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ERISA Law Answer Book, Ninth Edition

ERISA Law Answer Book, Ninth Edition

By John F. Buckley IV


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ERISA Law Answer Book is the practical desk reference that provides clear, concise, authoritative answers to more than 1,300 key questions - covering everything from benefit plan design, administration, communication, amendment, coverage, funding, distribution, and defense to fiduciary liabilities and litigation issues.

It helps you ensure compliance with ERISA law...limit exposure to liability...avoid litigation...prevent plan disqualification...and make plan administration more efficient and effective.

Designed for fast, easy use, the ERISA Law Answer Book features:

  • Answers to just about any ERISA question instantly at your fingertips
  • Up-to-date coverage on ERISA-related developments
  • Advice on the best course of action when dealing with ERISA issues
  • Extensive coverage of the Pension Protection Act of 2006 (PPA)
  • Scores of practice pointers and examples
  • Citations to statutes, regulations, and case law
  • Detailed analysis of ERISA provisions
  • Internal Revenue Code sections and interpretations

Previous Edition: ERISA Law Answer Book, Eighth Edition ISBN 9781454886686¿

Publish Date 07/19/2018
Publish Frequency Published annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781543801415
SKU 10064871-7777
Table of Contents

1. Benefit Arrangements Subject to ERISA

  • General Considerations
  • "Plan, Fund, or Program"
  • "Employer or Employee Organization"
  • For Participants and Their Beneficiaries
  • Special Cases
  • Benefit Plans Exempt from ERISA
  • Miscellaneous Issues

2. Interpreting ERISA Plans

  • General Considerations
  • Controlling Documents
  • Applicable Law

3. Claims Procedures and Exhaustion of Administrative Remedies

  • Claims Procedures - General
  • Claims Denials
  • Appeals
  • Exhaustion of Administrative Remedies

4. Notice, Reporting, and Disclosure

  • IRS Recordkeeping and Reporting Requirements
  • DOL Recordkeeping and Reporting Requirements
  • Summary Plan Description
  • Summary of Material Modifications
  • Responding to Information Requests
  • Miscellaneous Notice Requirements

5. Plan Amendment

  • Protected Benefits
  • Effect of Plan Amendment on Benefits
  • Underfunded Plans; Waiver Period
  • Required Amendment Deadlines

6. Assignment, Waiver, and Forfeiture

  • Assignment, Attachment, and Garnishment
  • Tax Liens
  • Rights and Interests of Spouses and Former Spouses
  • QDROs
  • Waivers of ERISA Rights and Interests
  • Forfeitures and Setoffs

7. Miscellaneous Issues in Plan Administration

  • Prohibited Transactions
  • Fiduciary Bonding Requirements
  • Plan Loans
  • Pension Benefit Guaranty Corporation

8. Who Is a Fiduciary?

  • General Considerations
  • Plan Sponsors, Officers, and Directors
  • Plan Administrators
  • Investment Advisors
  • Insurance Companies and Agents

9. Fiduciary Duties and Liabilities

  • General Principles of ERISA Fiduciary Conduct
  • Exclusive Benefit Rule
  • Duties Relating to Plan Administration
  • Duties Relating to Benefit Determinations
  • Duties Relating to Employee Communications
  • Duties Relating to Plan Investments
  • Fiduciary Liabilities

10. Plan Coverage and Participation Requirements

11. Benefit Accrual and Vesting

  • Accrued Benefit
  • Vesting
  • Break in Service
  • Plan Termination and Partial Termination
  • Vesting in Welfare Benefit Plans

12. Contributions and Benefits

  • General Considerations
  • Defined Contribution Plans
  • Defined Benefit Plans
  • Related Issues
  • Permitted Disparity
  • Discrimination in Plan Benefits, Rights, and Features

13. Plan Funding

  • Minimum Funding Standards for Single-Employer Defined Benefit Plans
  • Minimum Funding Standards for Multiemployer Defined Benefit Plans
  • Plan Funding Limits
  • Plan Funding Liabilities

14. Plan Distributions

  • Timing of Distributions
  • Distributions to Participants (and Their Surviving Spouses)
  • Creditors' Rights and Bankruptcy
  • Taxation of Plan Distributions
  • Distribution Elections and Notice Requirements
  • Rollover Distributions

15. Plan Disqualification and Remediation

  • Plan Disqualification
  • IRS Programs for Remedial Action
  • Self-Correction Program
  • Voluntary Correction Program
  • Anonymous Submission Program
  • Audit Closing Agreement Program


  • Applicability
  • Eligibility
  • Notice Requirements
  • Premiums
  • Miscellaneous Issues
  • Enforcement and Sanctions

17. Insurance

  • General Principles
  • Accidents and Self-Inflicted Injuries
  • Health Insurance
  • Disability Benefits

18. Actions and Remedies

  • Causes of Action
  • Equitable Relief
  • Estoppel
  • Breach of Fiduciary Duty Regarding Plan Investments
  • Claims for Benefits
  • Failure to Comply with Notice Requirements
  • Claims for Failure to Respond to Information Requests
  • Interference with ERISA Rights

19. Plaintiffs and Defendants

  • Plaintiffs
  • Participants and Beneficiaries
  • Miscellaneous Plaintiffs
  • Defendants

20. Preemption

  • The Basics
  • Insurance Exception

21. Standard of Review

  • De Novo
  • Arbitrary and Capricious
  • Heightened Scrutiny
  • Burden of Proof

22. Attorneys' Fees

  • General Considerations
  • Factors Considered in Awarding Attorneys’ Fees
  • Burden of Proof

23. Miscellaneous Issues in ERISA Litigation

  • Jurisdiction and Venue
  • Right to Jury Trial
  • Removal and Remand
  • Statutes of Limitations
  • Evidentiary Issues