ERISA: The Law and The Code, Annotated, 2018-2019 Edition
This is a must-have reference for attorneys with an ERISA-related practice, as well as for employee benefit, executive compensation, and health care practitioners and consultants. The 2018-2019 Edition has been updated to incorporate important changes to ERISA, the tax code, and PHSA made by recent legislation.
The 2018-2019 Edition features:
- The full, updated text of the Employee Retirement Income Security Act, including ERISA provisions that parallel Internal Revenue Code sections. Following each ERISA section is a complete statutory history of the section, including provisions of amending statutes that relate to the section.
- Pertinent sections of the Internal Revenue Code, together with a statutory history that tracks all amendments made since 2001, and provisions of amending statutes that relate to each section.
- Selected provisions of the Public Health Service Act, as amended by the Affordable Care Act and other legislation, together with a statutory history of each section, including provisions of amending statutes that relate to the section.
- The amendments made by the 2017 Tax Act, which made substantial changes to employee fringe benefits, executive compensation, health care, and IRAs.
SUMMARY OF CONTENTS
- ERISA Finding List
- IRC Finding List
- PHSA Finding List
- Text of ERISA - Employee Retirement Income Security Act of 1974, as Amended
- IRC Excerpts - Selected Provisions of the Internal Revenue Code of 1986, as Amended
- PHSA Excerpts - Selected Provisions of the Public Health Service Act, as Amended
- Indexes - Index to ERISA, IRC, and Related Regulations/ Index to PHSA
Sharon F. Fountain, Esq. is the Managing Editor for Compensation Planning at Tax, Arlington, VA.
2018/1,178 pp. Softcover/ISBN 978-1-68267-446-8/Order #3446