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Erisa Principles
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Download or read book ERISA written by Peter Wiedenbeck and published by OUP USA. This book was released on 2010-04-08 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: ERISA: Principles of Employee Benefit Law highlights the common themes, central principles, and competing policies of employee benefits law in a compact, accessible work. ERISA (Employee Retirement Income Security Act of 1974) case law is vast - there are thousands of reported decisions on some topics. This book selectively analyzes key cases to provide a coherent account of the principal features of ERISA and benefits law. The book examines the labor law requirements applicable to employee benefit plans, which are enforceable by private civil action and continue to produce a large volume of litigation and also provides an introduction to the types of employee benefit programs and an overview of ERISA's policies and scope. This detailed text addresses ERISA's conduct controls and pension content controls. ERISA: Principles of Employee Benefit Law will also explore some of the more important reform proposals that the current system seems likely to engender.
Book Synopsis ERISA Principles by : Peter J. Wiedenbeck
Download or read book ERISA Principles written by Peter J. Wiedenbeck and published by Cambridge University Press. This book was released on 2024-02-29 with total page 569 pages. Available in PDF, EPUB and Kindle. Book excerpt: ERISA, the detailed and technical amalgam of labor law, trust law, and tax law, directly governs trillions of dollars spent on retirement savings, health care, and other important benefits for more than 100 million Americans. Despite playing this central role in the US economy and social insurance systems, the complexities of ERISA are often understood by only a few specialists. ERISA Principles elucidates employee benefit law from a policy perspective, concisely explaining how common themes apply across a wide range of benefit plans and factual contexts. The book's non-technical language and cross-cutting conceptual organization reveal latent similarities and rationalize differences between the regulatory treatment of apparently disparate programs, including traditional pensions, 401(k), and health care plans. Important legal developments - whether statutory, judicial, or administrative - are framed and analyzed in an accessible, principles-centric manner, explaining how ERISA functions as a coherent whole.
Book Synopsis Employee Retirement Income Security Act by : Peter J. Wiedenbeck
Download or read book Employee Retirement Income Security Act written by Peter J. Wiedenbeck and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Erisa written by and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Handbook on Erisa Litigation by : James F. Jorden
Download or read book Handbook on Erisa Litigation written by James F. Jorden and published by Wolters Kluwer. This book was released on 2015-12-15 with total page 1026 pages. Available in PDF, EPUB and Kindle. Book excerpt: Handbook on ERISA Litigation cuts through complicated statutory provisions and tells you which ERISA claims are recognized by which courts and how to litigate them. Helpful litigation checklists and forms are provided on key aspects of ERISA litigation as well as hundreds of citations to leading federal and state cases. Every major claim area under ERISA is covered: Fiduciary liability Violation of ERISA reporting and notification requirements ERISA discrimination claims and related statutory claims Plan termination claims Overfunded and underfunded plans Tax litigation Claims by the U.S. Department of Labor and the Pension Benefit Guaranty Corporation (PBGC) The Handbook helps you to counsel clients more knowledgeably and to litigate ERISA disputes more effectively by identifying the issues, presenting litigation strategies, and reducing the time needed to prepare pleadings and briefs. In one, easy-to-read volume, you'll find expert analysis of: The structure and scope of ERISA, so you can easily determine whether and in what fashion ERISA is relevant to the resolution of a dispute Exceptions to ERISA and preemption issues, keeping you fully apprised of the extent to which ERISA can be used by or against you, particularly with respect to preemption laws The procedural rules of the road, providing you with practical insights into jurisdictional, venue, standing, discovery, and evidentiary issues, and how these may affect the outcome of your cases Handbook on ERISA Litigation has been updated to include: The impact of the Affordable Care Act upon ERISA practice and procedure Expanded coverage of overlapping federal statutory claims such as the Pregnancy Discrimination Act, federal disability discrimination laws, and other claims of gender and family status discrimination (including same-sex marriage/partnership issues) Expanded discussion of recent U.S. Supreme Court decisions on the continuing fiduciary obligation to monitor plan investments, availability of various forms of relief for ERISA benefits claims and breach of fiduciary duty claims, the enforceability of limitations provisions contained in employee benefit plans, employer stock drop claims, and the supremacy of employee benefit plan terms over equitable or common law principles Continuing developments in ERISA preemption analysis clarifying the scope and reach of federal preemption And more!
