Employee Benefits Law

Catalog description

As Americans increasingly rely on employers to provide post-employment income security (retirement benefits) and other benefits such as health insurance (welfare benefits), employee benefit law remains a central feature of American employment law. This course provides a survey of the specialized employee benefit plans governed by the Employee Retirement Income Security Act (ERISA) and the Tax Code. In addition, this course will explore the rules governing coverage, vesting, funding fiduciary standards, claims administration, remedies, and preemption of state law. While there will be some exploration of the tax benefits and consequences of these plans, no prior knowledge of taxation law is assumed or required. Graded.