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Employee Benefits Law: ERISA and Beyond

Cited by the U.S. Supreme Court, this definitive two-volume 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.
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ISBN: 9781588520074
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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 definitive two-volume 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. Two volumes.

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Table of Contents


Volume 1

Introduction



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



Volume 2



CHAPTER 10

Reporting and Disclosure




CHAPTER 11

Employment Discrimination Law




CHAPTER 12

Fiduciary Responsibility




CHAPTER 13

Plan Mergers




Appendices

Key to Abbreviations

Table of Cases

Index