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
Book Synopsis Official ERISA Guidelines for the Adoption Or Amendment of Employee Benefit Plans by : United States. Internal Revenue Service
Download or read book Official ERISA Guidelines for the Adoption Or Amendment of Employee Benefit Plans written by United States. Internal Revenue Service and published by . This book was released on 1976 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Understanding ERISA by : Ken Ziesenheim
Download or read book Understanding ERISA written by Ken Ziesenheim and published by Wiley. This book was released on 2002-03-25 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every advisor in your firm should have a copy" of this compact new guide, claims Harold Evensky, respected financial professional and author of Wealth Management. Evensky knows all too well that firms and individual advisors need to protect themselves now more than ever. In the climate of corporate scandals and market downturns - being in compliance is critical to avoiding liability challenges. But - the scope and complexity of the landmark ERISA act has left trustees and fiduciaries struggling to ensure that they remain in compliance. Now, industry pro Ken Ziesenheim's concise booklet covers the four key provisions of ERISA in simple, straightforward terms. He includes sample forms, policy statements, a glossary of terms and everything needed to make understanding — and complying with ERISA — as easy as a,b,c. And, he covers four all-important steps for: selecting and hiring a manager monitoring activities of outside managers documenting meetings to prevent complications And interpreting the "Prudent Investor Rule"Help make sure you — and every professional in your firm - stays in compliance, by following the basic guidelines presented in this new work.
Book Synopsis When Do State Laws Determine ERISA Plan Benefit Rights? by : Albert Feuer
Download or read book When Do State Laws Determine ERISA Plan Benefit Rights? written by Albert Feuer and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The article supplements the two classic legislative histories of ERISA: (1) James A. Wooten, the Employee Retirement Income Security Act of 1974 -- A Political History (2004) and (2) Staff of S. Comm. on Labor and Public Welfare, Leg. History of the Employee Retirement Income Security Act of 1974 (1976). The article, however, also focuses on the development and evolution of the ERISA preemption principles in interpretations of the Supreme Court, and the major amendments to ERISA, particularly the Retirement Equity Act of 1984. The article seeks to give the reader the tools to reaches his or her own conclusions about the issues discussed, particularly the significance of the ERISA General Preemption Rule (the "Rule" that ERISA preempts all state laws that relate to any ERISA plan, and the explicit and implicit exclusions from the Rule. Thus, the reader may answer the essential question that arises about any federal preemption provision for ERISA preemption. What undue interference with the ERISA regulatory regime does ERISA preemption seek to prevent, and which interference is, in fact, prevented? The article proposes that three principles may be used to decide when state benefit laws determine ERISA benefit rights. First, ERISA permits state laws that do not diminish or enhance (a) ERISA benefit entitlements; (b) ERISA enforcement mechanisms; or (c) ERISA mandates. Second, ERISA preempts any state law that diminishes or enhances any of these ERISA protections unless the diminution or enhancement was needed to implement a state law that is not otherwise preempted, in which case the law is not preempted if the diminution or enhancement is limited to the extent needed for the effective administration of such state law. Third, a law is not otherwise preempted if the law (1) is described in an implicit or explicit exclusion from the ERISA General Preemption Rule, or (2) does not diminish or enhance any of the three above benefit protections other than with a reporting or disclosure mandate that is used to implement the law. Neither the courts nor other commentators have thoroughly explored these principles. The article applies these three principles to five kinds of state laws: (1) generally applicable criminal laws, which are explicitly excluded from the Rule;(2) tax laws, which are explicitly included in the Rule, but to a large extent are implicitly excluded from the Rule;(3) creditor laws, which are explicitly and implicitly preempted by specific provisions of ERISA, unless plan terms provide for their inclusion, as may be done, to some extent, for certain plans;(4) domestic relations laws, some of which are explicitly excluded from the ERISA General Preemption Rule, and some of which are implicitly included in the Rule; and(5) transfer on death laws, all of which ERISA preempts, unless plan terms provide for their inclusion, as may be done, to some extent, for certain plans. The article also discusses (1) the definition of a plan for purposes of determining whether an arrangement is an ERISA plan; and (2) the extent to which ERISA, the Employee Retirement Income Security Act of 1974, as amended, whose dominating purpose is the protection of ERISA plan participants and beneficiaries rather than the protection of ERISA plans and their sponsors, protects the benefit entitlements of a plan participant or beneficiary from state-law claims after the participant or beneficiary has received a distribution of their benefit entitlements.
Book Synopsis ERISA and Employee Benefit Law by : David A. Pratt
Download or read book ERISA and Employee Benefit Law written by David A. Pratt and published by American Bar Association. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers the most up-to-date, expert information on the full spectrum of pension and benefit topics -- from an easy-to-understand explanation of ERISA and other laws regulating employee benefits plans to detailed descriptions and definitions of private retirement and welfare plans as well as public programs, such as Social Security and Medicare.
