Levin College of Law
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Employee Pension And Benefit Law

Course Number: LAW 6541 Credits: 2-3

Introduces students to the basics of federal pension law, including employee benefit provisions of Internal Revenue Code and labor law portions of ERISA (federal statute governing employer-provided plans). Provides a basic overview of tax principles of deferred compensation and introduction to the tax requirements for qualified pension plans. Also covers the large body of federal case law addressing such issues as ERISA preemption of state law and its impact on employer-provided health benefits, age and sex discrimination in pension benefits, and other issues.