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.