BOOK

ERISA Regulations, 2016 Edition

This essential desk reference provides practitioners with the full text of all final, interim, temporary, and proposed ERISA-related regulations from the DOL, PBGC, Treasury, and other agencies. A history of amendments follows each section. An index covers this volume and the law in the companion volume ERISA: The Law and the Code.

Price: $275 Book

DESCRIPTION

A companion volume to ERISA: The Law and the Code and Affordable Care Act: Law and Regulations, Annotated

ERISA Regulations, 2016 Edition contains the full text of all proposed and final regulations through June 30, 2015—from the Department of Labor, Pension Benefit Guaranty Corporation, and the Treasury Department, as well as other agencies—that affect benefit plans.
Developments covered include: 

  • DOL (Employee Benefits Security Administration) regulations on electronic filing of notices for apprenticeship and training plans and statements for pension plans for certain select employees; annual funding notice for defined benefit plans; definition of the term “fiduciary”; conflict of interest rule—retirement investment advice (proposed).
  • PBGC regulations on partitions of eligible multiemployer plans; Title IV treatment of rollovers from defined contribution plans to defined benefit plans; multiemployer plans; and electronic filing requirements (proposed). 
  • IRS regulations on hybrid retirement plans; suspension of benefits under the Multiemployer Pension Reform Act of 2014 (final and proposed); employee remuneration in excess of $1 million under I.R.C. §162(m); and employee retirement benefit plans returns required on magnetic media (proposed).

AUTHORS

Bloomberg BNA authors and editors are practicing professionals with insider perspectives and real-life experience. Learn more about this book’s authors and editors.

Eric H. Rubin, Esq., is Managing Editor for Federal Tax at Bloomberg BNA Tax & Accounting, Arlington, Va.

 


Sharon F. Fountain, Esq., is Managing Editor for Compensation Planning at Bloomberg BNA Tax & Accounting, Arlington, Va.

 


CONTENTS