Employee Benefits Law: Qualification and ERISA Requirements

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LexisNexis, Feb 13, 2012 - Law - 774 pages
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This title is part of the LexisNexis Graduate Tax Series. Employee Benefits Law: Qualification Rules and ERISA Requirements, Second Edition, differs from other employee benefits casebooks and practicing legal education materials in the following ways:

•   The book makes a clear delineation of the qualification requirements of the IRC applicable to employee benefit plans versus ERISA requirements. As such, most of the materials focus on pension and profit sharing plans. However, the tax rules applicable to welfare benefit plans and nonqualified deferred compensation plans are also discussed.
•   The book places a strong emphasis on planning and policy, focusing on the adoption, maintenance, and correction of such plans.
•   The substantive qualifications of the IRC are discussed in full. ERISA's fiduciary, enforcement, reporting, and disclosure standards are also set forth.

Sophisticated realistic problems are an integral part of the materials, and are included throughout. These problems will require careful analysis and application of code and regulation provisions, administrative pronouncements, case law, and other relevant sources. Perhaps more important for a graduate tax program, the problems not only require careful analysis, but the application requires dealing with situations when the most careful reading of the materials does not supply an answer. An additional, in-depth, take-home problem may be used as the basis for class discussion or a graded written assignment.

Employee Benefits Law is divided into two sections. Part 1 addresses the specific qualification requirements of the tax code applicable to all employee retirement plans, from both the employee and employer perspective. Part II addresses tax rules applicable to welfare benefits and nonqualified deferred compensation plans and ERISA rules applicable generally to all employee benefits plans. Thereafter, the ERISA rules applicable to employee retirement plans and welfare plans are covered.

 

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Contents

Class Discussion Problems
QUALIFICATION RULES
Class Discussion Problems
Answers to Homework Problems for Chapter 9
Class Discussion Problems
Homework Problems for Chapter 2
NONDISCRIMINATION REQUIREMENTS REGARDING
Class Discussion Problems
Appendix A SUMMARY OF REVENUE PROCEDURE 200850 PLAN FAILURES
Class Discussion Questions
TAX RULES APPLICABLE TO SPECIALIZED EMPLOYEE BENEFIT
Class Discussion Problems
Class Discussion Problems
Homework Problems for Chapter 16
FIDUCIARY RULES AND PROHIBITED TRANSACTIONS
Appendix A STATUTORY EXEMPTION FOR PARTICIPANT LOANS FROM A PLAN

Answers to Homework Problems for Chapter 8
MINIMUM FUNDING STANDARDS
Class Discussion Problems
DEDUCTIBILITY OF EMPLOYER CONTRIBUTIONS
Class Discussion Problems
RELATED EMPLOYERS FOR PURPOSES OF APPLYING
Chart of Attribution Rules
Homework Problems for Chapter 20
DISTRIBUTIONS OF BENEFITS LOANS AND QDROs
Class Discussion Problems
DETERMINATION LETTERS PLAN DISQUALIFICATION
PROHIBITED TRANSACTIONS EXCISE TAX CALCULATIONS
Class Discussion Problems
CIVIL LITIGATION UNDER ERISA
Class Discussion Problems
REPORTING AND DISCLOSURE REQUIREMENTS
BENEFIT RESTRICTIONS FOR DEFINED BENEFIT PLANS
Appendix
Table of Cases
Table of Secondary Authorities
Index
Copyright

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