The benefits of and restrictions imposed on qualified pension and profit-sharing plans are discussed in terms of Excess Benefit Plans (EPB), a type of deferred compensation plan. EPBs and unfunded deferred compensation plans offer flexible methods of providing additional benefits for executives and key employees. (LBH)

The legislative history of the fiduciary provisions are reviewed along with types of plans within the scope of ERISA. Basic fiduciary responsibilities are outlined, as are prohibited transactions, civil and co-fiduciary liability, and delegation of investment responsibility. For journal availability see HE 508 741. (LBH)

Consideration of errors and omissions insurance under ERISA demands a brief review of pre-ERISA trustee liability insurance law in this symposium report for historical and practical perspective. Specific problems are discussed, and it is concluded that the purchase of insurance should not lull a fiduciary into a false sense of security.…

The statutory reporting requirements of ERISA and some of the regulations recently promulgated are discussed. All type of employee benefit plans are covered. For journal availability see HE 508 741. (LBH)

This symposium paper suggests that in several major respects ERISA will have a substantial impact on the collective bargaining process. The Act virtually prescribes minimum contract language, requires revisions of employee benefit plans, and differs from the Supreme Court in its definition of a successor employer. (Author/LBH)

In this symposium report it is suggested that arbitration can be used to avoid litigation of ERISA pension and welfare benefit claims if the negotiated plan or related collective bargaining agreement provides for arbitration or benefit disputes. (Author/LBH)

Older women, who comprise two-thirds of the retired U.S. population, share substantially less of the $1.3 trillion worth of over 800,000 private and public pension plans by every way of measurement. Of the one-in-five women receiving pension income, some obtain it from their own paid work history, while others are widows and divorced women who…

Employee ownership through employee stock ownership plans (ESOPs) was first mentioned in federal legislation in the Regional Rail Reorganization Act of 1973. Since then, at least 19 pieces of federal legislation have been enacted that deal with employee ownership in some way, including the Employee Retirement Income Security Act (ERISA) and tax…

Administrators were interviewed at Franklin and Marshall College, a small private liberal arts college in Pennsylvania, to learn the impact of federal regulation on the institution. These issues were discussed: (1) what federal regulations affect the interviewee's responsibilities and which are of greatest concern; (2) how the interviewee assesses…