Author Description

Get the full, updated text of the Employee Retirement Income Security Act (ERISA) and relevant portions of the Internal Revenue Code (Tax Code) in the new 2009 Edition of ERISA: The Law and the Code, an essential desktop reference for pension and benefit practitioners. The 2009 Edition covers amendments made by the Worker, Retiree, and Employer Recovery Act of 2008; the American Recovery and Reinvestment Act of 2009; and the Children's Health Insurance Program Reauthorization Act of 2009, including provisions for A one-year multiemployer pension plan freeze on funding status,A new COBRA premium subsidy,New requirements for coordination between public and private coverage for children.ERISA: The Law and the Code, 2009 Edition features Recent Amendment notes that track all of the changes made to the Tax Code sections back to the Economic Growth and Tax Relief Reconciliation Act of 2001, and a complete history of every amendment made to each reprinted section of ERISA, in an easy-to-follow format. Amendment notes also track relevant non-amending legislative material helpful to understanding ERISA and the Tax Code.