Store Corporate / NEW RELEASES / 3 MONTH ONLINE ACCESS / Legal ERISA: A Comprehensive Guide, Fifth Edition
ERISA: A Comprehensive Guide, Fifth Edition by Brian M. Pinheiro Ballard Spahr LLP , Paul J. Schneider Paisner-Litvin LLP  , Ilene H. Ferenczy Ferenczy Benefits Law Center ERISA: A Comprehensive Guide, Fifth Edition by Brian M. Pinheiro Ballard Spahr LLP , Paul J. Schneider Paisner-Litvin LLP  , Ilene H. Ferenczy Ferenczy Benefits Law Center

ERISA: A Comprehensive Guide, Fifth Edition

Select Format
Internet price is for a three-month subscription.
Looseleaf
$689.00
Internet
$669.00
Available on Cheetah! Learn More

Looseleaf

Price
Qty.
This product is available for the standing order program.
Add to Cart

Internet

Price
Qty.
Add to Cart
Overview

The Fifth 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:

  • Description of the student loan program 2018 Private Letter Ruling and the resolution of this with the “anti-conditioning” rule.
  • Analysis of the latest version of the EPCRS, which is available for tax-qualified retirement plans with certain compliance failures, as set forth in IRS Revenue Procedure 2019-19, including an update to the IRS user fees that apply to the various correction programs.
  • Discussion of the new self-correction options for participant loan failures, certain non-amender failures, and beneficial retroactive amendments to increase participant’s benefits.
  • Description of IRS VCAP, its uses, limitations, and procedural requirements.
  • Description of IRS Revenue Procedure 2015-32 for correction of delinquent Forms 5500-EZ.
  • Analysis of the DOL’s guidance on the definition of an “Employer” for ERISA purposes and subsequent Court rulings eviscerating that guidance.
  • Discussion of health plans use of “cross-plan offsetting” as a way of adjusting for overpayments.
  • Discussion of the new DOL regulations governing review and appeal procedures for disability claims.
  • Complete revision of the mergers and acquisitions chapter, including best practice, common pitfalls, a sample merger agreement, merger checklist, and spin-off agreement.
  • Update on 2018 and 2019 court cases that impact labor relations, as well as actions taken by the current administration that overturn prior policies and decisions.
  • Discussion of the most recent actions impacting ACA and litigation surrounding those actions.
  • Discussion of recent court cases regarding discrimination on the basis of gender and sexual orientation.
  • Discussion of ongoing litigation regarding “conscience-based objections” to a provision in the ACA requiring employers to provide no-cost birth control coverage to employees.
  • Description of changes in Fair Labor Standard Act interpretations regarding wages, determination of independent contractor status, and regular rate.

Note: Online subscriptions are for three-month periods.

Pages 1308
Last Updated 12/11/2019
Update Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781543812541
SKU 10071829-7777
Publish Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 000000000010048445
Table of Contents

1. INTRODUCTION TO ERISA

  • ERISA Background
  • Pension Plan Abuses
  • Enactment of ERISA
  • ERISA Provisions Protect Workers
  • Amendments: MPPAA and SEPPAA
  • Adding Health Care Protections and Pension Portability
  • Addressing Evolving Business and Political Realities
  • The Pension Protection Act of 2006 - Comprehensive Pension Reform
  • Worker, Retiree, and Employer Recovery Act of 2008
  • Heroes Earnings Assistance and Relief Tax Act of 2008
  • Congressional Response to the 2008 Financial Crisis
  • Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010
  • Dodd-Frank Wall Street Reform and Consumer Protection Act
  • Moving Ahead for Progress in the 21st Century Act
  • The American Taxpayer Relief Act of 2012
  • Coverage of Same-Sex Spouses in Light of Windsor and Obergefell
  • Multiemployer Funding Relief
  • Tax Cuts and Jobs Act of 2018
  • Bipartisan Budget Act of 2018

