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  <titleInfo>
    <title>ERISA and employee benefit law</title>
    <subTitle>the essentials</subTitle>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Employee Retirement Income Security Act and employee benefit law</title>
  </titleInfo>
  <name type="personal">
    <namePart>Pratt, David A.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Reece, Sharon.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ilu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Chicago, Ill</placeTerm>
    </place>
    <publisher>American Bar Association, Senior Lawyers Division</publisher>
    <dateIssued>c2010</dateIssued>
    <dateIssued encoding="marc">2010</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxv, 570 p. 23 cm.</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">David A. Pratt and Sharon Reece.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Pension trusts</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Postemployment benefits</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Pension trusts</topic>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="lcc">KF 3512 .P66 2010</classification>
  <classification authority="ddc" edition="22">344.7301/252</classification>
  <identifier type="isbn">9781616320904 (pbk.)</identifier>
  <identifier type="isbn">1616320907 (pbk.)</identifier>
  <identifier type="lccn">2010043859</identifier>
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    <recordCreationDate encoding="marc">101013</recordCreationDate>
    <recordChangeDate encoding="iso8601">20160527184459.0</recordChangeDate>
    <recordIdentifier source="OCoLC">303397</recordIdentifier>
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