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Gabelman v. Sher: Defining a "Plan" Under ERISA

What is a "plan" under ERISA? In this Analysis, Barry L. Salkin of Olshan Grundman Frome Rosenzweig & Wolosky LLP addresses this question and discusses Gabelman v. Sher, 2012 U.S. Dist. LEXIS 40334 (March 23, 2012) [ enhanced version available to lexis.com subscribers ], which provides...

Government Accounting -- Accounting Issues in Pensions and Other Postemployment Benefits

By Edward W. Stepnick CPA, G. Robert Smith Ph.D. C.P.A. C.G.F.M and Dwayne N. McSwain CPA* Employee pensions and other postemployment benefits (OPEB), such as healthcare, life insurance, disability, and long-term care benefits, are significant elements of cost for state and local governments. This...