Employee Benefits Law: Qualification and ERISA Requirements
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This title is part of the LexisNexis Graduate Tax Series. Employee Benefits Law: Qualification Rules and ERISA Requirements, Second Edition, differs from other employee benefits casebooks and practicing legal education materials in the following ways:
• The book makes a clear delineation of the qualification requirements of the IRC applicable to employee benefit plans versus ERISA requirements. As such, most of the materials focus on pension and profit sharing plans. However, the tax rules applicable to welfare benefit plans and nonqualified deferred compensation plans are also discussed.
• The book places a strong emphasis on planning and policy, focusing on the adoption, maintenance, and correction of such plans.
• The substantive qualifications of the IRC are discussed in full. ERISA's fiduciary, enforcement, reporting, and disclosure standards are also set forth.
Sophisticated realistic problems are an integral part of the materials, and are included throughout. These problems will require careful analysis and application of code and regulation provisions, administrative pronouncements, case law, and other relevant sources. Perhaps more important for a graduate tax program, the problems not only require careful analysis, but the application requires dealing with situations when the most careful reading of the materials does not supply an answer. An additional, in-depth, take-home problem may be used as the basis for class discussion or a graded written assignment.
Employee Benefits Law is divided into two sections. Part 1 addresses the specific qualification requirements of the tax code applicable to all employee retirement plans, from both the employee and employer perspective. Part II addresses tax rules applicable to welfare benefits and nonqualified deferred compensation plans and ERISA rules applicable generally to all employee benefits plans. Thereafter, the ERISA rules applicable to employee retirement plans and welfare plans are covered.
A comprehensive Teacher's Manual is available. It includes answers to the problems, additional problems, sample syllabi, and midterm and final exam questions and answers.
Professors and adjunct professors may request complimentary examination copies of LexisNexis law school publications to consider for class adoption or recommendation. Please identify the book(s) you wish to receive, provide your institutional contact information, and submit your request here.
Table of Contents
PART I: Qualification Rules Generally Applicable to Employee Retirement Plans
Chapter 1: Introduction
Chapter 2: Qualification Rules
Chapter 3: Minimum Participation Requirements
Chapter 4: Overall Coverage Tests
Chapter 5: Minimum Vesting Standards
Chapter 6: Accrued Benefit Requirements
Chapter 7: Limitations on Qualified Defined Benefit and Defined Contribution Plans
Chapter 8: Nondiscrimination Requirements Regarding Benefits/Allocations for Qualified Plans
Chapter 9: Minimum Funding Standards
Chapter 10: Deductibility of Employer Contributions
Chapter 11: Related Employers for Purposes of Applying the Qualification Rules
Chapter 12: Distribution of Benefits, Loans, and QDROs
Chapter 13: Single Employer Plan Terminations Under Title IV of ERISA and the Code
Chapter 14: Taxation of Distributions from Qualified Plans and IRAs
Chapter 15: Determination Letters, Plan Disqualification, and Correction Programs
PART II: Tax Rules Applicable to Specialized Employee Benefit Plans and ERISA Rules Applicable Generally to All Employee Benefit Plans
Chapter 16: Tax Rules Applicable to Welfare Benefits
Chapter 17: Cash or Deferred Arrangements
Chapter 18: Fiduciary Rules and Prohibited Transaction Provisions
Chapter 19: Civil Litigation Under ERISA
Chapter 20: Reporting and Disclosure Requirements
Chapter 21: Benefit Restrictions for Defined Benefit Plans