Employee benefits and executive compensation: cases and materials
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York, NY
Foundation Press, Thomson Reuters
2011
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | xxix, 766 p. ill. 26 cm |
| ISBN: | 9781599418575 |
Internformat
MARC
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|---|---|---|---|
| 001 | BV039565560 | ||
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| 010 | |a 2011414650 | ||
| 020 | |a 9781599418575 |c hbk. |9 978-1-59941-857-5 | ||
| 035 | |a (OCoLC)756287457 | ||
| 035 | |a (DE-599)BVBBV039565560 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
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| 084 | |a PF 950 |0 (DE-625)135906: |2 rvk | ||
| 100 | 1 | |a Stumpff, Andrew W. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Employee benefits and executive compensation |b cases and materials |c by Andrew W. Stumpff |
| 264 | 1 | |a New York, NY |b Foundation Press, Thomson Reuters |c 2011 | |
| 300 | |a xxix, 766 p. |b ill. |c 26 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Pension trusts |x Law and legislation |z United States |v Cases | |
| 650 | 4 | |a Employee fringe benefits |x Law and legislation |z United States |v Cases | |
| 650 | 4 | |a Executives |x Salaries, etc |x Law and legislation |z United States |v Cases | |
| 651 | 4 | |a USA | |
| 856 | 4 | 2 | |m Digitalisierung UB Bayreuth |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024417154&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-024417154 | ||
Datensatz im Suchindex
| _version_ | 1804148392366964736 |
|---|---|
| adam_text | SUMMARY OF CONTENTS
Preface
.....-..............------..............................................—............
v
Table of Cases
—.................-.................-..........-......................... xxiii
Table of Authorities
.................-...............................................-— xxv
CHAPTER
1.
Money and Tax Deferral
.............—................ 1
A. The Time Value of Money
.....-............—.........-.................------ 1
B. Deferred Compensation
—............-...........-............—................ 4
CHAPTER
2.
Qualified Retirement Plans: Background
........ 21
A. Overview of Qualified Retirement Plans
.....-.........-.................... 21
B. The Traditional Pension Formula
.......................-...................... 22
C. Taxonomy of Retirement Plans: Defined Benefit vs. Defined Con¬
tribution Plans
.................-........................-............-............ 26
D. 401(k) Plans
.....................-.........................-........................... 27
E. Special Plan Design Issues
........................................................ 29
CHAPTER
3.
Qualified Retirement Plans: Rules
................... 41
A. Overview of the Qualified Plan Rules—
..........-........................... 41
B. The Anti-Discrimination Rules
.........-....................................... 43
С
Other Qualified Plan Rules
....................................................... 49
D. The
1RS
and Qualified Plans—
............-..................................... 51
CHAPTER
4.
Retirement Plans: Issues and Policy
................ 60
A. Defined Benefit Plan Funding
................................................... 60
B. Portability: Individual Retirement Accounts and Simplified Em¬
ployee Pensions
.....-............................................................. 67
С
Retirement Plan Policy
............................................................ 74
CHAPTER
5.
Welf
are Benefit Plans
...................................... 93
A. Welfare Benefits
...................................................................... 93
B. Employer-Provided Health Insurance: Background
...................... 102
С
Health Insurance Reform of
2010.............................................. 105
D. Pre-Health Insurance Reform Measures
..................................... 109
E. Retiree Health Benefits
............................................................
Ill
F. Funding of Health Plans; VEBAs
............................................... 113
G. Health Funding Arrangements Made by Individuals
..................... 114
ix
Summary of Contents
CHAPTER
6.
The Employee Retirement Income Security
Act of
1974
( ERISA )
------.........................................-... 144
A. Overview
.........-..................----...................................—....... 144
B. Procedural Requirements
...............................................-......... 146
C. Substantive Requirements
.............................................—-....... 149
D. Dual Roles of Code and ERISA;
1RS
and Department of Labor
...... 155
CHAPTER
7.
ERISA s Fiduciary Rules
.......................... ..... 175
A. Background
.......-...........—-..........-........—...........___............ 175
B. General Fiduciary Requirements
.....-..........-...........----............ 176
С
The Prohibited Transaction Regime
-----........-...........—-............ 180
D. Definition of Plan Assets
........—.......—........-...........----............ 185
CHAPTER
8.
