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Author: Peter Wiedenbeck
Publisher: OUP USA
ISBN: 9780195387674
Category : Law
Languages : en
Pages : 0
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Book Description
ERISA: Principles of Employee Benefit Law highlights the common themes, central principles, and competing policies of employee benefits law in a compact, accessible work. ERISA (Employee Retirement Income Security Act of 1974) case law is vast - there are thousands of reported decisions on some topics. This book selectively analyzes key cases to provide a coherent account of the principal features of ERISA and benefits law. The book examines the labor law requirements applicable to employee benefit plans, which are enforceable by private civil action and continue to produce a large volume of litigation and also provides an introduction to the types of employee benefit programs and an overview of ERISA's policies and scope. This detailed text addresses ERISA's conduct controls and pension content controls. ERISA: Principles of Employee Benefit Law will also explore some of the more important reform proposals that the current system seems likely to engender.
Author: Peter Wiedenbeck
Publisher: OUP USA
ISBN: 9780195387674
Category : Law
Languages : en
Pages : 0
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Book Description
ERISA: Principles of Employee Benefit Law highlights the common themes, central principles, and competing policies of employee benefits law in a compact, accessible work. ERISA (Employee Retirement Income Security Act of 1974) case law is vast - there are thousands of reported decisions on some topics. This book selectively analyzes key cases to provide a coherent account of the principal features of ERISA and benefits law. The book examines the labor law requirements applicable to employee benefit plans, which are enforceable by private civil action and continue to produce a large volume of litigation and also provides an introduction to the types of employee benefit programs and an overview of ERISA's policies and scope. This detailed text addresses ERISA's conduct controls and pension content controls. ERISA: Principles of Employee Benefit Law will also explore some of the more important reform proposals that the current system seems likely to engender.
Author: Peter J. Wiedenbeck
Publisher: Cambridge University Press
ISBN: 1316733262
Category : Law
Languages : en
Pages : 569
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Book Description
ERISA, the detailed and technical amalgam of labor law, trust law, and tax law, directly governs trillions of dollars spent on retirement savings, health care, and other important benefits for more than 100 million Americans. Despite playing this central role in the US economy and social insurance systems, the complexities of ERISA are often understood by only a few specialists. ERISA Principles elucidates employee benefit law from a policy perspective, concisely explaining how common themes apply across a wide range of benefit plans and factual contexts. The book's non-technical language and cross-cutting conceptual organization reveal latent similarities and rationalize differences between the regulatory treatment of apparently disparate programs, including traditional pensions, 401(k), and health care plans. Important legal developments - whether statutory, judicial, or administrative - are framed and analyzed in an accessible, principles-centric manner, explaining how ERISA functions as a coherent whole.
Author: Peter J. Wiedenbeck
Publisher:
ISBN: 9780769870144
Category : Deferred compensation
Languages : en
Pages :
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Book Description
Author:
Publisher:
ISBN: 9780769868332
Category :
Languages : en
Pages :
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Book Description
Author: James F. Jorden
Publisher: Wolters Kluwer
ISBN: 1454862068
Category : Business & Economics
Languages : en
Pages : 1026
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Book Description
Handbook on ERISA Litigation cuts through complicated statutory provisions and tells you which ERISA claims are recognized by which courts and how to litigate them. Helpful litigation checklists and forms are provided on key aspects of ERISA litigation as well as hundreds of citations to leading federal and state cases. Every major claim area under ERISA is covered: Fiduciary liability Violation of ERISA reporting and notification requirements ERISA discrimination claims and related statutory claims Plan termination claims Overfunded and underfunded plans Tax litigation Claims by the U.S. Department of Labor and the Pension Benefit Guaranty Corporation (PBGC) The Handbook helps you to counsel clients more knowledgeably and to litigate ERISA disputes more effectively by identifying the issues, presenting litigation strategies, and reducing the time needed to prepare pleadings and briefs. In one, easy-to-read volume, you'll find expert analysis of: The structure and scope of ERISA, so you can easily determine whether and in what fashion ERISA is relevant to the resolution of a dispute Exceptions to ERISA and preemption issues, keeping you fully apprised of the extent to which ERISA can be used by or against you, particularly with respect to preemption laws The procedural rules of the road, providing you with practical insights into jurisdictional, venue, standing, discovery, and evidentiary issues, and how these may affect the outcome of your cases Handbook on ERISA Litigation has been updated to include: The impact of the Affordable Care Act upon ERISA practice and procedure Expanded coverage of overlapping federal statutory claims such as the Pregnancy Discrimination Act, federal disability discrimination laws, and other claims of gender and family status discrimination (including same-sex marriage/partnership issues) Expanded discussion of recent U.S. Supreme Court decisions on the continuing fiduciary obligation to monitor plan investments, availability of various forms of relief for ERISA benefits claims and breach of fiduciary duty claims, the enforceability of limitations provisions contained in employee benefit plans, employer stock drop claims, and the supremacy of employee benefit plan terms over equitable or common law principles Continuing developments in ERISA preemption analysis clarifying the scope and reach of federal preemption And more!
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.
