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Employee Retirement Income Security Act (ERISA) is known as one of the most complicated federal laws, but it is one of the most important laws regarding employee benefits.2019 ERISA Factsprovides simple explanations for nearly 900 of the most common ERISA-related questions. Anyone involved in the administration of ERISA-based retirement plans should have this book; it's the perfect resource for a wide range of employee benefits professionals, includingERISA attorneysTPAsCPAsEmployee benefits consultants or specialistsCorporate counselIFEBP membersOrganized in a convenient Q&A format to help you find the information you need, 2019 ERISA Factsdelivers the latest guidance on:Fiduciary responsibilities under ERISAERISA-regulated plan administration issuesHealth insurance issues (HIPAA, COBRA, etc.)Responsibilities related to plan investments and fiduciary liabilityCompliance and disclosure rulesHighlights of the 2019 Edition:Every question & answer has been reviewed, updated, and enhancedWith the new fiduciary rule held invalid by circuit court, the old rules are in affect again and now coveredInformation regarding SEC's own ';fiduciary rule' that has been issuedPBGC issued directives on mergers of multi-pension employer plansInclusion of FASB Statement number 158, which requires pension plans to improve financial reporting by requiring an employer to measure the funded status of a plan as of the date of its year-end statement of financial position (with limited exceptions)The book includes complete information on disclosure requirements from the Employee Benefits Security Administration, IRS, Health and Human Services, and citations to key court cases and legislation. Department of Labor guidance on disclosure requirements is also provided
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2019 ERISA Facts
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