Book

ERISA: The Law and The Code, Annotated, 2018-2019 Edition

This essential desktop reference contains the full, updated text of the Employee Retirement Income Security Act (ERISA), relevant portions of the Internal Revenue Code (IRC) and Public Health Service Act (PHSA), and more.

Current through June 20, 2018, with significant subsequent additional developments.

 

Price: $245.00 Book


Meet The Author

Description

This resource is a companion volume to ERISA Regulations and Affordable Care Act: Law and Regulations, Annotated.

This is a must-have reference for attorneys with an ERISA-related practice, as well as for employee benefit, executive compensation, and health care practitioners and consultants. The 2018-2019 Edition has been updated to incorporate important changes to ERISA, the tax code, and PHSA made by recent legislation.

The 2018-2019 Edition features:

  • The full, updated text of the Employee Retirement Income Security Act, including ERISA provisions that parallel Internal Revenue Code sections. Following each ERISA section is a complete statutory history of the section, including provisions of amending statutes that relate to the section.
  • Pertinent sections of the Internal Revenue Code, together with a statutory history that tracks all amendments made since 2001, and provisions of amending statutes that relate to each section.
  • Selected provisions of the Public Health Service Act, as amended by the Affordable Care Act and other legislation, together with a statutory history of each section, including provisions of amending statutes that relate to the section.
  • The amendments made by the 2017 Tax Act, which made substantial changes to employee fringe benefits, executive compensation, health care, and IRAs.

 


SUMMARY OF CONTENTS

  • ERISA Finding List
  • IRC Finding List
  • PHSA Finding List
  • Text of ERISA - Employee Retirement Income Security Act of 1974, as Amended
  • IRC Excerpts - Selected Provisions of the Internal Revenue Code of 1986, as Amended
  • PHSA Excerpts - Selected Provisions of the Public Health Service Act, as Amended
  • Indexes - Index to ERISA, IRC, and Related Regulations/ Index to PHSA

Author

Learn more about this book’s authors and editors.
Sharon F. Fountain, Esq. is the Managing Editor for Compensation Planning at Bloomberg Tax, Arlington, VA.

Contents

View full tables of contents and read the book’s preface or introduction.