The Employee Retirement Income Security Act of 1974 (“ERISA”) is one of the most complicated statutes passed by Congress. Originally intended to protect employees’ retirement security, ERISA has far reaching implications that affect not only employer-employee relations but also the way that health care is delivered and paid for in the United States.
To understand employee benefits law you must understand highly technical rules in the Internal Revenue Code and the regulations promulgated thereunder as well as statutory provisions under ERISA, regulations enacted by the Department of Labor, and applicable case law. Moreover, in order to understand each of the statutory rights, duties, privileges and immunities you must think about the competing policy interests and how Congress balanced those competing interests.
Our employee benefits outline will help to inform your study of employee benefits law, including the policies underlying ERISA and the Code provisions relating to employee retirement security, minimum participation standards, minimum vesting standards, minimum accrual standards, minimum funding standards, non-discrimination provision, fiduciary duties, preemption and more. If you want a comprehensive employee benefits outline, we have one available for FREE! Feel free to contact us at info@taxprocedure.com. Whether you are a lawyer or a law student, we will be glad to help as you further your study of employee benefits law.