Extensive Insights into ERISA Changes - Directly Applicable to Your Daily Practice! ERISA: A Comprehensive Guide, Fourth Edition by Paul J. Schneider, Brian M. Pinheiro List Price: $355.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9780735509108 Looseleaf: 1,102 pages Publication Cycle: Updated annually Last Updated: 11/21/2012 Available: Item ships in 3-5 Business Days

The Fourth 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: A new chapter that focuses on the key federal employment laws, such as the antidiscrimination, wage and hour, and leave laws, which often must be considered by benefits professionals when providing benefits advice to their clients A revised chapter on ERISA preemption, which includes a new discussion of what constitutes a "plan" for purposes of applying ERISA preemption and an updated discussion of the impact of the Supreme Court's decision in Cigna Corp. v. Amara on ERISA preemption A summary of the requirement of providing health plan participants with a Summary of Benefits and Coverage has been added to the discussion of benefit plan notice requirements An update on recent court decisions involving 401(k) fee litigation and the extent to which excessive or undisclosed fees can constitute a breach of ERISA fiduciary duty. The Department of Labor's final regulations issued under ERISA Section 408(b)(2), regarding the disclosure that must be made by service providers to plan fiduciaries concerning the direct and indirect compensation that the service providers receive in connection with providing services to a covered plan A discussion regarding the income tax consequences of employer-paid COBRA premiums A discussion regarding successor liability in asset sale transactions has been added to the chapter on mergers and acquisitions A discussion regarding the extent to which an employer's interference with the benefits of union supporters may constitute an unfair labor practice under the National Labor Relations Act View the Highlights for this title. 1. INTRODUCTION 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 2. REPORTING AND DISCLOSURE REQUIREMENTS FOR PLANS COVERED BY ERISA 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 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 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 Errors Covered Under EPCRS Errors and Programs Not Covered Under EPCRS Correction Principles Under EPCRS and Rules of General Applicability Correction Procedures Under SCP General Correction Procedures Under VCP Special VCP Procedures VCP Fees Audit Cap Employer Eligibility Failures Recommended Corrections Earnings Adjustment Methods The VFC Program Corrections Under the VFC Program Excise Tax Relief for VFC Corrections Delinquent Filer Voluntary Compliance Program 6. ERISA'S FIDUCIARY RESPONSIBILITY PROVISIONS Coverage Who Is a Fiduciary What Is a Plan Asset Plan and Trust Structure ERISA's Fiduciary Duties Indicia of Ownership Prohibition Self-Directed Accounts Liability for Breach of Fiduciary Duty 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 Equitable Relief 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 Issues Employee Benefit Liabilities Goals of Parties The Process Forms of Transactions Types of Qualified Pension Plans Buyer's Assumption of Single-Employer Qualified Pension Plan Spin-Off of Assets and Liabilities to Buyer's Plan Other Possible Approaches Other Considerations Multiemployer Pension Plans Employee Welfare Benefit Plans Executive Benefits Negotiation Checklist 14. EMPLOYEE BENEFITS AND THE UNIONIZED WORKFORCE National Labor Relations Act Labor Management Relations Act Reporting Under the Labor-Management Reporting and Disclosure Act Other Laws 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 Automatic Stay Property of the Estate Actions to Collect Property of the Estate Operation of the Debtor Claims in Bankruptcy Discharge Other Insolvencies 16. EXECUTIVE COMPENSATION In General SEC Disclosure Framework Impact of Tax Laws Impact of the Dodd-Frank Act Long-Term Incentive, Performance, and Equity-Based Compensation Agreements Shareholders and Executive Compensation Executive Compensation Answer Book, Eighth Edition Bruce Overton, Susan E. Stoffer Executive Compensation Answer Book is the complete source for proven, practical, executive compensation solutions that draws on the authority of the best in the business - Bruce Overton and Susan E. Stoffer. In a straightforward question-and-answer format, this dependable source of guidance show more... Add to cart   |  Price: $355.00  |  ISBN: 9780735508804  |  Format: Hardcover  Imprint: Aspen Publishers  ERISA Fiduciary Answer Book, Sixth Edition Tess J. Ferrera Be aware of your fiduciary responsibilities and how to handle them safely with ERISA Fiduciary Answer Book . This expert reference book clearly explains every aspect of ERISA fiduciary duty, providing information, guidance, and advice on prohibited transactions, investments, fiduciary liability, more... Add to cart   |  Price: $335.00  |  ISBN: 9780735591189  |  Format: Hardcover  Imprint: Aspen Publishers  Coverage and Nondiscrimination Answer Book, Fourth Edition Thomas E. Poje, Frank J. Bitzer, Bernadine Topazio Coverage and Nondiscrimination Answer Book is the first reference guide that focuses exclusively on the participation, coverage, nondiscrimination, and compliance requirements that must be met to ensure a plan's qualified status. This book is designed to help plan sponsors and administrators, as  more... Add to cart   |  Price: $355.00  |  ISBN: 9780735581944  |  Format: Hardcover  Imprint: Aspen Publishers  Pension Answer Book (The), 2013 Edition Stephen J. Krass The 2013 Pension Answer Book covers the most recent legislative, regulatory, and case law developments so you're never without the information you need to detect compliance and regulatory issues - ensuring you make the right decisions and avoid potential problems. The 2013 Pension Answer Boo more... Add to cart   |  Price: $375.00  |  ISBN: 9781454808619  |  Format: Hardcover  Imprint: Aspen Publishers  Labor and Employment Law Handbook, Third Edition Gordon Jackson Finding critical information on labor and employment law doesn't have to be an arduous, time-consuming job. Gordon Jackson's acclaimed Labor and Employment Law Handbook offers HR professionals, employment lawyers, and labor representatives fast, accurate answers to all their questions about com more... Add to cart   |  Price: $337.00  |  ISBN: 9780735553255  |  Format: Looseleaf  Imprint: Aspen Publishers  Employee Stock Ownership Plan (ESOP) Answer Book, Fourth Edition Brian M. Pinheiro, Ann M. Kim Employee Stock Ownership Plan Answer Book covers the many regulations, interpretations, rulings, and cases that seek to interpret the laws governing the design, administration, and operation of ESOPs. This practical manual focuses on the nuts and bolts of ESOP design and mechanics so that profe more... Add to cart   |  Price: $339.00  |  ISBN: 9781454810315  |  Format: Hardcover  Imprint: Aspen Publishers  Pension and Employee Benefits - Code - ERISA - Regulations (4 Volumes), as of January 1, 2013 Wolters Kluwer For a reliable and convenient resource for current pension and benefits law and regulations, turn to the Pension and Employee Benefits Code ERISA Regulations as of January 1, 2013 (4 Volumes) . This series provides an authoritative and comprehensive reference to the full text of benefits-relat more... Add to cart   |  Price: $225.00  |  PIN: TA05981500  |  Format: Paperback  Imprint: Aspen Publishers