Employee Benefits Law: Erisa and Beyond

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Law Journal Press, Oct 28, 2016 - Law - 2282 pages
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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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Contents

a Summary
11-6
117
11-7
6 The Americans with Disabilities Act of 1990 ADA
11-12
8 Health Insurance Portability and Accountability
11-37
12
11-68
Proh
1-4
Fiduciary Responsibility
1-49
Volume
A-1
Form 5310AaeNotice of Plan Merger
D-109
Introduction
F-1
What Is a Pension Plan?
F-17
Transactions Identified in the VFCP
H-1
Amendment to Prohibited Transaction
J-1
Model Summary Plan Description
K-5
I Defined Contribution Listing
L-3
Qualifying the Plan
L-31

Notice Requirements for Certain
B-1
CHAPTER 13
B-13
Status of Employee Benefit Plans
C-1
Acknowledgements
C-25
Plan Mergers
C-30
User
C-59
CatchUp Contributions
C-85
I Form 8717User Fee for Employee
D-1
Determination for Adopters of Master
D-17
Form 5309Application
D-27
Instructions for Form 6406 D33
D-33
Retirement Custodial Account D39
D-39
Form 5305SEPSimplified Employee
D-49
Form 5305RRoth Individual
D-55
Form 5305SSIMPLE Individual
D-61
Form 5305SIMPLEsSavings
D-71
Form 5306Application for Approval
D-77
Form 5308Request for Change
D-83
QElective Determination
D-87
Form 5310Application
D-93
Instructions for Form 5310
D-101
Funding
L-94
Special Tax Notice Regarding Plan
205
Limits for Qualified Plans
209
v
O-11
I Separate Line of Business
Q-1
Annual Compensation Limitation
Q-17
I Model HIPAA Forms
R-1
Sample Plan Amendments for
S-1
Revenue Procedure 200235
S-27
Volume
S-28
Revenue Procedure 200229
V-1
Required Distributions from
V-21
Treasury Decision 9130 Required
V-97
I Safe Harbor for Automatic Rollovers
V-133
IRS Notice WII5
V-137
Establishment of Individual Retirement
V-145
Employment Discrimination
V-159
Table of Cases
TW-1
Index
1-1
111
1-31
Copyright

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About the author (2016)

Jeffrey D. Mamorsky is a partner in the New York office of the international law firm of Greenberg Traurig, LLP. He is the editor of the Employee Benefits Handbook, as well as the founder and editor-in-chief of the Journal of Compensation and Benefits. He is the author of Employee Benefits Law: ERISA and Beyond and Health Care Benefits Law, both published by Law Journal Press. Mr. Mamorsky graduated from New York University College of Arts & Sciences and holds a J.D. from New York Law School and an LL.M. in taxation from New York University Law School.

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