Author Description

The essential desk reference on ERISA-related regulations, the 2017 Edition contains the full text of all proposed and final ERISA-related regulations from agencies including the Department of Labor, Pension Benefit Guaranty Corporation, and the Department of the Treasury, all current through June 30, 2016. Highlights covered include: DOL (Employee Benefits Security Administration) regulations on definition of the term "fiduciary", conflict of interest rule--retirement investment advice (final), and claims procedure for plans providing disability benefits (proposed); PBGC regulations on partitions of eligible multiemployer plans (final) and mergers and transfers between multiemployer plans (proposed); and IRS regulations on suspension of benefits under the Multiemployer Pension Reform Act of 2014 (final), determination of minimum required pension contributions (final), and application of Section 409A to nonqualified deferred compensation plans (proposed).