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This complete guide helps any paralegal involved with tax-qualified pension plans become more conversant with the concepts embodied in ERISA - guiding you in becoming more proficient in applying ERISA's technical requirements to everyday tasks. The book helps the new ERISA practitioner get organized, take the initiative, think independently, and perform many of the standard tasks required to service clients' tax-qualified plans. For experienced ERISA practitioners, The book's content offers a fresh approach to organizing the usual tasks, suggests ways to improve habitual methods, and fills the occasional minor gaps in knowledge that ERISA practitioners have inevitably have even when working in well-known territory. Also included is an IBM-compatible disk with forms for all types of pension, health, and welfare plans.
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
The Seventh 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 offers benefits professionals in-depth, timely coverage of significant developments, case law, and rulemaking in the past year: Legislative and regulatory activity continues to keep all pension professionals alert and busy. During the period 2020-2021, additional guidance was released clarifying the provisions of the Setting Every Community Up for Retirement Enhancement (SECURE) Act and the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Defined benefit plan sponsors got some relief in the American Rescue Plan Act (ARPA) during 2021 Relief provided under the ARPA of 2021 allowed for the use of interest rate stabilization provided certain disclosures are met and funding shortfall amortization options The IRS released an update to the Employee Plans Compliance Resolution System under Revenue Procedure 2021-30. Changes included enhancements of the self-correction program, the modification of overpayment corrections, and the replacement of anonymous Voluntary Correction Program filings with anonymous presubmission conferences The DOL issued guidance for fiduciaries regarding the importance of safeguarding participant data using vigorous cybersecurity protocols, and lawsuits provided further direction for proper fiduciary oversight Analysis of the recent court decisions regarding the use of arbitration to resolve disputes Discussion of the impact of state established programs, such as CalSavers, and the court's position that such programs are not preempted nor do they interfere with ERISA's core purposes Discussion of the additional benefits ARPA had on distressed multiemployer retirement plans Impact of ARPA on COBRA notice disclosure requirements Analysis of the reversal of National Labor Relation Board decisions by the new administration and the updated decisions coming from the Democrat-controlled Board
Written for the non-ERISA specialist, this practical guide provides expert advice on how to structure benefits from qualified retirement plans and IRAs. Incorporating significant changes made by the Pension Protection Act of 2006 and the final regulations regarding the required minimum distribution rules, it clarifies distribution options, summarizes the rules of defined benefit and defined contribution plans, discusses tax rules, regulations, and penalties, and highlights the dangers of some traditional estate planning techniques. Includes appendices on CD-ROM.
Taking a practical "how-to" approach, ERISA Law Answer Book places an emphasis on decisionmaking 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 that support the proposition or answer given, this work sets forth a discussion of case authorities that have death 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. This product is available on the Internet. Ask your CCH representative for details.