Prerequisites: Familiarity with one or more of: trusts & estates, federal income tax, corporations – is recommended but not required.

Exam Type: Any Day Take-home

This two credit course will cover the Employee Retirement Income Security Act, otherwise known as “ERISA”, largely in the context of those responsible for the funding and stewardship of the trillions of dollars underwriting our private retirement systems. Our goal will be to provide students with a working understanding of the history and policies driving the legislative and regulatory efforts, the range and types of benefit plans affected, and the issues and challenges facing employers, employees, and asset managers/fiduciaries. We will use an evolving “case study” advising our client asset manager in the context of sponsoring and administering its own plans, investing its client plan assets, and expanding its service offerings through an acquisition.