Book Synopsis Two Hats, One Head, No Heart by : Dana M. Muir
Download or read book Two Hats, One Head, No Heart written by Dana M. Muir and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: ERISA, the comprehensive employee benefits reform statute, created a strict fiduciary standard for those involved in the administration or management of employee benefit plans or their assets, a standard that requires such actors to make decisions solely in the interests of the plan's participants and their beneficiaries. The courts, however, have held that employer decisions on whether to adopt or terminate a plan, or how to design the provisions of a plan, are plan “settlor” functions, akin to a grantor's design of a trust under the common law, and thus not subject to ERISA's fiduciary duties. While the settlor/fiduciary doctrine has worked well and is not controversial in routine cases, the article shows that the doctrine has permitted employers in some cases to bypass express and implied ERISA requirements through artful plan drafting and, perhaps more troubling, has also permitted employers to exploit ERISA's broad preemption of state law to insulate plans actions from judicial or state legislative oversight, even in areas where there is broad national consensus, such as limits on claim subrogation and liability for negligent medical decision-making. The article suggests three limiting principles that courts could use to provide a more nuanced approach to balancing employer and employee interests in and related to ERISA plans. These principles would leave intact the core of the doctrine while mitigating its most troubling effects.
Book Synopsis Will the Supreme Court Reinforce Or Undermine Basic ERISA Principles When it Decides a Death Benefit Dispute? by : Albert Feuer
Download or read book Will the Supreme Court Reinforce Or Undermine Basic ERISA Principles When it Decides a Death Benefit Dispute? written by Albert Feuer and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Kennedy v. Plan Administrator for DuPont Savings & Investment Plan, (argued Oct. 7, 2008) (No. 07-636) the Supreme Court will decide whether a participant's divorcing spouse may waive her entitlement to the participant's death benefit without using a Qualified Domestic Relations Order (QDRO). This article was prepared before the Supreme Court decision in Kennedy v. DuPont Savings and Investment Plan, 2009 U.S. LEXIS 869 (January 26, 2009). My brief commentary on such decision entitled A Unanimous ERISA Decision by the Supreme Court Raises Troubling Questions, appears at http://ssrn.com/abstract=1336350. ERISA addresses benefit disputes between two persons claiming to be a beneficiary. Plan terms determine who has the entitlement. Where the plan terms do not permit a waiver such as the one at issue, the waiver is not effective. Furthermore, the statutory prohibition against the alienation of benefits requires that pension plan terms permit QDROs to determine benefit entitlements, but prohibits them from using a domestic relations order other than a QDRO, such as the one at issue, to determine benefit entitlements. Thus, pension plans must disregard settlements between the parties, whether or not incorporated in court orders or voluntary agreements, except to the extent the settlement is part of a QDRO. Finally, the article suggested it would be useful for the Supreme Court to reaffirm in this decision the Court's consistent holdings that ERISA protects the right both to receive and to keep employee benefits. Thus, no one may force a person entitled to an ERISA plan benefit to pay another the amount of the benefit, unless the plan authorizes such payment. Such authorization may exist if the plan, unlike most pension and life insurance plans, permits the assignment of benefits. There may be such authorization if a plan, unlike most pension and life insurance plans, permits the assignment of benefits. This protection applies to all ERISA plans, both pension and welfare plans, and to all plan participants and beneficiaries, whether they are rich, poor, deserving, or greedy.
Book Synopsis 2021 ERISA Facts by : Frank J. Bitzer
Download or read book 2021 ERISA Facts written by Frank J. Bitzer and published by . This book was released on 2020-12-18 with total page 1184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Employee Retirement Income Security Act (ERISA) is known as one of the most complicated federal laws, but it is one of the most important laws regarding employee benefits. ERISA Facts provides simple explanations for 900 of the most common ERISA-related questions. Anyone involved in the administration of ERISA-based retirement plans will benefit from this book; it's the perfect resource for a wide range of employee benefits professionals, including ERISA attorneys, TPAs, CPAs, employee benefits consultants or specialists, corporate counsel, IFEBP members, and more. Organized in a convenient question & answer format to help you find the information you need, ERISA Facts features: 900 easy-to-read questions & answers that comprehensively cover all aspects of ERISA requirements and practices Practical advice for any professional who is required to comply with ERISA rules, including in-house HR professionals and third-party advisers Detailed explanation of who is an ERISA fiduciary and what requirements fiduciaries must meet Breakdown of potential sources of fiduciary liability Class and Statutory exemptions explained Investment guidelines for ERISA-compliant plans Real-world advice on enforcement trends New in the 2021 Edition: New DOL safe harbor for electronic transmission of disclosure materials COVID-19 related filing deadline extensions and updated COBRA election periods Updated contribution deadlines under the CARES Act Details on SECURE Act-mandated lifetime income illustrations for defined contribution plans, including required actuarial assumptions New information on disclosures of substance use disorder records to align With HIPAA Complete description of the new DOL Fiduciary standards designed to align with the SEC's Regulated Best Interest Topics Covered: Fiduciary responsibilities under ERISA Establishment and administration ERISA-regulated plan administration issues Health benefit and insurance issues (HIPAA, COBRA, etc.) Responsibilities related to plan investments fiduciary duties and liability issues Compliance and disclosure rules Prohibited transactions Detailed explanations of voluntary compliance programs Statutory, class, and individual exemptions Taft-Hartley plans (Multiemployer Plans) And More! See the "Table of Contents" section for a full list of topics Additionally, the book includes complete information on disclosure requirements from the Employee Benefits Security Administration, IRS, Health and Human Services, and citations to key court cases and legislation. Department of Labor guidance on disclosure requirements is also provided.
