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Publisher: Matthew Bender Elite Products
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Employee Benefits Guide, Second Edition is a comprehensive resource designed to explain the laws that govern retirement plans, deferred compensation plans, group health and other welfare plans established by employers or jointly by employers and labor unions. The principal emphasis of the Employee Benefits Guide, Second Edition is on:
(i) compliance with ERISA, and federal tax and labor laws governing retirement plans, other deferred compensation arrangements, group health plans, and other welfare plans;
(ii) the fiduciary duties of persons who have discretionary authority over plan assets and administration; and
(iii) the resolution of disputes, including plan claims procedures and litigation.
This essential resource is intended as a reference work for experienced employee benefits lawyers; as a quasi-textbook for apprentices in employee benefits; as a research starting point for lawyers who don’t practice intensively in this area; as a readable resource for employee benefits professionals who are involved with the administration of employee benefit plans; and as a vade mecum for those that find themselves puzzled by the concepts and terminology used by their benefits consultants and lawyers.
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Part I: Overview of Employee Benefits, Key Concepts and Sources of the Law
CHAPTER 1 Purpose and Coverage of This Guide
CHAPTER 2 A Map of Employee Benefits
CHAPTER 3 Sources of the Law
Part II: Qualified Retirement Plans (General Principles)
CHAPTER 4 Plan Establishment and Qualification
CHAPTER 5 Eligibility, Vesting and Benefit Accrual
CHAPTER 6 Nondiscrimination Standards and Related Rules
CHAPTER 7 Contributions to Qualified Plans
CHAPTER 8 Distributions from Qualified Plans
CHAPTER 9 Taxation of Participants
CHAPTER 10 Assignment or Alienation of Benefits
CHAPTER 11 Plans for Self-Employed Individuals
Part III: Defined Benefit Pension Plans
CHAPTER 12 Benefit Accrual
CHAPTER 13 “Hybrid” Pension Plans
CHAPTER 14 Nondiscrimination Standards and Related Rules for Defined Benefit Plans
CHAPTER 15 Defined Benefit Plan Contributions and Funding
CHAPTER 16 Distributions from Defined Benefit Plans
CHAPTER 17 Funding-Based Restrictions on Benefit Accrual and Distributions
CHAPTER 18 Plan Freezes and Closures
CHAPTER 19 Insurance Contracts in Defined Benefit Plans
CHAPTER 20 Plan Termination Insurance and the Pension Benefit Guaranty Corporation
CHAPTER 21 Termination of PBGC-Insured Defined Benefit Plans
CHAPTER 22 Termination of Non-Insured Defined Benefit Plans
Part IV: Defined Contribution (Individual Account) Plans
CHAPTER 23 General Rules for Defined Contribution Plans
CHAPTER 24 Investment of Defined Contribution Plan Assets
CHAPTER 25 Nondiscrimination Standards for Defined Contribution Plans
CHAPTER 26 Cash-or-Deferred (401(k)) Plans
CHAPTER 27 Stock Bonus Plans and Employee Stock Ownership Plans
CHAPTER 28 Other Defined Contribution Plans
CHAPTER 29 Combined Defined Benefit and Defined Contribution Arrangements
Part V: Plans Covering Employees of Unrelated Employers
CHAPTER 30 Multiemployer Plans: General Rules
CHAPTER 31 Multiemployer Pension Plans: Contributions and Funding
CHAPTER 32 Multiemployer Pension Plans: Withdrawal Liability
CHAPTER 33 Multiemployer Pension Plans: PBGC Benefit Guarantees and Financial Assistance
CHAPTER 34 Multiemployer Pension Plans: Mergers, Asset Transfers and Plan Terminations
CHAPTER 35 Multiple Employer Plans
Part VI–IX: (CHAPTERS 36–56) Reserved
Part X: Fiduciary Standards, Prohibited Transactions and Dispute Resolution
CHAPTER 57 ERISA Fiduciary Standards
CHAPTER 58 Prohibited Transactions
Glossary of Terms
Table of Cases
Index