Prerequisites: Familiarity with one or more of: trusts & estates, federal income tax, corporations – is recommended but not required.
Exam Type: Please refer to the Spring 2021 Exam Schedule
This two credit course will cover the comprehensive employee benefits regime under the Employee Retirement Income Security Act, otherwise known as “ERISA”. 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 fiduciaries. Our primary context will be retirement plans – including traditional pension plans, 401(k)s and IRAs, and those responsible for funding and stewardship of the trillions of dollars underwriting our private retirement systems.