Employee Benefits

This course examines the law of employee retirement benefits as well as welfare benefits, chiefly health care benefits. The course will focus on the federal Employee Retirement Income Security Act of 1974 (ERISA) as well as basic federal tax policies that govern the form and operation of employer provided retirement and health care plans. Close attention will be paid to the statute and the case law that has developed to explain and apply that statute. Classes will feature detailed discussions of the relevant statutory provisions and the resulting case law. Students will be expected to discuss the statute, cases and the problems in the assigned case book. The course is designed to make students understand how federal law governs and protects pensions, retirement benefits such as 401(k) plans, and health care benefits for employees, retirees and their spouses and dependents.