- Preface
- Table Of Cases
- Table Of Statutes
- Part I. Purposes And Basic Principles
Chapter - Origins and Fundamentals of the Pension System
- Defined Benefit and Defined Contribution Plans
- Origins and Structure of ERISA
- Preventing Forfeiture
- Plan Amendment
- Funding and Terminating Defined Benefit Plans
- Spousal and Other Third–Party Interests
- Part II. Pension Taxation
- Overview of the Taxation of Qualified Plans
- The Antidiscrimination Norm
- Limitations on Benefits, Contributions, and Deductions
- Taxation of Participants and Beneficiaries
- Part III. ERISA Fiduciary Law
- Fiduciary Status
- Fiduciary Duties
- Fiduciary Investing
- Benefit Denials
- Part IV. ERISA Litigation
- Enforcement and Remedies
- Preemption
- Age Discrimination Issues
- Index
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