{"id":"https://openalex.org/W4404961204","doi":"https://doi.org/10.2139/ssrn.4980509","title":"Comments on Domestic Abuse Victim Distributions from 401(k) Plans to IRS re: Notice 24-55","display_name":"Comments on Domestic Abuse Victim Distributions from 401(k) Plans to IRS re: Notice 24-55","publication_year":2024,"publication_date":"2024-01-01","ids":{"openalex":"https://openalex.org/W4404961204","doi":"https://doi.org/10.2139/ssrn.4980509"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.4980509","doi":"https://doi.org/10.2139/ssrn.4980509","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4980509","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.4980509","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5077517862","display_name":"Samantha J. Prince","orcid":"https://orcid.org/0000-0003-1879-0293","observed_orcids":["https://orcid.org/0000-0003-1879-0293"]},"institutions":[{"id":"https://openalex.org/I130769515","display_name":"Pennsylvania State University","ror":"https://ror.org/04p491231","country_code":"US","type":"education","lineage":["https://openalex.org/I130769515"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Samantha J. Prince","raw_affiliation_strings":["Pennsylvania State University, Dickinson Law","Pennsylvania State University, Dickinson Law, 150 S College Street, Carlisle, PA 17013, United States"],"raw_orcid":"https://orcid.org/0000-0003-1879-0293","affiliations":[{"raw_affiliation_string":"Pennsylvania State University, Dickinson Law","institution_ids":["https://openalex.org/I130769515"]},{"raw_affiliation_string":"Pennsylvania State University, Dickinson Law, 150 S College Street, Carlisle, PA 17013, United States","institution_ids":["https://openalex.org/I130769515"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5098246705","display_name":"Luke Gorman","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I130769515","display_name":"Pennsylvania State University","ror":"https://ror.org/04p491231","country_code":"US","type":"education","lineage":["https://openalex.org/I130769515"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Luke Gorman","raw_affiliation_strings":["Pennsylvania State University, Dickinson Law","Pennsylvania State University, Dickinson Law, 150 S College St, Carlisle, PA 17013, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Pennsylvania State University, Dickinson Law","institution_ids":["https://openalex.org/I130769515"]},{"raw_affiliation_string":"Pennsylvania State University, Dickinson Law, 150 S College St, Carlisle, PA 17013, United States","institution_ids":["https://openalex.org/I130769515"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5059664202","display_name":"Nicole T. Cesanek","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I130769515","display_name":"Pennsylvania State University","ror":"https://ror.org/04p491231","country_code":"US","type":"education","lineage":["https://openalex.org/I130769515"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Nicole Cesanek","raw_affiliation_strings":["Penn State Harrisburg","Pennsylvania State University, Dickinson Law","Pennsylvania State University, Dickinson Law, 150 S College St, Carlisle, PA 17013, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Penn State Harrisburg","institution_ids":["https://openalex.org/I130769515"]},{"raw_affiliation_string":"Pennsylvania State University, Dickinson Law","institution_ids":["https://openalex.org/I130769515"]},{"raw_affiliation_string":"Pennsylvania State University, Dickinson Law, 150 S College St, Carlisle, PA 17013, United States","institution_ids":["https://openalex.org/I130769515"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5077517862"],"corresponding_institution_ids":["https://openalex.org/I130769515"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10517","display_name":"Financial Literacy, Pension, Retirement Analysis","score":0.40230000019073486,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10517","display_name":"Financial Literacy, Pension, Retirement Analysis","score":0.40230000019073486,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10380","display_name":"Intimate Partner and Family Violence","score":0.27880001068115234,"subfield":{"id":"https://openalex.org/subfields/3306","display_name":"Health"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13096","display_name":"Family and Matrimonial Law","score":0.12489999830722809,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/victims-of-domestic-violence","display_name":"victims of domestic violence","score":0.8730000257492065},{"id":"https://openalex.org/keywords/401-k-plans","display_name":"401(k) plans","score":0.9739999771118164}],"concepts":[{"id":"https://openalex.org/C2779913896","wikidata":"https://www.wikidata.org/wiki/Q7063001","display_name":"Notice","level":2,"score":0.96717768907547},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3427165150642395},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3268851339817047},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.2761736214160919}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.4980509","doi":"https://doi.org/10.2139/ssrn.4980509","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4980509","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.4980509","doi":"https://doi.org/10.2139/ssrn.4980509","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4980509","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.8999999761581421,"display_name":"Peace, justice, and strong institutions"},{"id":"https://metadata.un.org/sdg/10","score":0.7578999996185303,"display_name":"Reduced inequalities"},{"id":"https://metadata.un.org/sdg/5","score":0.6025999784469604,"display_name":"Gender equality"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7081935882","https://openalex.org/W45159188","https://openalex.org/W4391771129","https://openalex.org/W2810183536","https://openalex.org/W4409175654","https://openalex.org/W2911602005","https://openalex.org/W142136223","https://openalex.org/W2307863012","https://openalex.org/W2776962040","https://openalex.org/W4402403797"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2024-12-04T00:00:00"}
