This book serves as an introduction to employee benefits law. With the passage of the Employee Retirement Income Security Act (ERISA) of 1974, the field of employee benefits law has expanded considerably. ERISA made both labor law and tax law changes, applicable mostly to qualified retirement benefit plans. The primary focus of the book highlights the qualification requirements of the Internal Revenue Code applicable to retirement benefit plans. However, the book does discuss the ERISA provisions that are applicable to both retirement benefit plans and welfare benefit plans.
Each chapter begins with a reading assignment, class discussion questions, and an outline of the material addressed in the chapter, followed by explanations and occasionally case law. The class discussion questions are the kind posed in real life and are very practical in nature. The selected cases are foundational to employee benefits law and include several Supreme Court decisions.