Employee Benefits (Lichtenstein/Zimmerman)
Meeting Times/Location
R 4:30PM - 6:20PM
Silverman Hall 240A
Category
Upper-Level
Credits
2.0
This course covers the labor-law and tax aspects of laws governing employee benefit plans. The course will focus on an analysis of the Internal Revenue Code ("IRC") and Employee Retirement Income Security Act (ERISA) as they relate to employee benefit plans. We will discuss the IRC requirements relating to retirement plans (i.e., pension, profit sharing and stock bonus plans, including 401(k) plans), as well as tax and other considerations relating to executive compensation programs, equity compensation, and employment agreements. We also will provide a high level overview of health & welfare benefit plans, including Affordable Care Act requirements, and employee benefits considerations that arise in mergers & acquisitions.
Employment Law and Employee Benefits Learning outcomes: Demonstrate a core understanding of employment law and employee benefits; Perform legal analysis in the context of employment law and employee benefits; Communicate effectively on topics related to employment law and employee benefits; Demonstrate an understanding of how employment law and employee benefits affect other areas of law.
Tax Law Learning outcomes: Demonstrate a core understanding of tax law and policy; Perform legal analysis in the context of tax law and policy; Communicate effectively on topics related to tax law and policy; Demonstrate an understanding of how tax law and policy affect other areas of law and business.