Employee Benefits Law, Fourth Edition

Employee Benefits Law, Fourth Edition offers detailed, annotated coverage of ERISA Titles I and IV; rules of tax qualification, deductibility, and other key tax issues; preemption, with regard to ERISA and medical malpractice and related claims; benefit claims, with regard to evidentiary issues and abuse of discretion in denials; interplay with related legal areas; and effects of sexual orientation and veteran status on benefits.

Highlights of the Fourth Edition include: comprehensive review of laws affecting health plans, including the Affordable Care Act, HITECH security and breach notification regulations, and recent changes to MEWA requirements; updated discussion of litigation on church plans; analysis of the Multiemployer Pension Reform Act of 2014 and how it affects multiemployer defined benefit plans; review of case law developments after the Supreme Court's decision in Fifth Third Bancorp v. Dudenhoeffer, which rejected a presumption of prudence with respect to employer stock held in ESOPs and described the necessary pleading standards to allege a breach; and discussion of changes in the law affecting benefits for same-sex spouses in employee benefit plans.