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This Book is in Good Condition. Clean Copy With Light Amount of Wear. 100% Guaranteed. Summary: Be aware of your fiduciary responsibilities and how to handle them safely withERISA Fiduciary Answer Book . Codice inventario libreria
Su questo libro:
Riassunto: Be aware of your fiduciary responsibilities and how to handle them safely with ERISA Fiduciary Answer Book. This expert reference book clearly explains every aspect of ERISA fiduciary duty, providing information, guidance, and advice on prohibited transactions, investments, fiduciary liability, IRS, DOL, and PBGC requirements, and more. It answers more than 400 fiduciary-related questions, including:
- When are attorneys, accountants, consultants, and other professional service providers considered plan fiduciaries? What laws govern the conduct of fiduciaries? When is a fiduciary personally liable for a transaction prohibited by ERISA or the Internal Revenue Code? May a plan release a fiduciary from liability? What is the legal distinction between "substantive prudence" and "procedural prudence"?
- May a fiduciary face criminal liability for a breach of fiduciary duty?
The Sixth Edition has been updated to include coverage of:
- The DOL's interim final regulations under ERISA Section 408(b)(2) regarding fee disclosure requirements to assist plan fiduciaries in assessing the reasonableness of contracts or arrangements
- Fiduciary issues unique to health care plans
- Excessive fee litigation
- Stock drop litigation
- The presumption of prudence in the stock drop cases
- New cases concerning the fiduciary duty to monitor, limits on the duty to override the terms of the plan, factors required to prove liability under ERISA, and the statute of limitation period for actions seeking benefits
- The ever-expanding definition of an ERISA fiduciary
- The ever-increasing need to limit fiduciary status
- The developing law of directed trustees
- Standing to bring cases under ERISA
- Suits brought against fiduciaries under ERISA's catchall civil enforcement provision
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