Basic HTML Version
Mr. Ralph Derbyshire,
2 credits day; 2 credits evening.
U.S. retirement plan assets amount to more than $11 trillion. This course provides an
introduction to the federal laws governing this enormous industry. It examines the basic
principles of ERISA and the Internal Revenue Code, and how these laws apply to employee
benefit plans and the employers who sponsor them. Topics include: How does an employer
design its plan? What are the requirements for receiving favorable tax treatment? What are the
restrictions on plan investments? Who is a "fiduciary"? What is the Enron litigation about?
Emphasis on practical considerations facing not only the pension lawyer, but also lawyers
advising operating companies, labor unions, investment managers, hedge funds, and estate
planners.
Prerequisite: Basic Federal Income Tax is helpful but not required
Elective Course
Meets Financial Services Concentration Requirements
Meets Health/Biomedical Concentration Requirements
Final Exam Required
Estate and Gift Taxation