Employee Benefits And Executive Compensation

Center for Labor and Employment Law at NYU School of Law Editor's Preface Part I Pension Benefits in the New Century Chapter 1 The Shift from Defined Benefit Plans to Defined Contribution Plans Samuel Estreicher & Laurence Gold Chapter 2 Is It Time to Admit the Failure of an Employer-Based Pension System? Susan J. Stabile Chapter 3 How FASB Hijacked U.S. Pension Policy Joel A. Willcher Chapter 4 Much Ado about the Meaning of "Benefit Accrual": The Issue of Age Discrimination in Hybrid Cash Balance Plan Qualification Is Dying but Not Yet Dead Barry Kozak and Joshua Waldbeser Chapter 5 The Defined Contribution Paradigm: Why It Happened and Why Social Security Accounts Didn't (at Least Not Yet) Edward A. Zelinsky Chapter 6 The Perfect Storm of Retirement Insecurity: Fixing the Three-Legged Stool of Social Security, Pensions, and Personal Savings Stephen F. Befort Part II Benefits and Compensation Issues for Multinational Employees Chapter 7 "The Longest Journey, with a First Step": Bringing Coherence to Sovereignty and Jurisdictional Issues in Global Employee Benefits Law Paul M. Secunda Chapter 8 Global Stock Option Plans: Registration, Disclosure, and Tax Issues Susan P. Serota Part III Managing Health Care Costs at the Bargaining Table and Beyond Chapter 9 Recent Agreements between Business and Unions Renews Interest in VEBAs but the Benefit Is Limited Michael Peterson Chapter 10 Retiree Medical Litigation's Dirty Little Secret: "Location, Location, Location!" James Baker, Andy Kramer, Evan Miller and Steve Sacher Chapter 11 The Past, Present, and Future of Health Care Reform: Can It Happen? David Pratt Chapter 12 Federalism, Federal Regulation, or Free Market? An Examination of Mandated Health Benefit Reform Amy B. Monahan Part IV ERISA Preemption Issues Chapter 13 Employer Mandates and ERISA Preemption: A Critique of Golden Gate Restaurant Association v. San Francisco Edward A. Zelinsky Chapter 14 Threading the Eye of the ERISA Needle: ERISA Preemption and Alternative Legal Schemes to Fill the Regulatory Vacuum Bernard D. Reams, Jr. and Michael P. Forrest Part V Section 409A Regulations and Executive Contracts Chapter 15 Has Congress Stopped Executives from Raiding the Bank? A Critical Analysis of I.R.C. §409A Michael J. Hussey Part VI Impact of New Pension Legislation Chapter 16 The Pension Protection Act of 2006: An Overview of Sweeping Changes in the Law Governing Retirement Plans Craig C. Martin and Joshua Rafsky Part VII Issues in Welfare Plan Administration Chapter 17 Inherent Attorney Conflicts of Interest under ERISA: Using the Model Rules of Professional Conduct to Discourage Joint Representation of Dual Role Fiduciaries Paul M. Secunda Chapter 18 What Process Is Due in the Adjudication of ERISA Claims Mark D. DeBofsky