A working knowledge of the Employee Retirement Income Security Act’s (ERISA) framework is crucial for lawyers, HR practitioners and other professionals in the area of employee benefits and compensation planning. Our experienced faculty of leading practitioners will discuss a broad array of topics, including the basic regulatory framework, the types of plans covered, the requirements for intended tax treatment, fiduciary responsibilities and other issues relating to the investment of plan assets, how to correct errors and the role of the benefits practitioner in the transactional setting. In addition, you will learn about recent IRS, DOL and legislative and judicial developments. The benefits practice also reaches beyond ERISA and the tax laws, and the scope of the program will extend to executive compensation and to related laws other than ERISA and the Internal Revenue Code, such as those covering employment discrimination.
Lecture Topics [Total time 14:24:14]
Segments with an asterisk (*) are available only with the purchase of the entire program.
- Opening Remarks and Introduction* [00:03:02]
Andrew L. Oringer, Andrew L. Gaines
- Overview of ERISA Fundamentals, and Tax Qualified Plans [01:37:43]
Robert C. Fleder, Susan P. Serota, Joseph R. Simone
- Eligibility, Coverage, Vesting, Distributions [01:45:55]
Susan E. Bernstein, Jed W. Brickner, David M. Glaser
- 401(k) Plan Fundamentals, Employer Securities in Qualified Plans, and Fiduciary Responsibility and Prohibited Transactions [02:45:25]
Leonard S. Hirsh, Ira G. Bogner, Erin K. Cho, Arthur H. Kohn, Joel I. Krasnow, Serena G. Simons, William E. Ryan
- Determination Letters/IRS and DOL Correction Programs; Reporting and Disclosure [01:02:06]
Kenneth A. Raskin, Jeffrey Ross
- Title IV Defined Benefit Plans [00:46:52]
Bruce Cadenhead
- ERISA Litigation [01:00:41]
Nicholas J. Pappas, Wendy Schick Dougall, Denise V. Zamore
- Executive Compensation/Nonqualified Deferred Compensation/SERPs [00:58:50]
Regina Olshan, Colleen M. Hart, Jeanie Cogill
- The M&A Transactional Practice [01:04:26]
Elizabeth Pagel Serebransky, Brian D. Robbins, Michael J. Segal
- A Grab-Bag of Additional Considerations - Welfare Plans and Health Care Reform, Bankruptcy, Accounting, Employment and Labor Laws and Ethics [02:16:24]
Martha N. Steinman, Marissa Holob, Steven J. Friedman, Philip E. Deitch, Harvey D. Cotton
- Other Perspectives - The Smaller Firm and Inside Counsel - And ERISA in the Headlines [01:02:50]
Adam E. Faber, Andrew L. Oringer, Elana Krieger, Martha N. Steinman
The purchase price of this Web Program includes the following articles from the Course Handbook available online:
- ERISA: The Evolving World—2013, First-Day Introduction (PowerPoint Slides)
Andrew L. Oringer
- Introduction to Tax-Qualified Plans (May 24, 2013)
Susan P. Serota
- Introduction to Tax-Qualified Plans (PowerPoint Slides)
Susan P. Serota
- Happily Ever After?—Investment Funds That Live with ERISA, for Better and for Worse
Andrew L. Oringer
- Coverage Requirements and Minimum Participation Standards for Qualified Plans
David M. Glaser
- Vesting
Jed W. Brickner
- Distributions from Qualified Plans: The Basic Rules
Susan E. Bernstein
- 401(k) Plan Fundamentals (PowerPoint Slides)
Leonard S. Hirsh, Serena G. Simons
- Survey of Certain Reported Subprime Cases and Certain Related Litigation
Andrew L. Oringer
- The Evolving World of ERISA 2013: An Introduction (PowerPoint Slides)
Bruce Cadenhead
- Introduction to Fiduciary Responsibilities and Prohibited Transactions
Arthur H. Kohn, Erin K. Cho, Ira G. Bogner, Joel I. Krasnow
- Determination Letters/IRS and DOL Correction Programs
Kenneth A. Raskin
- IRS Determination Letters and IRS and DOL Correction Programs (PowerPoint Slides)
Kenneth A. Raskin
- Selected Reporting and Disclosure Requirements for ERISA Benefit Plans
Jeffrey Ross
- Survey of Certain Recent Cases Involving Allegations of Fiduciary Breaches Regarding the Investment of Employer Stock
Andrew L. Oringer
- ERISA Litigation (May 20, 2013)
Nicholas J. Pappas
- The Evolving World of ERISA 2013: An Introduction
Colleen M. Hart, Max J. Schwartz, Regina Olshan
- Employee Benefits Issues in Mergers & Acquisition Transactions—Qualified Plan Alternatives
Brian D. Robbins, Elizabeth Pagel Serebransky, Michael J. Segal
- Employee Benefits Issues in Mergers & Acquisition Transactions Due Diligence and Identifying Compensation and Employee Benefits Issues
Brian D. Robbins, Elizabeth Pagel Serebransky, Michael J. Segal
- The M&A Transactional Practice (PowerPoint Slides)
Brian D. Robbins, Elizabeth Pagel Serebransky, Michael J. Segal
- Establishing a Health and Welfare Benefit Plan: Issues to Consider
Harvey D. Cotton
- Survey of Certain Reported Items Relating to Voluntary Employees’ Beneficiary Associations for Retiree Health Liabilities
Andrew L. Oringer
- The Effect of a Release on an ERISA Claim on Behalf of a Plan (May 2013)
Andrew L. Oringer
- The Small Firm Perspective
Adam E. Faber
- The Small Firm Perspective (PowerPoint Slides)
Adam E. Faber
Presentation Material
- PLI – Understanding ERISA
Andrew L. Oringer
- Overview of ERISA Fundamentals, and Tax Qualified Plans
Robert C. Fleder
- Overview of ERISA Fundamentals
Susan P. Serota
- Overview of ERISA Fundamentals, and Tax Qualified Plans