2. REPORTING AND DISCLOSURE REQUIREMENTS FOR PLANS COVERED BY ERISA

  • Introduction to Reporting and Disclosure Requirements
  • Basic Disclosure Requirements for Pension and Welfare Plans
  • Additional Requirements for Welfare Plans
  • Additional Requirements for Pension Plans
  • Annual Reports (Form 5500)
  • PBGC Filings and Notices
  • Electronic Disclosure

3. QUALIFIED RETIREMENT PLANS

  • Introduction to Qualified Retirement Plans
  • Written Plan and Trust
  • Types of Plans
  • Minimum Funding
  • Benefit Accrual Rules
  • Calculating Service
  • Minimum Participation Standards
  • Minimum Vesting Standards
  • Limitations on Plan Benefits
  • Top-Heavy Requirements
  • Distribution Rules
  • Section 401(k) Distribution Rules
  • Antialienation
  • IRS Determination Letters and Correction Procedures
  • Military Service

4. COVERAGE AND NONDISCRIMINATION REQUIREMENTS

  • Introduction to Coverage and Nondiscrimination Requirements
  • Highly Compensated Employees
  • Minimum Participation
  • Minimum Coverage
  • Employer Aggregation and Disaggregation
  • Rules Prohibiting Discrimination in Contributions or Benefits
  • Permitted Disparity

5. IRS AND DOL CORRECTION PROCEDURES

  • IRS Disqualification of Qualified Plans and Tax Consequences
  • IRS Correction Programs
  • Qualification Failures Covered Under EPCRS
  • Failures and Programs Not Covered Under EPCRS
  • Correction Principles Under EPCRS and Rules of General Applicability
  • Correction Procedures Under SCP
  • General Correction Procedures Under VCP
  • Specific VCP Procedures
  • VCP Fees
  • Audit Cap
  • Employer Eligibility Failures
  • Recommended Corrections
  • Earnings Adjustment Methods
  • Voluntary Closing Agreement Program (VCAP)
  • The VFC Program
  • Corrections Under the VFC Program
  • Excise Tax Relief for VFC Corrections
  • Delinquent Filer Voluntary Compliance Program
  • Penalty Relief Program for Form 5500-EZ Late Filers

6. ERISA'S FIDUCIARY RESPONSIBILITY PROVISIONS

  • Overview of ERISA
  • ERISA’s Fiduciary-Responsibility Provisions
  • Plans Governed By, or Excepted From, ERISA’s Fiduciary-Responsibility Provisions
  • Exceptions From ERISA
  • Exceptions From ERISA’s Fiduciary-Responsibility Provisions
  • Establishing a Plan
  • Plan Assets
  • Who is a Plan Fiduciary?
  • Who Should not be a Fiduciary
  • Fiduciary Duties
  • Fiduciary Liability
  • No Exculpation or Exoneration
  • Fiduciary Liability Insurance
  • Indemnification
  • Fidelity-Bond Insurance
  • Statute of Limitations
  • Voluntary Fiduciary Correction Program

7. PROHIBITED TRANSACTION PROVISIONS

  • Section 406 - Prohibited Transactions
  • Section 407 - Employer Securities and Employer Real Property
  • Section 408

8. CIVIL ENFORCEMENT

  • Causes of Action
  • Actions for Benefits
  • Actions for Breach of Fiduciary Duty
  • Actions for Violation of Section 510 and Other Statutory Requirements
  • Attorneys' Fees
  • Preemption and ERISA Section 514

9. THE COMPLEX WORLD OF ERISA PREEMPTION

  • Scope of ERISA Preemption
  • ERISA's Savings Clause
  • ERISA's Deemer Clause
  • Application of ERISA Preemption Analysis

10. SINGLE-EMPLOYER PENSION PLAN TERMINATIONS AND INSURANCE

  • Benefit Valuation
  • Asset Valuation
  • Pretermination Procedures
  • Premiums
  • Termination Procedures
  • Employer Liability
  • Participant Liability
  • Participant Benefits

