LAW 7016 :
Employee Benefits

The course surveys various civil laws governing employee benefit plans including the Employee Retirement Income Security Act (ERISA), the Internal Revenue Code and other federal laws. Topics include ERISA coverage, preemption, fiduciary responsibility, COBRA and the interrelationship of other federal and state laws. The Internal Revenue Code requirements relating to retirement- type plans (i.e., pension, profit sharing, and stock bonus plans) will be covered, including eligibility and vesting requirements, nondiscrimination concepts, integration of plan benefits with Social Security, 401(k) plans and ESOPs, and executive compensation is also covered. In addition, the course includes an examination of the civil enforcement provisions of ERISA. **This course is offered on an every other year basis.** Exam Info: Exam administered during exam period.