ERISA

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Publisher : Wolters Kluwer
ISBN 13 : 0735509107
Total Pages : 1265 pages
Book Rating : 4.7/5 (355 download)

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Book Synopsis ERISA by : Paul J. Schneider

Download or read book ERISA written by Paul J. Schneider and published by Wolters Kluwer. This book was released on 2011-01-01 with total page 1265 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Summary Plan Description Requirements Under ERISA

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Publisher :
ISBN 13 :
Total Pages : 38 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Summary Plan Description Requirements Under ERISA by :

Download or read book Summary Plan Description Requirements Under ERISA written by and published by . This book was released on 1987 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:

MEWAs, multiple employer welfare arrangements under the Employee Retirement Income Security Act (ERISA)

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Publisher :
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis MEWAs, multiple employer welfare arrangements under the Employee Retirement Income Security Act (ERISA) by :

Download or read book MEWAs, multiple employer welfare arrangements under the Employee Retirement Income Security Act (ERISA) written by and published by . This book was released on 2003 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Employee Benefits Law

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Publisher : Law Journal Press
ISBN 13 : 9781588520074
Total Pages : 1436 pages
Book Rating : 4.5/5 (2 download)

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Book Synopsis Employee Benefits Law by : Jeffrey D. Mamorsky

Download or read book Employee Benefits Law written by Jeffrey D. Mamorsky and published by Law Journal Press. This book was released on 2023-10-28 with total page 1436 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Overview of the Employee Retirement Income Security Act (ERISA)

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Publisher :
ISBN 13 : 9781607417576
Total Pages : 0 pages
Book Rating : 4.4/5 (175 download)

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Book Synopsis Overview of the Employee Retirement Income Security Act (ERISA) by : Terrence D. Anderson

Download or read book Overview of the Employee Retirement Income Security Act (ERISA) written by Terrence D. Anderson and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Employee Retirement Income Security Act of 1974 (ERISA) provides a comprehensive federal scheme for the regulation of employee pension and welfare benefit plans offered by employers. ERISA contains various provisions intended to protect the rights of plan participants and beneficiaries in employee benefit plans. This book provides background on the pension laws prior to ERISA, discusses various types of employee benefit plans governed by ERISA, provides an overview of ERISA's requirements, discusses breach of fiduciary duty claims under ERISA Section 502(a)(2) and the LaRue case and examines the regulation of health benefits under ERISA.

Employee Benefit Plans Under Erisa

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Publisher :
ISBN 13 : 9780132753715
Total Pages : pages
Book Rating : 4.7/5 (537 download)

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Book Synopsis Employee Benefit Plans Under Erisa by : ANONIMO

Download or read book Employee Benefit Plans Under Erisa written by ANONIMO and published by . This book was released on 1986-12-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Understanding ERISA

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Publisher :
ISBN 13 :
Total Pages : 1000 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Understanding ERISA by :

Download or read book Understanding ERISA written by and published by . This book was released on 2000 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Identification Numbers Under ERISA

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Publisher :
ISBN 13 :
Total Pages : 8 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Identification Numbers Under ERISA by : United States. Internal Revenue Service

Download or read book Identification Numbers Under ERISA written by United States. Internal Revenue Service and published by . This book was released on 1980 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Employee Benefit Plans

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Publisher :
ISBN 13 :
Total Pages : 320 pages
Book Rating : 4.3/5 (555 download)

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Book Synopsis Employee Benefit Plans by : John D. Temple

Download or read book Employee Benefit Plans written by John D. Temple and published by . This book was released on 1979 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Employee Benefits Law: ERISA and Beyond

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Publisher :
ISBN 13 : 9781588522184
Total Pages : pages
Book Rating : 4.5/5 (221 download)

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Book Synopsis Employee Benefits Law: ERISA and Beyond by : Jeffrey D. Mamorsky

Download or read book Employee Benefits Law: ERISA and Beyond written by Jeffrey D. Mamorsky and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 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.

