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This essential reference contains all of the regulatory class exemptions from the prohibited transaction rules of the Employee Retirement Income Security Act, along with the statutory prohibited transaction exemptions. It also describes and analyzes each exemption, provides the full text of regulatory developments and the final, consolidated language of each exemption, and references related statutes, case law, and guidance.
This time-saving reference contains all of the regulatory class exemptions from the prohibited transaction rules of the Employee Retirement Income Security Act, along with the statutory prohibited transaction exemptions (PTEs). ERISA Class Exemptions includes class exemption grants, amendments, and proposals. The Fourth Edition features a new easy-to-use section at the end of each class exemption chapter containing the integrated, current text of all non-superseded or non-revoked exemptions and amendments, including all amendments and corrections since publication of the final PTE.
The 2014 Cumulative Supplement includes updates to regulatory guidance on the class exemptions, including advisory opinions and related individual exemptions; updates to case law dealing with class exemption issues; and brings material current through September 2014.
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