Book

ERISA Regulations, 2018-2019 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 both this volume and its companion volume, ERISA: The Law and the Code.

 

Current through March 31, 2018, with selected additional developments

 

 

 

Price: $290.00 Book


Meet The Authors

Description

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

The regulations governing employee retirement and welfare benefits are massive and come from a variety of sources. This essential desk reference pulls them all together, containing the full text of all final, interim, temporary, and proposed ERISA benefit-related regulations from agencies including the Department of Labor, Pension Benefit Guaranty Corporation, and the Department of the Treasury, all current through March 31, 2018, with additional developments. 

In addition to the comprehensive content, the book features helpful research tools including a detailed key word index that enables the user to research by topic rather than by regulation section.

Recent developments covered include:

  • coverage of the DOL’s final rule on association health plans issued June 21, 2018, that broadens the definition of employer under Section 3(5) of ERISA

  • DOL (Employee Benefits Security Administration) regulations on claims procedure for plans providing disability benefits (final)

  • DOL (Employee Benefits Security Administration) regulations on definition of the term “fiduciary”; conflict of interest rule – retirement investment advice (final), and revision of annual information return/reports for Form 5500 (proposed)

  • PBGC regulations on payment of premiums; late payment penalty relief (final) and missing participants (proposed)

  • IRS regulations on modifications to minimum present value requirements for partial annuity distribution options under defined benefit pension plans (final), property transferred in connection with the performance of services (final), and mortality tables for determining present value under defined benefit pension plans (proposed)


Summary of Contents

Chapter 1. Final Labor Regulations
Chapter 2. Proposed Labor Regulations
Chapter 3. Final PBGC Regulations
Chapter 4. Proposed PBGC Regulations
Chapter 5. Final and Temporary Treasury Regulations
Chapter 6. Proposed Treasury Regulations
Chapter 7. Other Regulations
Appendix A
Index

 

Authors

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