Overview

This fresh and streamlined casebook focuses on the dual regulatory imperatives of employee benefits law: Internal Revenue Code retirement plan qualification requirements, and ERISA’s labor title rules governing fiduciaries, disclosure, and enforcement. The new edition is significantly shortened despite extensive coverage of statutory and regulatory changes and the inclusion of many important recent judicial decisions. The chapter arrangement facilitates reorganization in designing a course. The book presents critical perspectives on employee benefit regulation and emphasizes major changes in the field, including the decline of traditional defined benefit pensions and the rapid growth of 401(k) plans.

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9780314176011

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