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Employee Benifits Law Qualification and ERISA Requirement

Employee Benifits Law Qualification and ERISA Requirement - 06 edition

ISBN13: 978-0820562476

Cover of Employee Benifits Law Qualification and ERISA Requirement 06 (ISBN 978-0820562476)
ISBN13: 978-0820562476
ISBN10: 0820562475
Cover type:
Edition/Copyright: 06
Publisher: Lexisnexis / Matthew Bender
Published: 2006
International: No

List price: $110.00

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Employee Benifits Law Qualification and ERISA Requirement - 06 edition

ISBN13: 978-0820562476

Kathryn J. Kennedy and Paul T. Shultz

ISBN13: 978-0820562476
ISBN10: 0820562475
Cover type:
Edition/Copyright: 06
Publisher: Lexisnexis / Matthew Bender

Published: 2006
International: No
Summary

Employee Benefits Law: Qualification Rules and ERISA Requirements differs from other employee benefits casebooks and practicing legal education materials because it teaches the materials using a series of problems that begin with the basic concept and build upon those concepts in order to teach sophisticated legal issues. the material is also discusses in the context of how ERISA and the applicable sections of the Internal Revenue Code have evolved over time in reaction to different public policy considerations and changing employee benefits needs.

Employee Benefits Law is divided into two sections. Part 1 addresses qualification rules generally applicable to employee retirement plans. Part II addresses tax rules applicable to welfare benefits and nonqualified deferred compensation plans and ERISA rules applicable generally to all employee benefits plans. Sophisticated realistic problems are an integral part of the materials, and are included throughout. These problems will require careful analysis and application of code and regulation provisions, administrative pronouncements, case law, and other relevant sources. Perhaps more important for a graduate tax program, the problems not only require careful analysis, but the application requires dealing with situations when the most careful reading of the materials does not supple an answer.

Table of Contents

PART I. Qualification Rules Generally Applicable to Employee Retirement Plans

Chapter 1. Introduction
Chapter 2. Qualification Rules
Chapter 3. Minimum Participation Requirements
Chapter 4. Overall Coverage Tests
Chapter 5. Minimum Vesting Standards
Chapter 6. Accrued Benefit Requirements
Chapter 7. Limitations on Qualified Defined Benefit and Defined Contribution Plans
Chapter 8. Nondiscrimination Requirements Regarding Benefits/Allocations for Qualified Plans
Chapter 9. Minimum Funding Standards
Chapter 10. Deductibility of Employer Contributions
Chapter 11. Related Employers for Purposes of Applying the Qualification Rules
Chapter 12. Distribution of Benefits, Loans, and QDROs
Chapter 13. Single Employer Plan Terminations Under Title IV of ERISA and the Code
Chapter 14. Taxation of Distributions from Qualified Plans and IRAs
Chapter 15. Determination Letters, Plan Disqualification, and Correction Programs

PART II. Tax Rules Applicable to Welfare Benefits and Nonqualified Deferred Compensation Plans and ERISA Rules Applicable Generally to All Employee Benefit Plans

Chapter 16. Tax Rules Applicable to Welfare Benefits
Chapter 17. Nonqualified Deferred Compensation Plans
Chapter 18. Fiduciary Rules and Prohibited Transaction Provisions
Chapter 19. Civil Litigation Under ERISA
Chapter 20. Reporting and Disclosure Requirements

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