Employee Benefits Law: ERISA and Beyond

Front Cover
Law Journal Press, Oct 28, 2023 - Business & Economics - 3124 pages

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

From inside the book

 

Contents

11
11-4
119
11-9
6 The Americans with Disabilities
11-16
ii
11-21
Health Insurance Portability and Accountability
11-27
8 Health Insurance Portability
11-28
10 Other Federal Legislation
11-36
03
11-60
XXVIII
101
XXIX
109
Appendix
1
Introduction
1
What Is a Pension Plan?
17
Appendix
1
Appendix
1
Appendix
1

vi
34
Volume
1
Notice Requirements for Certain
1
CHAPTER 13
13
I Revenue Procedure 20046
1
Acknowledgements
25
Plan Mergers
30
User
59
CatchUp Contributions
85
I Form 8717User Fee for Employee
1
Determination for Adopters of Master
17
Form 6406Short Form Application
29
Retirement Trust Account D37
37
Retirement Custodial Account D39
39
Form 5305SEPSimplified Employee
49
Form 5305RRoth Individual
55
Form 5305SSIMPLE Individual
61
Form 5305SIMPLEæSavings
68
Form 5306Application for Approval
77
Form 5308Request for Change
83
XXVII
93
Appendix
1
Required Modifications
3
Appendix
9
Qualifying the Plan
31
Funding
94
Payments
1
Appendix
1
401k Plans
9
Reduction
17
Appendix
1
State
7
Reporting and Disclosure
8
Appendix
1
Appendix
27
Volume
28
Minimum Distributions Under
97
IRS Notice WII5
5
Employment Discrimination
1
iii
4
111
15
Copyright

Common terms and phrases

account balance accrued benefit additional adoption agreement allocation amount annuity starting date applicable blackout period calendar catch-up contributions compliance Court coverage defined benefit plan defined contribution plan described in section determination letter distribution Document Provision domestic partner earnings elective deferrals eligible employee employee's employer contributions employer identification employer plan ERISA excess exemption failure fiduciary filed Form fund income individual retirement account Internal Revenue Code Internal Revenue Service investment issuer liability limit merger normal retirement age Note to reviewer notice Paperwork Reduction Act paragraph participant's participants and beneficiaries PBGC permitted disparity plan administrator plan amendment plan assets plan participants Plan Sponsor plan year beginning plan's prior Proc qualified plan Regulations section request retirement benefit revenue procedure Roth IRA rule salary reduction Sample Plan Language satisfy SIMPLE IRA plan spouse Statement of Requirement submitted termination tion trust vesting volume submitter

References to this book

About the author (2023)

Jeffrey D. Mamorsky 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 theJournal of Compensation and Benefits. He is the author of Employee Benefits Law: ERISA and Beyond and Health Care Benefits Law, both published by LJP. 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.

Bibliographic information

TitleEmployee Benefits Law: ERISA and Beyond
AuthorJeffrey D. Mamorsky
Editionrevised
PublisherLaw Journal Press, 2023
ISBN1588520072, 9781588520074
Length3124 pages
Subjects ›  › 

Business & Economics / Labor / Wages & Compensation
Law / Labor & Employment
Law / Pension Law
  
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