자료유형 | 단행본 |
---|---|
개인저자 | Pratt, David A., 1949-. Reece, Sharon. |
서명/저자사항 | ERISA and employee benefit law:the essentials/David A. Pratt and Sharon Reece. |
발행사항 | Chicago, Ill.: American Bar Association/Senior Lawyers Division, c2010. |
형태사항 | xxv, 570 p.; 23 cm. |
딸림자료 | |
ISBN | 9781616320904 (pbk.) 1616320907 (pbk.) |
서지주기 | Includes bibliographical references and index. |
내용주기 | Introduction -- Employer-sponsored plans : the legal background -- Tax-qualified retirement plans -- Other tax-favored retirement arrangements -- Important provisions of retirement plans -- Additional rights and protections under ERISA and the code -- Claiming benefits under a retirement plan -- Pension rights in divorce -- Individual retirement arrangements -- Social security -- Pension reform proposals -- Employee welfare benefit plans -- Medicare -- Taxation of retirement plan benefits -- Taxation of welfare benefit plans -- Litigation and enforcement under ERISA -- Bankruptcy and retirement plans -- Making the money last -- Some estate-planning issues for retirement benefits. |
일반주제명 | Pension trusts -- Law and legislation -- United States. Pension trusts -- Taxation -- Law and legislation -- United States. Postemployment benefits -- Law and legislation -- United States. |
언어 | 영어 |
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