The Law of Employee Pension and Welfare Benefits
This book introduces the student to how ERISA and the IRC protect and regulate employee pension and welfare benefit plans. The authors wrote this book mindful of the following concerns:
• Coverage. With the intent to create a book that is both comprehensive and teachable, the authors carefully selected cases and secondary materials and wrote concise commentary to illuminate both the “forest” and the “trees.” The approach to coverage was determined by topic; the authors relied on case law for issues like preemption, and focused on statutory and regulatory material for topics that are rarely litigated—such as qualified plan nondiscrimination requirements. Although the book relies on primary cases and the analysis of statutes and regulations, the authors also excerpted material from many fine articles to introduce the policy implications of employee benefits law.
The new Third Edition includes:
1. Expanded coverage and discussion of 401(k) plans with a discussion of their potential, why they are popular and what problems they present.
This eBook features links to Lexis Advance for further legal research options.
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TABLE OF CONTENTS
WHO HAS RETIREMENT BENEFITS?
1 Belief that the Pension Does Not Displace Wages
H HISTORY AND PURPOSES OF ERISA
2 ERISA Covers Only Private Employer Plans
2 Defined Contribution Plans
5 Cash Balance Plans
IBM Personal Pension Plan
The Pension Shield Against
Are Pension Plan Anti
Gregory David The Scope of ERISA Preemption of State Law A Study
B TAX QUALIFIED PLANS