Pensions and Profit Sharing

Catalog description

An introduction to the legal framework governing pensions (including 401k plans), employee benefits and executive compensation. The course will concentrate on the provisions of the Internal Revenue Code and the Employee Retirement Income Security Act (ERISA) as they regulate pensions, employee benefits and executive compensation. While not required, it is recommended that students in this course have successfully completed the introductory course in federal income taxation. Required first-year course for JD students. Recommended: LAW 7601 .