Book Offers Comprehensive ERISA Compliance Insights

Research and Markets has published “Employee Benefits Law: ERISA and Beyond,” a new book that details the many compliance requirements and processes of the Employee Retirement Income Security Act (ERISA).

The publication details what it takes to maintain compliance with respect to all three regulators tasked with enforcing the various parts of ERISA: the Internal Revenue Service (IRS); the Department of Labor (DOL); and the Pension Benefit Guaranty Corporation (PBGC).

In addition, the book details how ERISA is affected by and interacts with major legislation, including: the Tax Reform Act of 1986; the Americans with Disabilities Act of 1990; the Family and Medical Leave Act of 1993; and the Pension Protection Act of 2006, which was the most significant overhaul of ERISA since the Tax Reform Act of 1986.

Readers are taken “step by step through these and other statutes and regulations to help ensure that their plans are properly structured, qualified and implemented.”

The firm notes that the book is “cited by the U.S. Supreme Court and offers a definitive two-volume guide for attorneys, accountants, actuaries, consultants, and other professional advisers.” Readers will gain insight on the goals of the various types of plans; tax and non-tax benefits for both employers and employees; investment diversification requirements; transfers of qualified employer securities; qualification requirements; cafeteria plan regulations; fiduciary responsibilities; filing and disclosure obligations; and much more.

Finally, the publication also features IRS and PBGC forms and includes thorough coverage of recent landmark Supreme Court decisions, the Katrina Emergency Tax Relief Act of 2005, the Pension Funding Equity Act of 2004, the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), the IRS’s Voluntary Compliance Resolution (VCR) Program, the Small Business Job Protection Act of 1996, and other developments.

More information is available here.