Pension Claims: Rights and Obligations

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Product Details

  • ISBN-13: 9780871795502
  • Publisher: B N A Books
  • Publication date: 10/28/1987
  • Pages: 800

Table of Contents

Preface
Acknowledgments
Introduction: The Complexity of Pension Plans and Law
1 ERISA and Internal Revenue Code Basics 1
2 Coverage 26
3 Benefit or Contribution Formulas 43
4 Benefit Accruals 99
5 Vesting 187
6 Benefit Payments 249
7 Federal Common Law Review of Benefit Claims 301
8 Estoppel, Separate Contracts, Misrepresentation, Unjust Enrichment, and Reform in Equity 397
9 Plan Amendments Under the Fiduciary Standard, Federal Common Law, and Special Rules 449
10 Protection Against Interference With Benefit Rights and Discrimination 518
11 Work Force Reductions and Partial Terminations 561
12 Single-Employer Plan Terminations 587
13 Multiemployer Plan Reorganization, Insolvency, and Termination Rules 675
14 Claims Procedures, Causes of Action, and Disclosure to Participants 697
Appendix 777
Table of Cases 785
Index 829
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