충남대학교 외국학술지지원센터

글로벌메뉴

ERISA and employee benefit law:the essentials

상세정보
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