Employee Benefits Law: ERISA and Beyond
Employee Benefits Law: ERISA and Beyond takes you step by step through these and other statutes and regulations to help ensure that your plans are properly structured, qualified and implemented. Cited by the U.S. Supreme Court, this guide for attorneys, accountants, actuaries, consultants, and other professional advisors covers such subjects as: goals of the various types of plans; tax and nontax benefits for both employers and employees; investment diversification requirements; transfers of qualified employer securities; qualification requirements; cafeteria plan regulations; fiduciary responsibilities; filing and disclosure obligations; and much more.
Employee Benefits Law: ERISA and Beyond also features IRS and PBGC forms and includes thorough coverage of recent landmark Supreme Court decisions, the Katrina Emergency Tax Relief Act of 2005, the Pension Funding Equity Act of 2004, the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), the IRS's Voluntary Compliance Resolution (VCR) Program, the Small Business Job Protection Act of 1996, and other developments.
Table of Contents
Chapter 1: What Is a Pension Plan?
Chapter 2: What Is a Profit-Sharing Plan?
Chapter 3: Pension or Profit-Sharing—What to Consider
Chapter 3A: Tax Consequences
Chapter 4: Participation
Chapter 5: Vesting
Chapter 6: Qualifying the Plan
Chapter 7: Integration
Chapter 8: Funding
Chapter 9: Plan Termination
Chapter 10: Reporting and Disclosure
Chapter 11: Employment Discrimination Law
Chapter 12: Fiduciary Responsibility
Chapter 13: Plan Mergers