Publisher's Synopsis
"This book is written for M.J. (Masters Jurisprudence) and LL.M. (Masters in Legal Letter) students who are new to the field of employee benefits, as well as for J.D. students. It may also be beneficial to tax students in understanding the tax implications of employee fringe benefits. This book is organized in four sections. Section I is an introduction to employee benefits-why employers offer them, the tax advantages of such plans, and the federal law that governs employee benefits, which is the Employee Retirement Income Security Act of 1974 (ERISA). Back in 1974, retirement benefits were the main focus of employee benefits law-thus most of the substantive rules in ERISA revolve around retirement benefits. Section II explains those substantive rules both in Title I (ERISA's labor provisions) and in Title II (the Code's qualification provisions). Legal protections, fiduciary concerns, plan termination rules, and reporting provisions ar
