ERISA & Employee Benefits

Introduces the student to employee benefit plans, with a focus on employer-sponsored retirement and healthcare plans. The course also introduces students to the Employee Retirement Income Security Act (ERISA), the federal law that regulates non-governmental employee benefit plans in the US. Topics include tax rules related to qualified retirement plans, taxation of health plans (including the impact of the 2010 healthcare reform legislation, the Affordable Care Act), ERISA rules related to private investment funds, employee benefit matters in M&A, and ERISA fiduciary concerns related to pension investments and selection of 401(k) plan investment options. Pre-requisite: Not open to second year JD students who are not enrolled in the Joint Degree Program without the permission of the instructor. Basic Federal Income Tax is a pre-requisite for JD candidates. Evaluation Method: Final exam will consist of short answer and multiple choice questions Class Materials: Book TBD

Catalog Number: TAXLAW 682

Course History

Spring 2014
Title: ERISA & Employee Benefits
Faculty: Renaud, Matthew J (courses  |  homepage)
Section: 1     Credits: 3.0
Capacity: 65     Actual: 10