback and suggestions. And last but certainly not least, the author would like to thank Joseph Crowley, Adrianna Dunn, Christopher Gazzio, Taylor Haberle, Kate Kuhn, Phyillis Macharia, and Lauren Stahl for their assistance with research and footnotes. All errors are my own.