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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.
The third edition of this award-winning textbook has been revised and thoroughly updated. Building on the success of the previous editions, it continues to address the history and practice of forensic psychiatry, legal regulation of the practice of psychiatry, forensic evaluation and treatment, psychiatry in relation to civil law, criminal law and family law, as well as correctional forensic psychiatry. New chapters address changes in the assessment and treatment of aggression and violence as well as psychological and neuroimaging assessments.
More than ever before, the legal system plays a vital role in virtually every aspect of the current health care system. From the congressional debate over patients' rights legislation to judicial rulings on the denial of health care services, the legal system is integrally involved in the organization, financing, and delivery of health care. This book explains how the legal system helps shape health care delivery and policy, explores new ways of looking at the relationship between law and medicine, and reflects on why it all matters. The story focuses on the judicial response to the advent of managed care, especially challenges to cost containment initiatives, and shows how the legal system has facilitated managed care's dominance over the health care system. An equally important part of the story is the evolution of the relationship between physicians and attorneys and how their mutual antagonism affects patient care. In the end, the stories come together around a strategy for reconciling the difficult health policy choices the country faces and for restoring the physician-patient relationship to the center of health care delivery.
Health care is clearly in transition -- but to where? Managed or unmanaged care? HMO's or not? Are insurance companies and hospitals the enemy of health care for their own patients? What about the 40,000,000 uninsured in America? Don't ask the patients, for they have become the ping pong balls in the health care game. This book examines important issues in this ever-growing maze.
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!
Health care in the US and elsewhere has been rocked by economic upheaval. Cost-cuts, care-cuts, and confusion abound. Traditional tort and contract law have not kept pace. Physicians are still expected to deliver the same standard of care -- including costly resources - to everyone, regardless whether it is paid for. Health plans can now face litigation for virtually any unfortunate outcome, even those stemming from society's mandate to keep costs down while improving population health. This book cuts through the chaos and offers a clear, persuasive resolution. Part I explains why new economic realities have rendered prevailing malpractice and contract law largely anachronistic. Part II argues that pointing the legal finger of blame blindly or hastily can hinder good medical care. Instead of "whom do we want to hold liable," we should focus first on "who should be doing what, for the best delivery of health care." When things go wrong, each should be liable only for those aspects of care they could and should have controlled. Once a good division of labor is identified, what kind of liability should be imposed depends on what kind of mistake was made. Failures to exercise adequate expertise (knowledge, skill, care effort) should be addressed as torts, while failures to provide promised resources should be resolved under contract. Part III shows that this approach, though novel, fits remarkably well with basic common law doctrines, and can even enlighten ERISA issues. With extensive documentation from current case law, commentary, and empirical literature, the book will also serve as a comprehensive reference for attorneys, law professors, physicians, administrators, bioethicists, and students.