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Annuities
Languages : en
Pages : 232
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Book Description
Author: Ken Ziesenheim
Publisher: Wiley
ISBN: 9781931611428
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
Every advisor in your firm should have a copy" of this compact new guide, claims Harold Evensky, respected financial professional and author of Wealth Management. Evensky knows all too well that firms and individual advisors need to protect themselves now more than ever. In the climate of corporate scandals and market downturns - being in compliance is critical to avoiding liability challenges. But - the scope and complexity of the landmark ERISA act has left trustees and fiduciaries struggling to ensure that they remain in compliance. Now, industry pro Ken Ziesenheim's concise booklet covers the four key provisions of ERISA in simple, straightforward terms. He includes sample forms, policy statements, a glossary of terms and everything needed to make understanding — and complying with ERISA — as easy as a,b,c. And, he covers four all-important steps for: selecting and hiring a manager monitoring activities of outside managers documenting meetings to prevent complications And interpreting the "Prudent Investor Rule"Help make sure you — and every professional in your firm - stays in compliance, by following the basic guidelines presented in this new work.
Author: Albert Feuer
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
The article supplements the two classic legislative histories of ERISA: (1) James A. Wooten, the Employee Retirement Income Security Act of 1974 -- A Political History (2004) and (2) Staff of S. Comm. on Labor and Public Welfare, Leg. History of the Employee Retirement Income Security Act of 1974 (1976). The article, however, also focuses on the development and evolution of the ERISA preemption principles in interpretations of the Supreme Court, and the major amendments to ERISA, particularly the Retirement Equity Act of 1984. The article seeks to give the reader the tools to reaches his or her own conclusions about the issues discussed, particularly the significance of the ERISA General Preemption Rule (the "Rule" that ERISA preempts all state laws that relate to any ERISA plan, and the explicit and implicit exclusions from the Rule. Thus, the reader may answer the essential question that arises about any federal preemption provision for ERISA preemption. What undue interference with the ERISA regulatory regime does ERISA preemption seek to prevent, and which interference is, in fact, prevented? The article proposes that three principles may be used to decide when state benefit laws determine ERISA benefit rights. First, ERISA permits state laws that do not diminish or enhance (a) ERISA benefit entitlements; (b) ERISA enforcement mechanisms; or (c) ERISA mandates. Second, ERISA preempts any state law that diminishes or enhances any of these ERISA protections unless the diminution or enhancement was needed to implement a state law that is not otherwise preempted, in which case the law is not preempted if the diminution or enhancement is limited to the extent needed for the effective administration of such state law. Third, a law is not otherwise preempted if the law (1) is described in an implicit or explicit exclusion from the ERISA General Preemption Rule, or (2) does not diminish or enhance any of the three above benefit protections other than with a reporting or disclosure mandate that is used to implement the law. Neither the courts nor other commentators have thoroughly explored these principles. The article applies these three principles to five kinds of state laws: (1) generally applicable criminal laws, which are explicitly excluded from the Rule;(2) tax laws, which are explicitly included in the Rule, but to a large extent are implicitly excluded from the Rule;(3) creditor laws, which are explicitly and implicitly preempted by specific provisions of ERISA, unless plan terms provide for their inclusion, as may be done, to some extent, for certain plans;(4) domestic relations laws, some of which are explicitly excluded from the ERISA General Preemption Rule, and some of which are implicitly included in the Rule; and(5) transfer on death laws, all of which ERISA preempts, unless plan terms provide for their inclusion, as may be done, to some extent, for certain plans. The article also discusses (1) the definition of a plan for purposes of determining whether an arrangement is an ERISA plan; and (2) the extent to which ERISA, the Employee Retirement Income Security Act of 1974, as amended, whose dominating purpose is the protection of ERISA plan participants and beneficiaries rather than the protection of ERISA plans and their sponsors, protects the benefit entitlements of a plan participant or beneficiary from state-law claims after the participant or beneficiary has received a distribution of their benefit entitlements.
Author: Albert Feuer
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
In Kennedy v. Plan Administrator for DuPont Savings & Investment Plan, (argued Oct. 7, 2008) (No. 07-636) the Supreme Court will decide whether a participant's divorcing spouse may waive her entitlement to the participant's death benefit without using a Qualified Domestic Relations Order (QDRO). This article was prepared before the Supreme Court decision in Kennedy v. DuPont Savings and Investment Plan, 2009 U.S. LEXIS 869 (January 26, 2009). My brief commentary on such decision entitled A Unanimous ERISA Decision by the Supreme Court Raises Troubling Questions, appears at http://ssrn.com/abstract=1336350. ERISA addresses benefit disputes between two persons claiming to be a beneficiary. Plan terms determine who has the entitlement. Where the plan terms do not permit a waiver such as the one at issue, the waiver is not effective. Furthermore, the statutory prohibition against the alienation of benefits requires that pension plan terms permit QDROs to determine benefit entitlements, but prohibits them from using a domestic relations order other than a QDRO, such as the one at issue, to determine benefit entitlements. Thus, pension plans must disregard settlements between the parties, whether or not incorporated in court orders or voluntary agreements, except to the extent the settlement is part of a QDRO. Finally, the article suggested it would be useful for the Supreme Court to reaffirm in this decision the Court's consistent holdings that ERISA protects the right both to receive and to keep employee benefits. Thus, no one may force a person entitled to an ERISA plan benefit to pay another the amount of the benefit, unless the plan authorizes such payment. Such authorization may exist if the plan, unlike most pension and life insurance plans, permits the assignment of benefits. There may be such authorization if a plan, unlike most pension and life insurance plans, permits the assignment of benefits. This protection applies to all ERISA plans, both pension and welfare plans, and to all plan participants and beneficiaries, whether they are rich, poor, deserving, or greedy.