11. WITHDRAWAL LIABILITY UNDER THE MULTIEMPLOYER PENSION PLAN AMENDMENTS ACT

  • Imposition of Withdrawal Liability
  • Complete Withdrawals
  • Partial Withdrawals
  • Calculating Withdrawal Liability
  • Date of Withdrawal
  • Procedure Under MPPAA
  • Identity of the Employer Liable for Payment

12. CONTINUING HEALTH CARE COVERAGE UNDER COBRA

  • Covered Private Employer
  • Covered Public Employer
  • Group Health Plans Covered by COBRA
  • Group Health Plans Not Covered by COBRA
  • Distinguishing a Single Group Health Plan From Two or More Separate Group Health Plans
  • Plan Year
  • Qualifying Events
  • Covered Employee
  • Qualified Beneficiary
  • Identical Pre-Event Coverage for Qualified Beneficiaries
  • Notification Requirements and Time Limitations
  • Qualified Beneficiary’s Right to 60-Day Election
  • Duration of COBRA Coverage
  • Paying for COBRA Continuation Coverage
  • COBRA Penalty Provisions
  • Employee Remedies for Noncompliance
  • COBRA Responsibilities in Mergers and Acquisitions

13. EMPLOYEE BENEFITS IN MERGERS AND ACQUISITIONS

  • Terminology
  • Understanding the Transaction
  • Retirement Plan Service
  • Retirement Plan Coverage
  • Who are the Highly Compensated Employees After the Transaction?
  • Dealing With Retirement Plans of Acquired Entities
  • Distributions and Spin-Offs From the Parent Plan to Participants of Sold Subsidiaries
  • Selling Assets: Partial Plan Terminations
  • Health and Welfare Issues in Mergers and Acquisitions
  • Executive Compensation Issues in M&A
  • Exhibit 13-1 Sample Merger Agreement
  • Exhibit 13-2 Sample Merger Checklist
  • Exhibit 13-3 Sample Spin-Off Agreement

14. EMPLOYEE BENEFITS AND THE UNIONIZED WORKFORCE

  • Laws Relating to Employee Benefits
  • National Labor Relations Act
  • Current Issues Before the National Labor Relations Board and the Courts
  • Labor Management Relations Act
  • Patient Protection and Affordable Care Act
  • Concerted, Protected Activity
  • Union Organizing Campaigns
  • Collective Bargaining Process
  • Benefit Disputes During the Term of an Agreement
  • Unilateral Changes in Employee Benefits
  • Multiemployer Plans

15. EMPLOYEE BENEFITS IN BANKRUPTCY

  • Bankruptcy Framework
  • ERISA’s Anti-Alienation Provision
  • PBGC
  • Withdrawal Liability
  • Reportable Events
  • Distress Termination
  • Involuntary Termination
  • Plan Funding Obligations
  • Priority Status
  • Discharge of PBGC Premiums
  • Prohibited Plan Amendments
  • Follow-On Plans
  • Nonqualified Deferred Compensation Plans
  • Employee Benefits in Chapter 7
  • Individual Employee Benefits Bankruptcy Issues
  • Welfare Benefits

16. EXECUTIVE COMPENSATION

  • SEC Disclosure Framework
  • Impact of Tax Laws
  • Impact of the Dodd-Frank Act
  • Long-Term Incentive, Performance, and Equity-Based Compensation
  • Agreements
  • Determination of Executive Compensation
  • Shareholders and Executive Compensation

17. IMPACT OF OTHER EMPLOYMENT LAWS ON ERISA

  • Title VII
  • Pregnancy Discrimination Act
  • Age Discrimination in Employment Act
  • The Americans With Disabilities Act
  • Genetic Information Nondiscrimination Act
  • Family and Medical Leave Act

Table of Cases
Index

About The Experts
Volumes