Book Synopsis ERISA Plan Administrator's Desk Book by : Thomas I. McCord
Download or read book ERISA Plan Administrator's Desk Book written by Thomas I. McCord and published by . This book was released on 1976 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis How to Qualify Your Retirement Plan Under ERISA by :
Download or read book How to Qualify Your Retirement Plan Under ERISA written by and published by . This book was released on 1976 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis 2023 ERISA Facts by : FRANK J. BITZER
Download or read book 2023 ERISA Facts written by FRANK J. BITZER and published by . This book was released on 2022-11-04 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Employee Retirement Income Security Act (ERISA) is known as one of the most complicated federal laws, but it is one of the most important laws regarding employee benefits. 2023 ERISA Facts provides simple explanations for over 800 of the most common ERISA-related questions. Anyone involved in the administration of ERISA-based retirement plans should have this book; it's the perfect resource for a wide range of employee benefits professionals, including ERISA attorneys, TPAs, CPAs, Employee benefits consultants or specialists, Corporate counsel, and IFEBP members. Organized in a convenient question & answer format to help you find the information you need, ERISA Facts features: Over 800 easy-to-read Q&As that comprehensively cover all aspects of ERISA requirements and practices Practical advice for any professional who is required to comply with ERISA rules, including in-house HR professionals and third-party advisers Detailed explanation of who is an ERISA fiduciary and what requirements fiduciaries must meet Breakdown of potential sources of fiduciary liability Class and Statutory exemptions explained Investment guidelines for ERISA-compliant plans New in the 2023 Edition: Explanation of the July 27, 2022 DOL issued proposed amendments to the class exemption that modifies and expands the ineligibility provisions that would disqualify asset managers from using the exemption. A new question on the Financial Accounting Standards applicable to employee benefit plans under the section 103(a)(3)(C) audits, including explanation of the removal of the limited scope audit and the updated requirements for plan management and plan auditors Discussion of the HHS's guidance addressing HIPAA privacy protections around reproductive health in response to Dobbs v. Jackson Women's Health Organization, including new protections for personal health information related to abortion and sexual reproduction health A new question on the DOL, IRS and HHS Covid-19-related FAQs addressing group health plan requirements for coronavirus preventive services and vaccine incentives A new section on independent dispute resolution for provider payment disputes, including a discussion of new circumstances and information that the IDR entities must weigh in determining appropriate payments in settlement of disputes Discussion of the disclosure requirements for persons who provide brokerage or consulting services under ERISA-covered group health plans Updates to Schedules MB, SB and R, including amendments to Schedule R requiring plans to report identifying information about an employer who contributed more than 5% of the plan's total contributions or was one of the top ten highest contributors A new section on the factors a fiduciary may consider in evaluation of an investment, such as climate change factors and workforce practices A new section on proxy voting and exercise of shareholder rights, including discussion of plan fiduciary duties A new section on whether individual prohibited transaction exemption applications for pooled funds have specific requirements that differ from other individual exemption applications Discussion of cryptocurrency as plan investments, including the latest DOL advice. Topics Covered: Fiduciary responsibilities under ERISA ERISA-regulated plan administration issues Health insurance issues (HIPAA, COBRA, etc.) Responsibilities related to plan investments and fiduciary liability Compliance and disclosure rules Expanded coverage of Prohibited Transactions and Exemptions Detailed explanations of voluntary compliance programs Real-world advice on enforcement trends
Book Synopsis Pension and Employee Benefits: ERISA law and regulations, related laws, proposed regulations by : United States
Download or read book Pension and Employee Benefits: ERISA law and regulations, related laws, proposed regulations written by United States and published by CCH Incorporated. This book was released on 2004 with total page 2232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
