A Tribute to Pension Rights Center’s Esteemed Board Member Daniel Halperin
The Pension Rights Center is deeply saddened by the unexpected death of our long-time friend, colleague, and esteemed board member, Daniel I. Halperin. He was 89.
The chair of the Pension Rights Center board, Nancy Altman, said “He was a giant of a man who will be dearly missed. Not only was he a decades-long fellow member of the Pension Rights Center Board of Directors, he was also, many years ago, my law school tax professor and, from that point forward, my lifelong friend. He was a brilliant legal scholar. He was a thoughtful, wise, and dedicated public servant–as well as kind and generous.”
Regina Jefferson, another board member, echoed Nancy’s sentiments and said, “He was a great man, and we all owe him our gratitude and appreciation for all the insights and sage advice he gave to us. He had both a brilliant mind and a generous spirit, always taking time to share his knowledge and help others. Dan was a mentor for many of us around him, and his impact will be lasting.”
And Alicia Munnell, another long-time PRC board member said, “Dan was smart, modest, and caring – a truly inspirational colleague and friend for almost 50 years.”
Daniel I. Halperin spent more than a half-century as a tax lawyer, professor, and government official. He began his career in private practice in New York City where early on he became his firm’s expert in what was then the fledging field of pension law. Later, he played a role in developing legislation that would become the federal pension statute known as the Employee Retirement Income Security Act of 1974 while serving in the Office of Tax Policy at the U.S. Treasury Department. He rose to be Deputy Assistant Secretary for Tax Policy in the administration of President Jimmy Carter.
Recognized as one of the nation’s top tax scholars in the law of taxation and pensions, Dan spent more than 40 years as a law professor at the University of Pennsylvania, Georgetown, and Harvard University. He authored influential law review articles, specializing in the areas of qualified pension plans and retirement savings, nonprofit organizations, and other key tax and retirement issues.
Dan believed deeply that people who worked hard for their entire lives deserved to retire with security and dignity. Whether formulating policy, writing academic articles, or teaching, he was driven by a belief that a fair and equitable tax and pension system was essential.
Norman Stein, a senior advisor to PRC and an emeritus professor at Drexel University and the University of Alabama, said, “To so many of us he was mentor, role model, and hero all rolled into one. And while our nation’s retirement system is imperfect, no one worked harder or did more to improve it than Dan.”
Karen Friedman, PRC’s Executive Director, said, “The entire board and staff of the Pension Rights Center will mourn him, but his memory will live on. We are forever grateful for his contribution to our mission of providing retirement security and adequacy to all workers and retirees, and we will miss him dearly. Our condolences go out to his wife Marcia, his children, grandchildren, and all who loved him.”
