This new title is one of the four releases from the LexisNexis Graduate Tax Series. Employee Benefits Law: Qualification Rules and ERISA Requirements differs from other employee benefits casebooks and practicing legal education materials because it teaches the materials using a series of problems that begin with the basic concept and build upon those concepts in order to teach sophisticated legal issues. the material is also discusses in the context of how ERISA and the applicable sections of the Internal Revenue Code have evolved over time in reaction to different public policy considerations and changing employee benefits needs.
Employee Benefits Law is divided into two sections. Part 1 addresses qualification rules generally applicable to employee retirement plans. Part II addresses tax rules applicable to welfare benefits and nonqualified deferred compensation plans and ERISA rules applicable generally to all employee benefits plans. Sophisticated realistic problems are an integral part of the materials, and are included throughout. These problems will require careful analysis and application of code and regulation provisions, administrative pronouncements, case law, and other relevant sources. Perhaps more important for a graduate tax program, the problems not only require careful analysis, but the application requires dealing with situations when the most careful reading of the materials does not supple an answer.
