Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 48
Book Description
Central States, Southeast and Southwest Areas Pension Fund V. Sherwin-Williams Company
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 48
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 48
Book Description
Central States, Southeast and Southwest Areas Pension Fund V. Fulkerson
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 132
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 132
Book Description
ERISA: A Comprehensive Guide, 5th Edition
Author: Ferenczy, Cohen
Publisher: Wolters Kluwer
ISBN: 1543812546
Category : Law
Languages : en
Pages : 1310
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.
Publisher: Wolters Kluwer
ISBN: 1543812546
Category : Law
Languages : en
Pages : 1310
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.
West's Federal Practice Digest 4th
Author:
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 1162
Book Description
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 1162
Book Description
West's Federal Practice Digest
Author:
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 674
Book Description
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 674
Book Description
Schleibaum V. Kmart Corporation
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 78
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 78
Book Description
ERISA
Author: Ilene H. Ferenczy
Publisher: Wolters Kluwer Law & Business
ISBN: 1543856616
Category : Pension trusts
Languages : en
Pages : 1236
Book Description
Publisher: Wolters Kluwer Law & Business
ISBN: 1543856616
Category : Pension trusts
Languages : en
Pages : 1236
Book Description
Employment and Labor Relations Law for the Corporate Counsel and the General Practitioner
Author:
Publisher:
ISBN:
Category : Labor laws and legislation
Languages : en
Pages : 1430
Book Description
Publisher:
ISBN:
Category : Labor laws and legislation
Languages : en
Pages : 1430
Book Description
Basic Employment and Labor Law--in Depth
Author:
Publisher:
ISBN:
Category : Labor laws and legislation
Languages : en
Pages : 646
Book Description
Publisher:
ISBN:
Category : Labor laws and legislation
Languages : en
Pages : 646
Book Description
Pension, Profit-sharing, Welfare, and Other Compensation Plans
Author:
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 1186
Book Description
Publisher:
ISBN:
Category : Deferred compensation
Languages : en
Pages : 1186
Book Description