Author Description

Get all the rules and regulations on employee benefits issued by federal agencies in one comprehensive volume. The innumerable regulations issued under the Employee Retirement Income Security Act (ERISA) and related laws that cover employee retirement and welfare benefits come from a number of agencies. ERISA Regulations collects all essential regulations affecting employee retirement and welfare benefits in one volume to streamline research by attorneys, accountants, and other professionals. ERISA Regulations contains all proposed and final regulations that are vital to those who need to analyze ERISA issues. The 2005 Edition of ERISA Regulations includes the full text of proposed and final regulations through June 30, 2005, from the Labor Department, the Treasury Department, the Pension Benefit Guaranty Corporation, and other agencies that affect benefit plans. Highlights of proposed and final regulations in the 2005 Edition include: Pension Benefit Guaranty Corporation (PBGC): final regulations on single-employer plan terminations, allocation of assets and interest assumptions; disclosure to participants; valuation of benefits; expected retirement age; electronic filing of required reporting and premiums; allocation of assets; liability pursuant to a distress termination; mortality assumptions. Department of Labor (DOL): final regulations on electronic registration requirements for investment advisers to be investment managers under Title I of ERISA; automatic rollover safe harbor; mental health parity; health coverage portability for group health plans and group health insurance issuers under HIPAA; health coverage portability and interaction with the Family and Medical Leave Act; annual funding notice for multiemployer defined benefit pension plans; abandoned individual account plans; mortality assumptions. Internal Revenue Service (IRS): deemed IRAs in qualified retirement plans; statutory options; transfers of compensatory options; payments ma