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.
Publisher: ALM
eBook :epub
$1,051.00
Quantity
In Stock
ISBN: 9781588522184
Publisher: ALM
International Order Inquiry
Book Edition: 72

Product details

ERISA—the Employee Retirement Income Security Act—requires that employee benefit plans meet the demands of no fewer than three federal agencies: the Internal Revenue Service (IRS); the Department of Labor (DOL); and the Pension Benefit Guaranty Corporation (PBGC). In addition, ERISA is affected by major legislation, including: the Tax Reform Act of 1986; the Americans with Disabilities Act of 1990; the Family and Medical Leave Act of 1993; and the Pension Protection Act of 2006, which was the most significant overhaul of ERISA since the Tax Reform Act of 1986.

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