A study of the procedure and substance of the Employee Retirement Income Security Act, a federal law that created safeguards for the establishment, funding, operation, and administration of nonmandatory employee benefits. ERISA applies to nearly every private sector pension, health and other fringe benefit plan. Course materials explore issues related to funding, disclosure, fiduciary duties, suits for benefits, and preemption of state law claims.
Recommended: Labor Law (670); Introduction to Federal Income Taxation (700); Trusts and Estates (620).
This is an elective course. Most, though not all, electives are offered each year. Students may expect to have at least one opportunity to subscribe to all electives at some time in their three years in the college.