Author: Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 588
Book Description
A Complete Guide to the Omnibus Budget Reconciliation Act of 1990
Author: ERISA: A Comprehensive Guide, 6th Edition
Author: Ferenczy, CohenPublisher: Wolters Kluwer Law & Business
ISBN: 1543823688
Category : Pension trusts
Languages : en
Pages : 1298
Book Description
The Sixth Edition of ERISA: A Comprehensive Guide provides a thorough and authoritative analysis of the principal statutory provisions of the Employee Retirement Income Security Act of 1974 (ERISA) and the corresponding provisions of the Internal Revenue Code (Code) dealing with employee benefits. It also discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA; the Code provisions relating to the requirements for tax-qualified retirement plans; and the subsequent legislation amending or supplementing ERISA and such Code provisions. Cited by the Supreme Court, ERISA: A Comprehensive Guide discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA and the subsequent legislation amending or supplementing ERISA. ERISA: A Comprehensive Guide has been updated to include: The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 and the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 Discussion of improvements in the ability for plan sponsors to take advantage of electronic disclosure opportunities for participant notices and disclosures. Updates to fiduciary duties and best practices based on litigation outcomes Analysis of the rising role of arbitration in the resolution of disputes between plan sponsors and participants Discussion of COBRA notice requirements due to COVID-19, pursuant to CARES Act Discussion of the impact of COVID-19 on union contracts and multiemployer plans Impact of CARES Act on bankruptcy filings and procedures
ERISA: A Comprehensive Guide, 5th Edition
Author: Ferenczy, CohenPublisher: Wolters Kluwer
ISBN: 1543812546
Category : Law
Languages : en
Pages : 1310
Book Description
The Fifth Edition of ERISA: A Comprehensive Guide provides a thorough and authoritative analysis of the principal statutory provisions of the Employee Retirement Income Security Act of 1974 (ERISA) and the corresponding provisions of the Internal Revenue Code (Code) dealing with employee benefits. It also discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA; the Code provisions relating to the requirements for tax-qualified retirement plans; and the subsequent legislation amending or supplementing ERISA and such Code provisions. Cited by the Supreme Court, ERISA: A Comprehensive Guide discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA and the subsequent legislation amending or supplementing ERISA. ERISA: A Comprehensive Guide has been updated to include: Description of the student loan program 2018 Private Letter Ruling and the resolution of this with the "anti-conditioning" rule. Analysis of the latest version of the EPCRS, which is available for tax-qualified retirement plans with certain compliance failures, as set forth in IRS Revenue Procedure 2019-19, including an update to the IRS user fees that apply to the various correction programs. Discussion of the new self-correction options for participant loan failures, certain non-amender failures, and beneficial retroactive amendments to increase participant's benefits. Description of IRS VCAP, its uses, limitations, and procedural requirements. Description of IRS Revenue Procedure 2015-32 for correction of delinquent Forms 5500-EZ. Analysis of the DOL's guidance on the definition of an "Employer" for ERISA purposes and subsequent Court rulings eviscerating that guidance. Discussion of health plans use of "cross-plan offsetting" as a way of adjusting for overpayments. Discussion of the new DOL regulations governing review and appeal procedures for disability claims. Complete revision of the mergers and acquisitions chapter, including best practice, common pitfalls, a sample merger agreement, merger checklist, and spin-off agreement. Update on 2018 and 2019 court cases that impact labor relations, as well as actions taken by the current administration that overturn prior policies and decisions. Discussion of the most recent actions impacting ACA and litigation surrounding those actions. Discussion of recent court cases regarding discrimination on the basis of gender and sexual orientation. Discussion of ongoing litigation regarding "conscience-based objections" to a provision in the ACA requiring employers to provide no-cost birth control coverage to employees. Description of changes in Fair Labor Standard Act interpretations regarding wages, determination of independent contractor status, and regular rate.
ERISA
Author: Andrew L. OringerPublisher: Wolters Kluwer Law & Business
ISBN: 1543880525
Category : Pension trusts
Languages : en
Pages : 1264
Book Description
A Complete Guide to the Omnibus Budget Reconciliation Act of 1989
Author: The Comprehensive Review Guide for Health Information
Author: Carla Tyson-HowardPublisher: Jones & Bartlett Learning
ISBN: 076375661X
Category : Business & Economics
Languages : en
Pages : 473
Book Description
Perfect for preparing for the RHIA and RHIT exams! the Comprehensive Review Guide for Health Information serves as a personal tutor for HIM students to review the major learning competencies that will be tested on the exams. the workbook section, divided by knowledge clusters, contains short answer, fill in the blank, and matching questions to assess the students' understanding of the competency after using the comprehensive review book section and listening to audio recordings. At the end of every knowledge cluster, a multiple choice test simulates the questions on the national RHIA and RHIT
A Complete Guide to the Omnibus Budget Reconciliation Act of 1990--tax Provisions
Author: Omnibus Budget Reconciliation Act of 1986
Author: United StatesPublisher:
ISBN:
Category : Budget
Languages : en
Pages : 206
Book Description
Budget Process Law Annotated
Author: William G. DausterPublisher: William G Dauster
ISBN: 9780160417269
Category : Health & Fitness
Languages : en
Pages : 902
Book Description
Author: