Author Description

Product Description A companion volume to ERISA: The Law and the Code and Affordable Care Act: Law and Regulations, Annotated The regulations governing employee retirement and welfare benefits are massive and come from a variety of sources. This essential desk reference pulls them all together, containing the full text of all final, interim, temporary, and proposed ERISA benefit-related regulations from agencies including the Department of Labor, Pension Benefit Guaranty Corporation, and the Department of the Treasury, all current through March 31, 2018, with additional developments. In addition to the comprehensive content, the book features helpful research tools including a detailed key word index that enables the user to research by topic rather than by regulation section. Recent developments covered include: coverage of the DOL s final rule on association health plans issued June 21, 2018, that broadens the definition of employer under Section 3(5) of ERISA DOL (Employee Benefits Security Administration) regulations on claims procedure for plans providing disability benefits (final) DOL (Employee Benefits Security Administration) regulations on definition of the term fiduciary; conflict of interest rule retirement investment advice (final), and revision of annual information return/reports for Form 5500 (proposed) PBGC regulations on payment of premiums; late payment penalty relief (final) and missing participants (proposed) IRS regulations on modifications to minimum present value requirements for partial annuity distribution options under defined benefit pension plans (final), property transferred in connection with the performance of services (final), and mortality tables for determining present value under defined benefit pension plans (proposed) About the Author Eric H. Rubin, Esq. is Managing Editor for Federal Tax at Bloomberg BNA Tax & Accounting, Arlington, VA. Sharon F. Fountain, Esq. is Managing Editor for Compensation