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Search - Erisa: The Law And the Code; Current Through April 15, 2005

Erisa The Law And the Code Current Through April 15 2005

Stay fully updated with this essential reference. Get the full, updated text of the Employee Retirement Income Security Act of 1974 (ERISA), as amended, and the relevant portions of the Internal Revenue Code (IRC), as amended, in the 2005 Edition of ERISA: The Law and the Code. The new edition highlights changes to ERISA and the IRC through A... more »pril 15, 2005, including those made by the American Jobs Creation Act of 2004 (Pub L. No. 108-357) and the Working Families Tax Relief Act of 2004 (Pub. L. No. 108-311), as well as by earlier legislation. The 2005 Edition includes IRC §409A, intended by Congress to address perceived abuses by corporate executives, which is forcing far-reaching changes to the world of executive compensation and nonqualified deferred compensation plans. Section 409A: --restricts when a participant may make an initial deferral election or receive distributions;

--prohibits accelerated distributions;

--restricts a participant?s ability to make a "subsequent election" that delays the time of distribution or changes the form of distribution;

--immediately taxes "offshore" rabbi trusts and plans that provide for funding or increased security of deferred compensation assets triggered by a change in the employer?s financial health, even if the assets remain subject to the claims of creditors; and

--imposes new reporting and withholding requirements. Other changes to the IRC made by the Jobs Creation Act include: --an exclusion from wages and employment taxes for incentive stock options and employee stock purchase plan stock options (§3121);

--a limit on the employer deduction for certain entertainment-type expenses (§274);

--an excise tax on stock-based compensation from certain expatriated corporations (new IRC §4985); and

--a modification of the retiree health care minimum cost requirement when employers transfer excess pension assets to pay group health plan liabilities (§420). The 2005 Edition also has a special Appendix containing IRS guidance on §409A. Additional changes include the provision under the Working Families Act that extends the parity provisions in ERISA and the IRC for certain mental health benefits. Deletions from ERISA and the IRC since the previous edition of this book are set forth in strikeout mode. Insertions appear in italics. Editor?s Notes and "Caution" boxes appear in the text next to the provision in ERISA or the IRC to which they pertain.

ISBN-13: 9781570184895
ISBN-10: 1570184895
Publication Date: 9/5/2005
Rating:

0 stars, based on 0 rating

Publisher: Bna Books
Book Type: Paperback
Reviews: Amazon | Write a Review

Genres:

Law >> General
Law >> Business >> Labor & Employment
Engineering & Transportation >> Law >> Business >> Labor & Employment

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Search - Erisa: The Law And the Code; Current Through April 15, 2005

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