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ERISA: The Law and the Code, 2012 Edition, Annotated
by:Sharon F. Fountain, Esq.
ERISA: The Law and the Code, 2012 Edition, Annotated is an essential desktop reference for pension and benefit practitioners, consultants, and students that contains the full, updated text of the Employee Retirement Income Security Act (ERISA) and relevant portions of the Internal Revenue Code (Tax Code) and Public Health Service Act (PHSA). The new 2012...
ERISA: The Law and the Code, 2012 Edition, Annotated is an essential desktop reference for pension and benefit practitioners, consultants, and students that contains the full, updated text of the Employee Retirement Income Security Act (ERISA) and relevant portions of the Internal Revenue Code (Tax Code) and Public Health Service Act (PHSA). The new 2012 Edition provides comprehensive updates on: Changes to the pension funding rules for single-employer defined benefit plans Additional information required in the annual funding notice that defined benefit plans must provide to participants and beneficiaries, labor organizations, and the Pension Benefit Guaranty Corporation (PBGC) Increased PBGC premiums as the result of the Moving Ahead for Progress in the 21st Century Act To provide the complete before and after picture of changes enacted by the Patient Protection and Affordable Care Act (PPACA) which mandates that group health plans and health insurance issuers providing health coverage to group health plans must comply with certain provisions of the PHSA and that these PHSA provisions will prevail over any conflicting ERISA or Tax Code provisions Part 3 of ERISA: The Law and the Code, Annotated provides the PHSA sections as amended by the health care reform laws, and Part 4 includes relevant sections of the PHSA prior to PPACA and other amendments.
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