000			01857nam a2200313Ia 4500
001			303397
003			OCoLC
005			20160527184459.0
008			101013s2010 ilu b 001 0 eng
010			_a2010043859
020			_a9781616320904 (pbk.)
020			_a1616320907 (pbk.)
035			_a(OCoLC)671238400
040			_aPUCPR
049			_acicg
050	0	0	_aKF 3512 _b.P66 2010
082	0	0	_a344.7301/252 _222
100	1		_aPratt, David A. _9265776 _2Local
245	1	0	_aERISA and employee benefit law _bthe essentials _cDavid A. Pratt and Sharon Reece.
246	3		_aEmployee Retirement Income Security Act and employee benefit law
260			_aChicago, Ill. _bAmerican Bar Association, Senior Lawyers Division _cc2010.
300			_axxv, 570 p. _c23 cm.
504			_aIncludes bibliographical references and index.
505	0		_aIntroduction -- 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.
650		0	_aPension trusts _xLaw and legislation _zUnited States. _9149116 _2Local
650		0	_aPostemployment benefits _xLaw and legislation _zUnited States. _9265529 _2Local
650		0	_aPension trusts _xTaxation _xLaw and legislation _zUnited States. _9149116 _2Local
700	1		_aReece, Sharon. _9268115 _2Local
999			_c222086 _d222086