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"Explains how ERISA encourages retirement and health care plan sponsorship and protects plan participants. Covers every major aspect of the statute, pervasively anchoring analysis in underlying principles and competing public policies. Technical descriptions of the statute and caselaw are minimized in favor of a systemic functional analysis"--
List of contents
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.
About the author
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.Brendan S. Maher is Professor of Law at Texas A&M University School of Law and the Director of the Health Law, Policy & Management program. He was formerly the Connecticut Mutual Professor of Law at the University of Connecticut, where he ran the school's Insurance Law Center. He retired in 2020 from Stris & Maher LLP, where he handled multiple ERISA matters before the United States Supreme Court.
Summary
Explains how ERISA encourages retirement and health care plan sponsorship and protects plan participants. Covers every major aspect of the statute, pervasively anchoring analysis in underlying principles and competing public policies. Technical descriptions of the statute and caselaw are minimized in favor of a systemic functional analysis.
Foreword
A systematic policy analysis of ERISA, the notoriously complex amalgam of labor, trust and tax law regulating employee benefit plans.
