LAWS C603 - Employee Benefits

Institution:

Duquesne University

Subject:

LAWS - Law School

Description:

This course analyzes the tax and labor laws governing employee benefits plans. Students will examine (a) the principal types of retirement plans (including defined benefit pension plans, profit-sharing plans, 401(k)/401(m) plans and employee stock ownership plans) and the requirements that these plans must meet in order to obtain favorable tax treatment; (b) issues related to stock-based compensation arrangements such as grants of restricted stock, stock appreciation rights and stock options; and c) issues arising in connection with the maintenance of employee welfare benefit plans, with a particular emphasis on health plans and severance plans. Significant attention will be paid to the fiduciary requirements and enforcement provisions of the Employee Retirement Income Security Act of 1974 ("ERISA"). Successful completion of Tax I is strongly recommended. Exam practice varies.

Credits:

2.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.duq.edu

Phone Number:

(412) 396-6000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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