ERISA Plan Administrator's Desk Book

ERISA Plan Administrator's Desk Book PDF Author: Thomas I. McCord
Publisher:
ISBN: 9780876241332
Category : Pension trusts
Languages : en
Pages : 528

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Book Description

ERISA Plan Administrator's Desk Book

ERISA Plan Administrator's Desk Book PDF Author: Thomas I. McCord
Publisher:
ISBN: 9780876241332
Category : Pension trusts
Languages : en
Pages : 528

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Book Description


ERISA Law Answer Book

ERISA Law Answer Book PDF Author: John F. Buckley
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1534

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Book Description
ERISA Law Answer Book is the practical desk reference that provides clear, concise, authoritative answers to more than 1,300 key questions - covering everything from benefit plan design, administration, communication, amendment, coverage, funding

ERISA Plan Administrator's Desk Book

ERISA Plan Administrator's Desk Book PDF Author: Thomas I. McCord
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 406

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Book Description


Governmental Plans Answer Book, Third Edition

Governmental Plans Answer Book, Third Edition PDF Author: Carol V. Calhoun
Publisher: Aspen Publishers
ISBN: 9781454845201
Category : Law
Languages : en
Pages : 1066

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Book Description
Governmental Plans Answer Book, Third Edition, provides in-depth coverage of these complex plans, which must satisfy federal laws as well as pension, investment, and other laws of the applicable state or local governments. It is the one resource that takes you step by step through all the aspects of plan administration and compliance in this demanding practice area. Governmental Plans Answer Book gives you the most relevant, current, and practice-oriented answers to the issues you face daily as you navigate the requirements and procedures involved in administering plans. The Third Edition of Governmental Plans Answer Book examines the following significant changes and case law in this area: Key differences among defined benefit, defined contribution, and cash balance plans offered by state and local governments Recent legislative action and comparison charts, including changes in cost of living adjustments (COLAs), employee contribution rates, and age and service requirements Opening of second cycle for governmental plan IRS determination letters New Department of Labor regulations regarding service provider fees Issuance of new IRS guidance on employee/independent contractor issues New case law on the constitutionality of statutory investment restrictions on public plans Major changes in fiduciary and investment issues Statutory changes permitting pension plans to make in-service distributions to employees who have attained age 62 New IRS guidance on common issues discovered in examining determination letter requests by governmental plans New IRS opinion letter program for prototype 403(b) plans Explanation of hybrid plans that combine elements of defined benefit and defined contribution plans and cash balance plans Purchase of service credit that permits portability of pension benefits in defined benefit plans Updates to state and local government plan assets and membership figures

ERISA Law Answer Book

ERISA Law Answer Book PDF Author: Alan P. Woodruff
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 500

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Book Description
Taking a practical 'how to' approach, ERISA Law Answer Book emphasizes decision making as it focuses on questions commonly asked of pension and health plan advisors in connection with the administration of retirement programs. Rather than merely citing the Code and Regulations for authority and identifying cases which support the proposition or answer given, this work sets forth a discussion of case authorities which have dealt with the relevant situation at hand, and provides a careful analysis of how those cases apply. Key topics covered include: Benefit arrangements subject to ERISA -- Construing and interpreting ERISA plans -- Notice, reporting, and disclosure -- Plan funding -- Plan distribution -- Benefit accrual and vesting -- Fiduciary duties and liabilities -- Preemption -- Standard of review -- Bankruptcy.

Handbook on ERISA Litigation

Handbook on ERISA Litigation PDF Author: James F. Jorden
Publisher: Aspen Publishers Online
ISBN: 073556311X
Category : Business & Economics
Languages : en
Pages : 1151

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Book Description
Handbook on ERISA Litigation cuts through complicated statutory provisions andtells you which ERISA claims are recognized by which courts and how tolitigate them.

ERISA Law Answer Book

ERISA Law Answer Book PDF Author: Alan P. Woodruff
Publisher: Aspen Publishers
ISBN:
Category : Pension trusts
Languages : en
Pages : 518

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Book Description


Erisa Law Answer Book

Erisa Law Answer Book PDF Author: Aspen Publishers
Publisher: Aspen Publishers
ISBN: 9780735523555
Category : Law
Languages : en
Pages : 500

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Book Description


ERISA: A Comprehensive Guide, 5th Edition

ERISA: A Comprehensive Guide, 5th Edition PDF Author: Ferenczy, Cohen
Publisher: Wolters Kluwer
ISBN: 1543812546
Category : Pension trusts
Languages : en
Pages : 1310

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Book Description
The Fifth Edition of ERISA: A Comprehensive Guide provides a thorough and authoritative analysis of the principal statutory provisions of the Employee Retirement Income Security Act of 1974 (ERISA) and the corresponding provisions of the Internal Revenue Code (Code) dealing with employee benefits. It also discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA; the Code provisions relating to the requirements for tax-qualified retirement plans; and the subsequent legislation amending or supplementing ERISA and such Code provisions. Cited by the Supreme Court, ERISA: A Comprehensive Guide discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA and the subsequent legislation amending or supplementing ERISA. ERISA: A Comprehensive Guide has been updated to include: Description of the student loan program 2018 Private Letter Ruling and the resolution of this with the "anti-conditioning" rule. Analysis of the latest version of the EPCRS, which is available for tax-qualified retirement plans with certain compliance failures, as set forth in IRS Revenue Procedure 2019-19, including an update to the IRS user fees that apply to the various correction programs. Discussion of the new self-correction options for participant loan failures, certain non-amender failures, and beneficial retroactive amendments to increase participant's benefits. Description of IRS VCAP, its uses, limitations, and procedural requirements. Description of IRS Revenue Procedure 2015-32 for correction of delinquent Forms 5500-EZ. Analysis of the DOL's guidance on the definition of an "Employer" for ERISA purposes and subsequent Court rulings eviscerating that guidance. Discussion of health plans use of "cross-plan offsetting" as a way of adjusting for overpayments. Discussion of the new DOL regulations governing review and appeal procedures for disability claims. Complete revision of the mergers and acquisitions chapter, including best practice, common pitfalls, a sample merger agreement, merger checklist, and spin-off agreement. Update on 2018 and 2019 court cases that impact labor relations, as well as actions taken by the current administration that overturn prior policies and decisions. Discussion of the most recent actions impacting ACA and litigation surrounding those actions. Discussion of recent court cases regarding discrimination on the basis of gender and sexual orientation. Discussion of ongoing litigation regarding "conscience-based objections" to a provision in the ACA requiring employers to provide no-cost birth control coverage to employees. Description of changes in Fair Labor Standard Act interpretations regarding wages, determination of independent contractor status, and regular rate.

ERISA Practice and Procedure

ERISA Practice and Procedure PDF Author: Ronald J. Cooke
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages :

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Book Description