TY  - BOOK
AU  - Pratt,David A.
AU  - Reece,Sharon
TI  - ERISA and employee benefit law: the essentials
SN  - 9781616320904 (pbk.)
AV  - KF 3512 .P66 2010
U1  - 344.7301/252 22
PY  - 2010///
CY  - Chicago, Ill.
PB  - American Bar Association, Senior Lawyers Division
KW  - Pension trusts
KW  - Law and legislation
KW  - United States
KW  - Local
KW  - Postemployment benefits
KW  - Taxation
N1  - 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
ER  -