Joseph R. Simone
- Distributions from Qualified Plans: The Basic Rules
Susan E. Bernstein
- Eligibility, Coverage, Vesting, Distributions
Jed W. Brickner
- Fiduciary Responsibilities/Prohibited Transaction
Ira G. Bogner, Erin K. Cho, Arthur H. Kohn, Joel I. Krasnow
- 401(k) Plan Fundamentals
Leonard S. Hirsh, Serena G. Simons
- 401(k) Plan Fundamentals, Employer Securities in Qualified Plans, and Fiduciary Responsibility and Prohibited Transactions
- Employer Securities in Qualified Plans
William E. Ryan
- Determination Letters/IRS and DOL Correction Programs
Kenneth A. Raskin
- Title IV Defined Benefit Plans
Bruce Cadenhead
- ERISA Litigation
Nicholas J. Pappas, Wendy Schick Dougall, Denise V. Zamore
- Executive Compensation/Nonqualified Deferred Compensation/SERPs
Regina Olshan,Colleen M. Hart,Jeanie Cogill
- How Recent Regulatory Changes Will Affect the Structure of Deals
Elizabeth Pagel Serebransky, Brian D. Robbins, Michael J. Segal
- A Grab-Bag of Additional Considerations
Harvey D. Cotton
- A Grab-Bag of Additional Considerations - Welfare Plans and Health Care Reform, Bankruptcy, Accounting, Employment and Labor Laws and Ethics
Philip E. Deitch
- Other Perspectives
Adam E. Faber
Co-Chair(s)
Speaker(s)
Leonard S. Hirsh ~ Global Compliance Director, Citi Pension and Retirement Plans, CITIGROUP
PLI makes every effort to accredit its On-Demand Web Programs and Segments. Please check the CLE Calculator above for CLE information specific to your state.
On-Demand Web Programs and Segments are approved in:
Alabama1, Alaska, California, Colorado, Delaware, Florida, Georgia, Hawaii, Idaho*, Illinois , Iowa2*, Kansas, Kentucky*, Louisiana, Maine*, Mississippi, Missouri3, Montana, Nebraska, Nevada, New Hampshire4, New Jersey, New Mexico5, New York6, North Carolina7, North Dakota, Ohio8, Oklahoma9, Oregon*, Pennsylvania10, Rhode Island11, South Carolina, Tennessee12, Texas, Utah, Vermont, Virginia13, Washington, West Virginia, Wisconsin14 and Wyoming*.
Iowa, Mississippi, Oklahoma, and Wisconsin DO NOT approve Audio Only On-Demand Web Programs.
Minnesota approves live webcasts ONLY
Please Note: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. PLI programs may qualify for credit based on the requirements outlined in the MCLE Regulations and Ariz. R. Sup. Ct. Rule 45.
*PLI will apply for credit upon request. Louisiana and New Hampshire: PLI will apply for credit upon request for audio-only on-demand web programs.
1Alabama: Approval of all web based programs is limited to a maximum of 6.0 credits.
2Iowa: The approval is for one year from recorded date. Does not approve of Audio-only On-Demand Webcasts.
3Missouri: On-demand web programs are restricted to six hours of self-study credit per year. Self-study may not be used to satisfy the ethics requirements. Self-study can not be used for carryover credit.
4New Hamphsire: The approval is for three years from recorded date.
5New Mexico: On-Demand web programs are restricted to 4.0 self-study credits per year.
6New York: Newly admitted attorneys may not take non-traditional course formats such as on-demand Web Programs or live Webcasts for CLE credit. Newly admitted attorneys not practicing law in the United States, however, may earn 12 transitional credits in non-traditional formats.
7North Carolina: A maximum of 4 credits per reporting period may be earned by participating in on-demand web programs.
8Ohio: To confirm that the web program has been approved, please refer to the list of Ohio’s Approved Self Study Activities at http://www.sconet.state.oh.us. Online programs are considered self-study. Ohio attorneys have a 6 credit self-study limit per compliance period. The Ohio CLE Board states that attorneys must have a 100% success rate in clicking on timestamps to receive ANY CLE credit for an online program.
9Oklahoma: Up to 6 credits may be earned each year through computer-based or technology-based legal education programs.
10Pennsylvania: PA attorneys may only receive a maximum of four (4) hours of distance learning credit per compliance period. All distance learning programs must be a minimum of 1 full hour.
11Rhode Island: Audio Only On-Demand Web Programs are not approved for credit. On-Demand Web Programs must have an audio and video component.
12Tennessee: The approval is for the calendar year in which the live program was presented.
13Virginia: All distance learning courses are to be done in an educational setting, free from distractions.
14Wisconsin: Ethics credit is not allowed. The ethics portion of the program will be approved for general credit. There is a 10 credit limit for on-demand web programs during every 2-year reporting period. Does not approve of Audio-only On-Demand Webcasts.
Running time and CLE credit hours are not necessarily the same. Please be aware that many states do not permit credit for luncheon and keynote speakers.
If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.
Note that some states limit the number of credit hours attorneys may claim for online CLE activities, and state rules vary with regard to whether online CLE activities qualify for participatory or self-study credits. For more information, call Customer Service (800) 260-4PLI (4754) or e-mail info@pli.edu.