| LDR | | 01809camuu2200289 a 4500 |
| 001 | | 000000831013 |
| 005 | | 20121213154016 |
| 008 | | 101013s2010 ilu b 001 0 eng d |
| 020 | |
▼a 9781616320904 (pbk.):
▼c US$119.95 |
| 020 | |
▼a 1616320907 (pbk.) |
| 040 | |
▼a 225009
▼c 225009
▼d 225009 |
| 050 | 00 |
▼a KF3512
▼b .P66 2010 |
| 082 | 00 |
▼a 344.7301/252
▼2 22 |
| 090 | |
▼a 344.7301252
▼b 010a |
| 093 | 0 |
▼a 1248914
▼x 법학 |
| 100 | 1 |
▼a Pratt, David A.,
▼d 1949-. |
| 245 | 10 |
▼a ERISA and employee benefit law:
▼b the essentials/
▼c David A. Pratt and Sharon Reece. |
| 246 | 3 |
▼a Employee Retirement Income Security Act and employee benefit law |
| 260 | |
▼a Chicago, Ill.:
▼b American Bar Association/Senior Lawyers Division,
▼c c2010. |
| 300 | |
▼a xxv, 570 p.;
▼c 23 cm. |
| 504 | |
▼a Includes bibliographical references and index. |
| 505 | 0 |
▼a 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. |
| 650 | 0 |
▼a Pension trusts
▼x Law and legislation
▼z United States. |
| 650 | 0 |
▼a Pension trusts
▼x Taxation
▼x Law and legislation
▼z United States. |
| 650 | 0 |
▼a Postemployment benefits
▼x Law and legislation
▼z United States. |
| 700 | 1 |
▼a Reece, Sharon. |
| 990 | |
▼a 정리A
▼b 민지은 |