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Employee Benefits Law Qualification and ERISA Requirement, 2006

Kathryn J. Kennedy, Associate Professor of Law, Director, LL.M. Employee Benefits Program, John Marshall Law School
Paul T. Shultz, III, Former Director of the IRS' Employee Plans Rulings & Agreement, TE / GE


Availability: In Stock
Publisher :Matthew Bender
Format: BOOK
ISBN: 9780820562476
2006
  $120.00
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    This new title is one of the four releases from the LexisNexis Graduate Tax Series. Employee Benefits Law: Qualification Rules and ERISA Requirements differs from other employee benefits casebooks and practicing legal education materials because it teaches the materials using a series of problems that begin with the basic concept and build upon those concepts in order to teach sophisticated legal issues. the material is also discusses in the context of how ERISA and the applicable sections of the Internal Revenue Code have evolved over time in reaction to different public policy considerations and changing employee benefits needs.

    Employee Benefits Law is divided into two sections. Part 1 addresses qualification rules generally applicable to employee retirement plans. Part II addresses tax rules applicable to welfare benefits and nonqualified deferred compensation plans and ERISA rules applicable generally to all employee benefits plans. 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 supple an answer.

    Professors and adjunct professors may request complimentary examination copies of LexisNexis law school publications to consider for class adoption or recommendation. Please identify the book(s) you wish to receive, provide your institutional contact information, and submit your request here.

    PART I: Qualification Rules Generally Applicable to Employee Retirement Plans
    Chapter 1: Introduction
    Chapter 2: Qualification Rules
    Chapter 3: Minimum Participation Requirements
    Chapter 4: Overall Coverage Tests
    Chapter 5: Minimum Vesting Standards
    Chapter 6: Accrued Benefit Requirements
    Chapter 7: Limitations on Qualified Defined Benefit and Defined Contribution Plans
    Chapter 8: Nondiscrimination Requirements Regarding Benefits/Allocations for Qualified Plans
    Chapter 9: Minimum Funding Standards
    Chapter 10: Deductibility of Employer Contributions
    Chapter 11: Related Employers for Purposes of Applying the Qualification Rules
    Chapter 12: Distribution of Benefits, Loans, and QDROs
    Chapter 13: Single Employer Plan Terminations Under Title IV of ERISA and the Code
    Chapter 14: Taxation of Distributions from Qualified Plans and IRAs
    Chapter 15: Determination Letters, Plan Disqualification, and Correction Programs

    PART II: Tax Rules Applicable to Welfare Benefits and Nonqualified Deferred Compensation Plans and ERISA Rules Applicable Generally to All Employee Benefit Plans
    Chapter 16: Tax Rules Applicable to Welfare Benefits
    Chapter 17: Nonqualified Deferred Compensation Plans
    Chapter 18: Fiduciary Rules and Prohibited Transaction Provisions
    Chapter 19: Civil Litigation Under ERISA
    Chapter 20: Reporting and Disclosure Requirements

     

     

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