Your key to staying fully informed on changes to ERISA, the Tax Code, and related PHSA provisions
Get the full, updated text of the Employee Retirement Income Security Act (ERISA) and relevant portions of the Internal Revenue Code (Tax Code) and Public Health Service Act (PHSA) in the new 2011 Edition of ERISA: The Law and the Code, Annotated, an essential desktop reference for pension and benefit practitioners, consultants, and students. The new 2011 Edition includes ERISA, the Tax Code, and PHSA provisions, as amended by:
- The Omnibus Trade Act of 2010
- The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
- The Small Business Jobs Act of 2010
- Other federal legislation
To give you the complete “before” and “after” picture of changes enacted by the Patient Protection and Affordable Care Act (PPACA), which states that group health plans and health insurance issuers providing health coverage to group health plans must comply with certain provisions of PHSA and that these PHSA provisions will prevail over any conflicting ERISA or Tax Code provisions, Part 3 of ERISA: The Law and the Code, Annotated provides the PHSA sections as amended by the health care reform laws, and Part 4 includes relevant sections of PHSA prior to PPACA and other amendments.
ERISA: The Law and the Code, Annotated, also features “Recent Amendment” notes that provide a complete history of every amendment made to each reprinted section of ERISA, track all of the changes made to the Tax Code sections back to the Economic Growth and Tax Relief Reconciliation Act of 2001, and supply the history of each reprinted section of the PHSA (post-PPACA), all in an easy-to-follow format. Amendment notes also track relevant non-amending legislative material helpful to understanding ERISA and the Tax Code.
2011/1,260 pp. Softcover/ISBN 9781570189661/Order #1966
Sharon F. Fountain, Esq., Editor