The Fifth Edition of ERISA: A Comprehensive Guide provides a thorough and authoritative analysis of the principal statutory provisions of the Employee Retirement Income Security Act of 1974 (ERISA) and the corresponding provisions of the Internal Revenue Code (Code) dealing with employee benefits. It also discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA; the Code provisions relating to the requirements for tax-qualified retirement plans; and the subsequent legislation amending or supplementing ERISA and such Code provisions. Cited by the Supreme Court, ERISA: A Comprehensive Guide discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA and the subsequent legislation amending or supplementing ERISA. ERISA: A Comprehensive Guide has been updated to include: Description of the student loan program 2018 Private Letter Ruling and the resolution of this with the "anti-conditioning" rule. Analysis of the latest version of the EPCRS, which is available for tax-qualified retirement plans with certain compliance failures, as set forth in IRS Revenue Procedure 2019-19, including an update to the IRS user fees that apply to the various correction programs. Discussion of the new self-correction options for participant loan failures, certain non-amender failures, and beneficial retroactive amendments to increase participant's benefits. Description of IRS VCAP, its uses, limitations, and procedural requirements. Description of IRS Revenue Procedure 2015-32 for correction of delinquent Forms 5500-EZ. Analysis of the DOL's guidance on the definition of an "Employer" for ERISA purposes and subsequent Court rulings eviscerating that guidance. Discussion of health plans use of "cross-plan offsetting" as a way of adjusting for overpayments. Discussion of the new DOL regulations governing review and appeal procedures for disability claims. Complete revision of the mergers and acquisitions chapter, including best practice, common pitfalls, a sample merger agreement, merger checklist, and spin-off agreement. Update on 2018 and 2019 court cases that impact labor relations, as well as actions taken by the current administration that overturn prior policies and decisions. Discussion of the most recent actions impacting ACA and litigation surrounding those actions. Discussion of recent court cases regarding discrimination on the basis of gender and sexual orientation. Discussion of ongoing litigation regarding "conscience-based objections" to a provision in the ACA requiring employers to provide no-cost birth control coverage to employees. Description of changes in Fair Labor Standard Act interpretations regarding wages, determination of independent contractor status, and regular rate.

The Practical Guide to Employment Law is a comprehensive desk manual for HR managers, legal counsel, and labor and employment attorneys. It covers federal employment laws in plain-English, giving readers the practical information necessary to apply the laws, as well as providing readers with essential court cases and tips for compliance in every chapter. The Practical Guide to Employment Law includes a compliance checklist section -- where readers can learn the various laws that apply to such topics as hiring, terminations, and benefits. It also includes a supervisory training section on several laws, including FMLA and ADA. The Practical Guide to Employment Law also includes a CD-ROM that contains reproducible pages that summarize key provisions of the major employment laws as well as quizzes on each of the laws to be administered to your staff for training purposes.

The Practical Guide to Employment Law is a comprehensive desk manual for HR managers, risk managers, and employment lawyers. it covers federal employment laws in plain-English, giving readers the practical information necessary to apply the laws, As well as providing readers with essential court cases and tips for compliance in every chapter. the Practical Guide to Employment Law includes a compliance checklist section -- where readers can learn the various laws that apply to such topics as hiring, terminations, and benefits. it also includes a supervisory training section on several laws, including FMLA and ADA. Topics covered include: the Age Discrimination in Employment Act (ADEA) the Americans with Disabilities Act (ADA) COBRA/HIPAA Healthcare Continuation Coverage the Drug-Free Workplace Act and Drug Testing Employee Polygraph Protection Act of 1988 (EPPA) Employee Retirement Income Security Act (ERISA) the Equal Pay Act (EPA) the Fair Labor Standards Act (FLSA) the Family & Medical Leave Act (FMLA) the Immigration Reform and Control Act of 1986 (IRCA) Pregnancy Discrimination Act of 1978 (PDA) Title VII And The Civil Rights Act of 1991 (CRA '91) the Worker Adjustment and Retraining Act (WARN) the National Labor Relations Act (NLRA) Plus defamation, negligent hiring, employee privacy, whistle-blowing and retaliation, wrongful discharge, and affirmative action

The Sixth Edition of ERISA: A Comprehensive Guide provides a thorough and authoritative analysis of the principal statutory provisions of the Employee Retirement Income Security Act of 1974 (ERISA) and the corresponding provisions of the Internal Revenue Code (Code) dealing with employee benefits. It also discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA; the Code provisions relating to the requirements for tax-qualified retirement plans; and the subsequent legislation amending or supplementing ERISA and such Code provisions. Cited by the Supreme Court, ERISA: A Comprehensive Guide discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA and the subsequent legislation amending or supplementing ERISA. ERISA: A Comprehensive Guide has been updated to include: The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 and the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 Discussion of improvements in the ability for plan sponsors to take advantage of electronic disclosure opportunities for participant notices and disclosures. Updates to fiduciary duties and best practices based on litigation outcomes Analysis of the rising role of arbitration in the resolution of disputes between plan sponsors and participants Discussion of COBRA notice requirements due to COVID-19, pursuant to CARES Act Discussion of the impact of COVID-19 on union contracts and multiemployer plans Impact of CARES Act on bankruptcy filings and procedures