Expert guidance on every day questions regarding fiduciary duties and liabilities. ERISA Fiduciary Answer Book, Sixth Edition by Tess J. Ferrera List Price: $335.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9780735591189 Hardcover: 856 pages Publication Cycle: Updated annually Last Updated: 9/4/2012 Automatic Supplementation More Info. Available: Item ships in 3-5 Business Days

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, IRS, DOL, and PBGC requirements, and more. It answers more than 400 fiduciary-related questions, including: When are attorneys, accountants, consultants, and other professional service providers considered plan fiduciaries? What laws govern the conduct of fiduciaries? When is a fiduciary personally liable for a transaction prohibited by ERISA or the Internal Revenue Code? May a plan release a fiduciary from liability? What is the legal distinction between "substantive prudence" and "procedural prudence"? May a fiduciary face criminal liability for a breach of fiduciary duty? ERISA Fiduciary Answer Book has been updated with coverage of case law and regulatory developments in the following areas: Equitable remedies under ERISA Section 502(a)(3) after the U.S. Supreme Court's ruling in CIGNA Corp. v. Amara Reformation of plan terms when there has been a scrivener's error Whether discretion is a necessary element for fiduciary status under Section 3(21)(A)(ii) What constitutes a settlor function in the master and prototype plan world and employer stock investment decisions Developing prudence violations in fee litigation cases Whether a fiduciary violates ERISA's prudence provision if it includes a unitized stock fund in a 401(k) plan ERISA's rarely used "anti-kickback" provision The application of the Moench presumption in the stock drop cases ERISA Section 404(c) as a defense in the stock drop cases Whether employee organizations can sponsor 403(b) plans The Mental Health Parity Act rules The Affordable Care Act and health care reform View the Highlights for this title. 1. Fundamentals? 2. Who Is an ERISA Fiduciary? Determining Fiduciary Status Named Fiduciaries Plan Trustees Plan Sponsors Plan Administrators Investment Managers Other Service Providers Insurance Companies and Brokers Plan Participants 3. Allocation and Delegation of Fiduciary Responsibility Allocating or Delegating Fiduciary Responsibility Participant-Directed Plan Investments 4. Fiduciary Duties Under ERISA Basic Fiduciary Obligations To Whom Is Duty Owed? Settlor Functions Versus Fiduciary Activities Cofiduciary Responsibilities Special Rules 5. Prohibited Transactions Sales, Exchanges, or Leases Loans or Extensions of Credit Goods, Services, and Facilities Asset Transfers Employer Securities and Employer Real Property Self-Dealing Parties with Adverse Interests Kickbacks Liabilities and Penalties of Nonfiduciary Parties in Interest Corrections and Exemptions Statutory Exemptions Added by the Pension Protection Act of 2006 Plan Expenses 6. Civil Enforcement and Remedies Civil Enforcement Standing Remedies Civil Penalties Available Under ERISA's Civil Enforcement Provisions Excise Taxes and Penalties Under the Internal Revenue Code Criminal Liability Other Procedural Issues Protection Against the Risk of Liability Exculpatory Clauses or Indemnification Contribution and Indemnification Attorneys' Fees Reducing Risk Preemption Rules 7. Investment Issues Investing Plan Assets Selection, Appointment, and Monitoring of Investment Managers Proxy Voting and Investment Policy Specific Investments Investment Issues Unique to Defined Benefit Plans Qualified Professional Asset Managers In-House Asset Managers Investment Issues Unique to Defined Contribution Plans Default Investments Fiduciary Issues Associated with Mutual Funds Pension Protection Act: Investment-Related Provisions 8. Plan Trusts and Plan Assets Plans Subject to ERISA Fiduciary Rules ERISA Plans in Ambiguous Situations Plan Assets Regulation Multiple-Employer Welfare Association Other Guides to Identifying Plan Assets General Trust Requirements Use of Plan Assets Bonding 9. Multiemployer Plans General Structure of Multiemployer Plans Funding Multiemployer Plans Collection of Employer Contributions Special Benefit Reduction Rules Withdrawal Liability Civil Actions and Standing to Sue Asset Transfers, Mergers, and Amendments Prohibited Transaction Exemptions for Multiemployer Plans Termination, Partition, Mass Withdrawal, Reorganization, and Insolvency 10. Defined Benefit Plans: Funding, Termination, and Withdrawal Minimum Funding Requirements Benefit Restrictions Contributions Waivers Pre-PPA Single-Employer Rules