Employer-based Health Plans

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Author :
Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Employer-based Health Plans by : United States. General Accounting Office

Download or read book Employer-based Health Plans written by United States. General Accounting Office and published by . This book was released on 1995 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

ERISA: A Comprehensive Guide, 7th Edition

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Publisher : Wolters Kluwer Law & Business
ISBN 13 : 1543838693
Total Pages : 1218 pages
Book Rating : 4.5/5 (438 download)

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Book Synopsis ERISA: A Comprehensive Guide, 7th Edition by : Ferenczy, Cohen

Download or read book ERISA: A Comprehensive Guide, 7th Edition written by Ferenczy, Cohen and published by Wolters Kluwer Law & Business. This book was released on 2021-11-07 with total page 1218 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Employee Benefits Law

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Publisher :
ISBN 13 : 9781531000264
Total Pages : 0 pages
Book Rating : 4.0/5 (2 download)

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Book Synopsis Employee Benefits Law by : Kathryn J. Kennedy

Download or read book Employee Benefits Law written by Kathryn J. Kennedy and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The chapters of Section I of this book examine the specific qualification requirements of the tax code applicable to employee retirement plans, from both the employer and employee perspective. The chapters of Section II of the book examines specialized employee benefit plans (such as 401(k) plans and welfare benefit plans) and the ERISA rules governing employee benefit plans in general. The third edition retains the style, format, and teaching and learning goals of the prior editions, but has been updated to reflect changes in the law since 2012.

Auditing Employee Benefit Plans

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Publisher : John Wiley & Sons
ISBN 13 : 1119763800
Total Pages : 432 pages
Book Rating : 4.1/5 (197 download)

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Book Synopsis Auditing Employee Benefit Plans by : Josie Hammond

Download or read book Auditing Employee Benefit Plans written by Josie Hammond and published by John Wiley & Sons. This book was released on 2020-09-16 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master the fundamentals of auditing employee benefit plans in accordance with AICPA standards and ERISA rules and regulations. Written by a member on the expert panel for employee benefit plans, this book is designed to give an understanding of the requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help accountants more effectively plan and carry out their audit. Topics include: FASB ASU 2017-06, which significantly impacted master trust accounting, reporting and disclosures for employee benefit plans PCAOB adopted AS 3101 in 2017 which resulted in significant changes to the existing auditor's report. New insert for SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA

The Employee Retirement Income Security Act of 1974

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Publisher : Univ of California Press
ISBN 13 : 0520931394
Total Pages : 433 pages
Book Rating : 4.5/5 (29 download)

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Book Synopsis The Employee Retirement Income Security Act of 1974 by : James Wooten

Download or read book The Employee Retirement Income Security Act of 1974 written by James Wooten and published by Univ of California Press. This book was released on 2005-01-24 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study of the Employee Retirement Income Security Act of 1974 (ERISA) explains in detail how public officials in the executive branch and Congress overcame strong opposition from business and organized labor to pass landmark legislation regulating employer-sponsored retirement and health plans. Before Congress passed ERISA, federal law gave employers and unions great discretion in the design and operation of employee benefit plans. Most importantly, firms and unions could and often did establish pension plans that placed employees at great risk for not receiving any retirement benefits. In the early 1960s, officials in the executive branch proposed a number of regulatory initiatives to protect employees, but business groups and most labor unions objected to the key proposals. Faced with opposition from powerful interest groups, legislative entrepreneurs in Congress, chiefly New York Republican senator Jacob K. Javits, took the case for pension reform directly to voters by publicizing frightening statistics and "horror stories" about pension plans. This deft and successful effort to mobilize the media and public opinion overwhelmed the business community and organized labor and persuaded Javits's colleagues in Congress to support comprehensive pension reform legislation. The enactment of ERISA in September 1974 recast federal policy for private pension plans by making worker security an overriding objective of federal law.

Fundamentals of Employee Benefit Programs

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Publisher :
ISBN 13 :
Total Pages : 268 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Fundamentals of Employee Benefit Programs by :

Download or read book Fundamentals of Employee Benefit Programs written by and published by . This book was released on 1985 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Understanding ERISA

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Publisher :
ISBN 13 :
Total Pages : 1012 pages
Book Rating : 4.:/5 (43 download)

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Book Synopsis Understanding ERISA by :

Download or read book Understanding ERISA written by and published by . This book was released on 1990 with total page 1012 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Prepared for distribution at the 'Understanding ERISA : an introduction to basic employee benefits' program July-August 1990"--Page 5.