Author: Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 38
Book Description
Summary Plan Description Requirements Under ERISA
Author: Guide to Summary Plan Description Requirements
Author: Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 28
Book Description
ERISA
Author: Paul J. SchneiderPublisher: Wolters Kluwer
ISBN: 0735509107
Category : Law
Languages : en
Pages : 1265
Book Description
The Fourth 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: A new chapter that focuses on the key federal employment laws, such as the antidiscrimination, wage and hour, and leave laws, which often must be considered by benefits professionals when providing benefits advice to their clients A revised chapter on ERISA preemption, which includes a new discussion of what constitutes a "plan" for purposes of applying ERISA preemption and an updated discussion of the impact of the Supreme Court's decision in Cigna Corp. v. Amara on ERISA preemption A summary of the requirement of providing health plan participants with a Summary of Benefits and Coverage has been added to the discussion of benefit plan notice requirements An update on recent court decisions involving 401(k) fee litigation and the extent to which excessive or undisclosed fees can constitute a breach of ERISA fiduciary duty. The Department of Labor's final regulations issued under ERISA Section 408(b)(2), regarding the disclosure that must be made by service providers to plan fiduciaries concerning the direct and indirect compensation that the service providers receive in connection with providing services to a covered plan A discussion regarding the income tax consequences of employer-paid COBRA premiums A discussion regarding successor liability in asset sale transactions has been added to the chapter on mergers and acquisitions A discussion regarding the extent to which an employer's interference with the benefits of union supporters may constitute an unfair labor practice under the National Labor Relations Act
ERISA Summary Plan Descriptions for Non-qualified Employee Benefit Plans
Author: Mullin, Weinberg & DalyPublisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 69
Book Description
Focus on . . . The Department of Labor Regulations on Summary Plan Descriptions and Claims Procedures
Author: David A. PrattPublisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
New Department of Labor (DOL) regulations will require many ERISA plans to make substantial changes to their Summary Plan Descriptions (SPDs) and claims procedures. This article reviews those regulations, with emphasis on the applicability to retirement plans.
Top 10 Ways to Make Your Health Benefits Work for You
Author: Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 2
Book Description
Pension and Employee Benefits: ERISA law and regulations, related laws, proposed regulations
Author: United StatesPublisher: CCH Incorporated
ISBN: 9780808010579
Category : Employee fringe benefits
Languages : en
Pages : 2224
Book Description
What You Should Know about the Pension and Welfare Law
Author: United States. Labor-Management Services Administration. Pension and Welfare Benefit ProgramsPublisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 80
Book Description
ERISA Plan Administrator's Desk Book
Author: Thomas I. McCordPublisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 406
Book Description
Overview of the Employee Retirement Income Security Act (ERISA)
Author: Publisher:
ISBN: 9781536114317
Category : LAW
Languages : en
Pages : 109
Book Description
Introduction; Historical Development of Pension Plans in the Unites States; Origins of ERISA; Types of Qualified Retirement Plans; Hybrid Plans; The Revenue Act of 1978 and 401(k) Plans; Principal Types of Defined Contribution Plans; ERISA: An Overview; ERISA Title I. Protection of Employee Benefit Rights; A. Coverage; B. Reporting and Disclosure; 1. Summary Plan Description; 2. Summary of Material Modifications; 3. Annual Report; 4. Benefit Statements; 5. Annual Funding Notice; 6. Notice of Freedom to Divest Employer Securities; C. Participation Requirements; D. Benefit Accrual.