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Languages : en
Pages : 62
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Author:
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ISBN:
Category :
Languages : en
Pages : 62
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Author:
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Category : Law reports, digests, etc
Languages : en
Pages : 726
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Includes: topical index alphabetical case index, federal rules index, and a synopsis section.
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Category :
Languages : en
Pages : 132
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Author:
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Category :
Languages : en
Pages : 128
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Category : Law reports, digests, etc
Languages : en
Pages : 838
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Author:
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Category : Law reports, digests, etc
Languages : en
Pages : 716
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Category :
Languages : en
Pages : 72
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Author: California (State).
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Category : Law
Languages : en
Pages : 120
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Author: Pension Benefit Guaranty Corporation
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Category : Pension trusts
Languages : en
Pages : 242
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Author: Paul J. Schneider
Publisher: Wolters Kluwer
ISBN: 0735509107
Category : Law
Languages : en
Pages : 1265
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Book Description
The Fourth 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: A new chapter that focuses on the key federal employment laws, such as the antidiscrimination, wage and hour, and leave laws, which often must be considered by benefits professionals when providing benefits advice to their clients A revised chapter on ERISA preemption, which includes a new discussion of what constitutes a "plan" for purposes of applying ERISA preemption and an updated discussion of the impact of the Supreme Court's decision in Cigna Corp. v. Amara on ERISA preemption A summary of the requirement of providing health plan participants with a Summary of Benefits and Coverage has been added to the discussion of benefit plan notice requirements An update on recent court decisions involving 401(k) fee litigation and the extent to which excessive or undisclosed fees can constitute a breach of ERISA fiduciary duty. The Department of Labor's final regulations issued under ERISA Section 408(b)(2), regarding the disclosure that must be made by service providers to plan fiduciaries concerning the direct and indirect compensation that the service providers receive in connection with providing services to a covered plan A discussion regarding the income tax consequences of employer-paid COBRA premiums A discussion regarding successor liability in asset sale transactions has been added to the chapter on mergers and acquisitions A discussion regarding the extent to which an employer's interference with the benefits of union supporters may constitute an unfair labor practice under the National Labor Relations Act
