This guide gives corporate counsel an overview of the retirement issues arising under the Employee Retirement Income Security Act of 1974. It also addresses the increasingly frequent problems involving employee welfare benefit plans, including litigation related to those issues. Some of the topics covered in this book include: defining an employee benefit plan under ERISA, health care plan litigation, damages and internal remedies under ERISA , fiduciary responsibilities, termination of pension plans, withdrawal liability, ERISA reporting and disclosure requirements, ERISA preemption, discrimination problems in employee benefit plans, criminal enforcement of ERISA, and severance pay plans.