Welcome to Law 216/EB 360

Here is the preliminary syllabus for the course. It is available in Word form on LegalEase. Prof. Minc's and Ms. Kucia's email addresses are listed on the syllabus, but not here on the public class blog.

SYLLABUS FOR LAW 216/EB 360
Fall 2009

This course will survey provisions of applicable federal law relating to employee benefit plans, especially those concerning tax-qualified employee pension and profit sharing plans. By providing an overview of the framework of rules governing such plans, students will learn basic tax, labor and other laws that affect employee benefit plans, and the rights and obligations of employers and employees under such plans.

Professor: Gabriel J. Minc
Academic Fellow: Audrey Kucia
Required text: Employee Benefits Law: Qualification and ERISA Requirements, Kennedy and Shultz III (chapters will be distributed in class)
Class blog: eb360survey@blogspot.com

Grading: 35% Midterm; 45% Final; 20% class presentations and participation

LAW 216/EB 360
Guest Speaker: GP
Student Presentations: SP
Unless otherwise noted, plan for guest speakers and student presentations to start the classes for which they are scheduled.

August 26, 2009 Introduction
September 2, 2009 Chapters 1 and 2
Introduction to ERISA
Introduction to the Code’s Qualification Rules

September 9, 2009 Chapters 3 and 4
Minimum Participation Requirements
Overall Coverage Tests
SP: What plans are covered by ERISA?

September 16, 2009 Chapters 4 and 5
Overall Coverage Tests
Minimum Vesting Requirements
401(k) Plans
SP: Anti-cutback provisions of ERISA (Code sections 411(d)(6) and 4980F and ERISA sections 204(g) and (h))

September 23, 2009 Chapters 6 and 7
Accrued Benefits Requirements
Limitations on Benefits/Contributions under Qualified Plans
Cash Balance Plans
GS: ESOPs
SP: Update on ERISA litigation relating to “stock drop” cases

September 30, 2009 Chapters 8 and 9
Non-Discrimination Requirements Regarding Benefits/Allocations for Qualified Plans
Minimum Funding Standards
SP: ERISA Section 404(c )
Review for Midterm Exam
Midterm Exam Distributed

October 7, 2009 Midterm Exam Due
Chapters 10 and 11
Deductibility of Employer Contributions
Related Employers for Purposes of Applying the Qualification Rules
GS: 401(k) Plans
SP: Automatic Enrollment Under 401(k) Plans

October 14, 2009 Chapters 12 and 13
Distributions of Benefits, Loans and QDROs
Single Employer Plan Terminations Under Title IV of ERISA and the Code
SP: Prohibited Transactions (Code section 4975 and ERISA sections 406 and 408

October 21, 2009 Chapters 14 and 15
Taxation on Qualified Distributions from Qualified Plans and IRAs
Determination Letters
Plan Disqualifications and Correction Programs
GS: Social Security Administration
SP: Analysis of most recent Cumulative List of Changes in Plan Qualification Requirements

October 28, 2009 Chapters 18 and 19
Fiduciary Rules
Reporting and Disclosure Requirements
Administrative Review
Civil Litigation Under ERISA
SP: Remedies provided by the courts for breaches of ERISA fiduciary duties.

November 4, 2009 Chapter 16
Tax Rules Applicable to Welfare Benefits
COBRA
HIPAA
SP: Prohibition against discrimination against persons with certain health conditions under ERISA

November 11, 2009 Chapter 17
Non Qualified Deferred Compensation Plans
SP: Update on “top-hat” plan litigation

November 18, 2009 Review for the Final Exam
Final Exam Distributed
ERISA Reporting and Disclosure
Multiemployer Plans
SP: What is “withdrawal liability” with respect to a multiemployer plan?

November 25, 2009 Final Exam Due
No class Thanksgiving Break

December 2, 2009 TBA