Employee Benefits Law: Erisa and Beyond
ERISA--the Employee Retirement Income Security Act--requires that employee benefit plans meet the demands of no fewer than three federal agencies: the Internal Revenue Service (IRS); the Department of Labor (DOL); and the Pension Benefit Guaranty Corporation (PBGC). In addition, ERISA is affected by major legislation, including: the Tax Reform Act of 1986; the Americans with Disabilities Act of 1990; the Family and Medical Leave Act of 1993; and the Pension Protection Act of 2006, which was the most significant overhaul of ERISA since the Tax Reform Act of 1986. Employee Benefits Law: ERISA and Beyond takes you step by step through these and other statutes and regulations to help ensure that your plans are properly structured, qualified and implemented.
Cited by the U.S. Supreme Court, this definitive two-volume guide for attorneys, accountants, actuaries, consultants, and other professional advisors covers such subjects as: goals of the various types of plans; tax and nontax benefits for both employers and employees; investment diversification requirements; transfers of qualified employer securities; qualification requirements; cafeteria plan regulations; fiduciary responsibilities; filing and disclosure obligations; and much more.
Employee Benefits Law: ERISA and Beyond also features IRS and PBGC forms and includes thorough coverage of recent landmark Supreme Court decisions, the Katrina Emergency Tax Relief Act of 2005, the Pension Funding Equity Act of 2004, the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), the IRS's Voluntary Compliance Resolution (VCR) Program, the Small Business Job Protection Act of 1996, and other developments.
Book ȭ looseleaf, two volumes, 2,824 pages; published in 1980, updated as needed; no additional charge for updates during your subscription. Looseleaf print subscribers receive supplements. The online edition is updated automatically. ISBN: 978-1-58852-007-4.
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6 The Americans with Disabilities Act of 1990 ADA
8 Health Insurance Portability and Accountability
Form 5310AaeNotice of Plan Merger
What Is a Pension Plan?
Transactions Identified in the VFCP
Amendment to Prohibited Transaction
Model Summary Plan Description
I Defined Contribution Listing
Qualifying the Plan
Notice Requirements for Certain
Status of Employee Benefit Plans
I Form 8717User Fee for Employee
Determination for Adopters of Master
Instructions for Form 6406 D33
Retirement Custodial Account D39
Form 5305SEPSimplified Employee
Form 5305RRoth Individual
Form 5305SSIMPLE Individual
Form 5306Application for Approval
Form 5308Request for Change
Instructions for Form 5310
Special Tax Notice Regarding Plan
Limits for Qualified Plans
I Separate Line of Business
Annual Compensation Limitation
I Model HIPAA Forms
Sample Plan Amendments for
Revenue Procedure 200235
Revenue Procedure 200229
Required Distributions from
Treasury Decision 9130 Required
I Safe Harbor for Automatic Rollovers
IRS Notice WII5
Establishment of Individual Retirement
Table of Cases
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