Multiemployer Plans PBGC Reportable Events Plan Termination Bankruptcy Special Issues for Multiple-Employer Plans Special Issues for Underfunded Plans Fraudulent Transactions and Successor Liability 11. Fiduciary Aspects of Day-to-Day Plan Operations Reporting and Disclosure Summary Plan Description: The Disclosure Requirements of ERISA Section 102 Annual Report: Disclosure Requirements of ERISA Section 103 Filings with the Secretary: Disclosure Requirements of ERISA Section 104 Documents and Notices to Participants: Disclosure Requirements of ERISA Section 104 Penalties Voluntary Fiduciary Correction Program Qualified Domestic Relations Orders Other Federal Laws That May Affect Fiduciary Duties Assignments, Loans, and Lost Participants Standard of Judicial Review 12. Fiduciary Issues Unique to Health Care Plans Fiduciary Status of Third-Party Administrators Retiree Health Care Benefits Disclosure Issues Summary Plan Descriptions Form M-1 HIPAA Mental Health Parity Newborns' and Mothers' Health Protection Act of 1996 Women's Health and Cancer Rights Act of 1998 COBRA Qualified Medical Child Support Orders Remedies The Children's Health Insurance Program Reauthorization Act 2010 Health Care Reform Appendices Checklists Model Procedures and Forms Model Forms for HIPAA Compliance National Medical Support Notice PWBA: A Look at 401(k) Plan Fees Sample 401(k) Plan Fee Disclosure Form for Services Provided by XYZ Company The Women's Health and Cancer Rights Act of 1998: Questions and Answers PWBA Guidance on Settlor v. Plan Expenses USERRA-FMLA Questions and Answers - 7⁄25⁄02 - The Effect of the Uniformed Services Employment and Reemployment Rights Act on Leave Eligibility Under the Family and Medical Leave Act DOL Model Blackout Notice 401(k) Advisor: The Insider's Guide to Plan Design, Administration, Funding & Compliance Jeffery Mandell, John C. Hughes Regular features of this essential newsletter include practical tips, expert guidance and information on day-to-day 401(k) issues. Each monthly issue of 401(k) Advisor provides the following features: Q&A - Technical issues in pension law and compliance covered in a clear and easy-to-fol more... Add to cart   |  Price: $545.00  |  PIN: SS10802142  |  Format: Journal  Imprint: Aspen Publishers  Investment Adviser's Legal and Compliance Guide Terrance O'Malley Investment Adviser's Legal and Compliance Guide is an invaluable guide written to assist attorneys and advisers in both drafting their policies and procedures and reviewing them annually. In addition, the book serves as a practical tool for experienced attorneys and compliance officers for their more... Add to cart   |  Price: $338.00  |  ISBN: 9780735550926  |  Format: Looseleaf  Imprint: Aspen Publishers  Journal of Pension Benefits Ilene Ferenczy, Adam Pozek With its timely, informative articles focusing on the most critical happenings in the pension world, the Journal of Pension Benefits keeps you on top of the rules and ahead of trends…for all pension administration, design, funding, and compliance issues. Here's a sample of the coverage y more... Add to cart   |  Price: $349.00  |  PIN: SS10694064  |  Format: Paperback  Imprint: Aspen Publishers  Benefits Law Journal Davis E Morse For over 20 years, the most respected and accomplished employee benefits professionals have shared their expertise, as well as formulas for success and cautionary tales, exclusively in the pages of Benefits Law Journal . Each quarterly issue offers in-depth analysis of new legislation, regulat more... Add to cart   |  Price: $545.00  |  PIN: 9900038000  |  Format: Paperback  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  ERISA Law Answer Book, Seventh Edition John F. Buckley 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 liabilitie more... Add to cart   |  Price: $355.00  |  ISBN: 9780735509092  |  Format: Hardcover  Imprint: Aspen Publishers  ERISA: A Comprehensive Guide, Fourth Edition Paul J. Schneider, Brian M. Pinheiro 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 benef more... Add to cart   |  Price: $355.00  |  ISBN: 9780735509108  |  Format: Looseleaf  Imprint: Aspen Publishers  Roth IRA Answer Book, Sixth Edition Gary S. Lesser, Denise Appleby, Gregory Kolojeski Roth IRA Answer Book, Sixth Edition , provides an up-to-the-minute tutorial on this subject for a wide variety of professional markets, including pension consultants, insurance agents, financial planners and investment advisors, plan administrators, lawyers, and accountants, as well as businesses  more... Add to cart   |  Price: $355.00  |  ISBN: 9780735584556  |  Format: Hardcover  Imprint: Aspen Publishers