62-employee-benefits-research-tips-and-techniques

62-employee-benefits-research-tips-and-techniques -...

Info iconThis preview shows pages 1–4. Sign up to view the full content.

View Full Document Right Arrow Icon
Employee Benefits Research Tips and Techniques: Finding Answers in the Complex World of Employee Benefits Louisville Employee Benefits Council March 10, 2009 B. Janell Grenier The Grenier Law Firm 1554 Paoli Pike #308 West Chester, Pennsylvania 19380 610.431.6677 [email protected] http://www.benefitscounsel.com
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
“Knowledge is of two kinds: we know a subject ourselves, or we know where we can find information upon it.” Samual Johnson, 1775 I. Laws Affecting Benefits A. The Employee Retirement Income Security Act of 1974 (“ERISA”) History of ERISA 1. Professor James Wooten, University at Buffalo Law School, SUNY: The Employee Retirement Income Security Act of 1974 – A Political History 2. Professor Wooten’s History of ERISA: “A Legislative and Political History of ERISA Preemption” (In three parts) Part I: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1022632 Part II: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1023699 Part III: http://papers.ssrn.com/sol3/papers.cfm? abstract_id=1286078 B. Internal Revenue Code (“IRC”) C. Age Discrimination in Employment Act (“ADEA”) D. Consolidated Omnibus Budget Reconciliation Act (“COBRA”) E. Family and Medical Leave Act (“FMLA”) F. Health Insurance Portability and Accountability Act (“HIPAA”) G. Uniformed Services Employment and Reemployment Rights Act (“USERRA”) H. Medicare I. Securities Laws II. Governmental Agencies Governing Benefits A. Department of Labor (“DOL”) - Federal agency responsible for administering and enforcing ERISA. © Copyright 2009 -  The Grenier Law Firm All rights reserved. 1
Background image of page 2
Internal Revenue Service (“IRS”) - Federal agency responsible for administering and enforcing the Internal Revenue Code. C. Pension Benefit Guaranty Corporation (“PBGC”) - Federal government corporation established by ERISA to ensure the timely and uninterrupted payment of benefits to pension plan participants and beneficiaries. The PBGC is financed through premiums collected from companies that sponsor plans. D. Securities and Exchange Commission (“SEC”) - Federal agency responsible for enforcing federal securities laws. E. Equal Employment Opportunity Commission (“EEOC”): Federal agency responsible for overseeing the ADEA. F. Department of Health and Human Services (“HHS”): Federal agency responsible for overseeing HIPAA. III. Finding Source Documents (Hard Copy or Online) A. ERISA and Internal Revenue Code 1. CCH: 2-volume set containing Code and ERISA, and all final regulations 4-volume contains preambles to regulations, temporary regulations and selected committee reports. 2. Online Source Documents Internal Revenue Code (via Cornell University Law School website): http://www4.law.cornell.edu/uscode/26/usc_sup_01_26_10 _A_20_1_30_D.html ERISA (via Cornell University Law School website): http://www4.law.cornell.edu/uscode/29/ch18.html * Updates to the Code and ERISA in the right hand column
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 4
This is the end of the preview. Sign up to access the rest of the document.

This note was uploaded on 03/31/2012 for the course TAX 4001 taught by Professor Robertmcgee during the Spring '09 term at FIU.

Page1 / 18

62-employee-benefits-research-tips-and-techniques -...

This preview shows document pages 1 - 4. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online