Peter J. Wiedenbeck (Washington University School of Law), Brendan S. Maher (Texas A & M University School of Law)

ERISA Principles (eBook, PDF)

• Format: PDF

Produktbeschreibung

ERISA, the detailed and technical amalgam of labor law, trust law, and tax law, directly governs trillions of dollars spent on retirement savings, health care, and other important benefits for more than 100 million Americans. Despite playing this central role in the US economy and social insurance systems, the complexities of ERISA are often understood by only a few specialists. ERISA Principles elucidates employee benefit law from a policy perspective, concisely explaining how common themes apply across a wide range of benefit plans and factual contexts. The book's non-technical language and cross-cutting conceptual organization reveal latent similarities and rationalize differences between the regulatory treatment of apparently disparate programs, including traditional pensions, 401(k), and health care plans. Important legal developments - whether statutory, judicial, or administrative - are framed and analyzed in an accessible, principles-centric manner, explaining how ERISA functions as a coherent whole.

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Produktdetails

• Verlag: Cambridge University Press
• Erscheinungstermin: 14. Februar 2024
• ISBN-13: 9781316731338
• Artikelnr.: 70909612

Autorenporträt

Peter J. Wiedenbeck is the Joseph H. Zumbalen Professor of the Law of Property at Washington University in St. Louis School of Law. He has written numerous books and articles on federal tax law and the tax and labor law regulation of employee benefit plans and has co-authored casebooks on federal income taxation, employee benefits, and partnership taxation. In 2022, he chaired the Advisory Council on Employee Welfare and Pension Benefit Plans.

Inhaltsangabe

Table of Cases
Table of Statutes
Part I. General Consideration: 1. Overview of ERISA
2. ERISA's Coverage
Part II. Conduct Controls: Welfare and Pension Plans: 3. Disclosure
4. Fiduciary Obligations
5. Enforcement
6. Preemption
Part III. Content Controls: Pension Plans: 7. Accumulation
8. Distribution
9. Security
Part IV. Tax Controls: Qualified Retirement Saving: 10. Taxes and Retirement Saving
Part V. Health Plan Content Controls: 11. Employment-Based Health
Appendix
Index.