ERISA Law Answer Book, Sixth Edition / Edition 6

ERISA Law Answer Book, Sixth Edition / Edition 6

by John F. Buckley
     
 

ISBN-10: 073556597X

ISBN-13: 9780735565975

Pub. Date: 11/28/2007

Publisher: Wolters Kluwer Law & Business

ERISA Law Answer Book is the practical desk reference that provides clear, concise, authoritative answers to more than 1,300 key questions - covering everything from benefit plan design, administration, communication, amendment, coverage, funding,

Overview

ERISA Law Answer Book is the practical desk reference that provides clear, concise, authoritative answers to more than 1,300 key questions - covering everything from benefit plan design, administration, communication, amendment, coverage, funding,

Product Details

ISBN-13:
9780735565975
Publisher:
Wolters Kluwer Law & Business
Publication date:
11/28/2007
Pages:
1372
Product dimensions:
7.30(w) x 10.20(h) x 2.20(d)

Table of Contents


• 1. Benefit Arrangements Subject to ERISA


• General Considerations
• "Plan, Fund, or Program"
• "Employer or Employee Organization"
• For Participants and Their Beneficiaries
• Special Cases
• Benefit Plans Exempt from ERISA
• Miscellaneous Issues


• 2. Interpreting ERISA Plans


• General Considerations
• Controlling Documents
• Applicable Law


• 3. Claims Procedures and Exhaustion of Administrative Remedies


• Claims Procedures - General
• Claims Denials
• Appeals
• Exhaustion of Administrative Remedies


• 4. Notice, Reporting, and Disclosure


• IRS Recordkeeping and Reporting Requirements
• DOL Recordkeeping and Reporting Requirements
• Summary Plan Description
• Summary of Material Modifications
• Responding to Information Requests
• Miscellaneous Notice Requirements


• 5. Plan Amendment


• Protected Benefits
• Effect of Plan Amendment on Benefits
• Underfunded Plans; Waiver Period
• Required Amendment Deadlines


• 6. Assignment, Waiver, and Forfeiture


• Assignment, Attachment, and Garnishment
• Tax Liens
• Rights and Interests of Spouses and Former Spouses
• QDROs
• Waivers of ERISA Rights and Interests
• Forfeitures and Setoffs


• 7. Miscellaneous Issues in Plan Administration


• Prohibited Transactions
• Fiduciary Bonding Requirements
• Plan Loans
• Pension Benefit Guaranty Corporation


• 8. Who Is a Fiduciary?


• General Considerations
• Plan Sponsors, Officers, and Directors
• Plan Administrators
• Investment Advisors
• Insurance Companies and Agents


• 9. Fiduciary Duties and Liabilities


• General Principles of ERISA Fiduciary Conduct
• Exclusive Benefit Rule
• Duties Relating to Plan Administration
• Duties Relating to Benefit Determinations
• Duties Relating to Employee Communications
• Duties Relating to Plan Investments
• Fiduciary Liabilities


• 10. Plan Coverage and Participation Requirements
• 11. Benefit Accrual and Vesting


• Accrued Benefit
• Vesting
• Break in Service
• Plan Termination and Partial Termination
• Vesting in Welfare Benefit Plans


• 12. Contributions and Benefits


• General Considerations
• Defined Contribution Plans
• Defined Benefit Plans
• Related Issues
• Permitted Disparity
• Discrimination in Plan Benefits, Rights, and Features


• 13. Plan Funding


• Minimum Funding Standards for Single-Employer Defined Benefit Plans
• Minimum Funding Standards for Multiemployer Defined Benefit Plans
• Plan Funding Limits
• Plan Funding Liabilities


• 14. Plan Distributions


• Timing of Distributions
• Distributions to Participants (and Their Surviving Spouses)
• Creditors' Rights and Bankruptcy
• Taxation of Plan Distributions
• Distribution Elections and Notice Requirements
• Rollover Distributions


• 15. Plan Disqualification and Remediation


• Plan Disqualification
• IRS Programs for Remedial Action
• Self-Correction Program
• Voluntary Correction Program
• Anonymous Submission Program
• Audit Closing Agreement Program


• 16. COBRA


• A

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