Pratt, David A.

ERISA and employee benefit law the essentials Employee Retirement Income Security Act and employee benefit law David A. Pratt and Sharon Reece. - Chicago, Ill. American Bar Association, Senior Lawyers Division c2010. - xxv, 570 p. 23 cm.

Includes bibliographical references and index.

Introduction -- Employer-sponsored plans : the legal background -- Tax-qualified retirement plans -- Other tax-favored retirement arrangements -- Important provisions of retirement plans -- Additional rights and protections under ERISA and the code -- Claiming benefits under a retirement plan -- Pension rights in divorce -- Individual retirement arrangements -- Social security -- Pension reform proposals -- Employee welfare benefit plans -- Medicare -- Taxation of retirement plan benefits -- Taxation of welfare benefit plans -- Litigation and enforcement under ERISA -- Bankruptcy and retirement plans -- Making the money last -- Some estate-planning issues for retirement benefits.

9781616320904 (pbk.) 1616320907 (pbk.)

2010043859


Pension trusts--Law and legislation--United States.
Postemployment benefits--Law and legislation--United States.
Pension trusts--Taxation--Law and legislation--United States.

KF 3512 / .P66 2010

344.7301/252