ERISA Enforcement, Litigation and Preemp¬
tion
............-...........-......................-......................—-....... 210
A. ERISA s Enforcement Provisions
....................-..........—............ 210
B. Benefits Litigation
...............................-.........-........................ 211
С
Fiduciary Litigation
.......................................-.............-........... 213
D. Preemption
...................................................-........................ 215
CHAPTER
9.
Employee Benefits and Other Laws
................ 240
A. Employment Law and Employee Benefits
................................... 240
B. Labor Law and Employee Benefits
............................................. 249
CHAPTER
10.
Special Cases: Government and Tax-Exempt
Employers; ESOPs
........................................................... 273
A. Governmental and
NonProfit
Plans
........................................... 273
B. Employee Stock Ownership Plans ( ESOPs )
............................. 279
CHAPTER
11.
Executive Compensation
.....................-.......... 311
A. Introduction
........................................................................... 311
B. Bonus Arrangements
....................................................-.......... 312
C. Deferred Compensation
............................................................ 313
D. Stock-Based Compensation
...................................................... 318
CHAPTER
12.
Employment Agreements
....................-.......... 348
A. Fundamentals of Employment Agreements
...................-............. 348
B.
Non-Compete
Agreements
............................-........................... 352
С
Change in Control Agreements
.................................................. 353
Summary of Contents
xi
CHAPTER
13.
Executive Compensation: Policy and Regula¬
tion
---------------.................-............................................... 393
A. The Controversy Over Executive Compensation
.............-............ 393
B. Legal Regulation of the Level of Executive Compensation
............. 397
C. Other Constraints
_________.........................___.................... 402
CHAPTER
14.
Employee Benefits in Mergers and Acquisi¬
tions
..............—................................................................ 440
A. Preliminary Issues
.................................................................. 440
B. Customary Contractual Provisions
.....................................-....... 444
С
Transactional Benefit Issues
.................................................... 446
D. Miscellaneous Legal Issues
....................................................... 448
APPENDIX. Statutory and Regulatory Material
..................... 475
Internal Revenue Code of
1986....................................................... 475
Treasury Regulations
.................................................................... 499
ERISA Regulations
....................................................................... 727
Securities Exchange Act of
1934..................................................... 740
Securities Exchange Commission Regulations
................................... 743
Index
.......................................................................................... 759
|
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| illustrated | Illustrated |
| indexdate | 2024-07-10T00:06:24Z |
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| isbn | 9781599418575 |
| language | English |
| lccn | 2011414650 |
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| spelling | Stumpff, Andrew W. Verfasser aut Employee benefits and executive compensation cases and materials by Andrew W. Stumpff New York, NY Foundation Press, Thomson Reuters 2011 xxix, 766 p. ill. 26 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Recht Pension trusts Law and legislation United States Cases Employee fringe benefits Law and legislation United States Cases Executives Salaries, etc Law and legislation United States Cases USA Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024417154&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Stumpff, Andrew W. Employee benefits and executive compensation cases and materials Recht Pension trusts Law and legislation United States Cases Employee fringe benefits Law and legislation United States Cases Executives Salaries, etc Law and legislation United States Cases |
| title | Employee benefits and executive compensation cases and materials |
| title_auth | Employee benefits and executive compensation cases and materials |
| title_exact_search | Employee benefits and executive compensation cases and materials |
| title_full | Employee benefits and executive compensation cases and materials by Andrew W. Stumpff |
| title_fullStr | Employee benefits and executive compensation cases and materials by Andrew W. Stumpff |
| title_full_unstemmed | Employee benefits and executive compensation cases and materials by Andrew W. Stumpff |
| title_short | Employee benefits and executive compensation |
| title_sort | employee benefits and executive compensation cases and materials |
| title_sub | cases and materials |
| topic | Recht Pension trusts Law and legislation United States Cases Employee fringe benefits Law and legislation United States Cases Executives Salaries, etc Law and legislation United States Cases |
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