This course provides an introduction to the regulation of retirement plans covered under the Employee Retirement Income Security Act of 1974 ("ERISA"), a federal law that transformed the legal landscape of private-sector retirement plans. Specifically, the course will cover public policy implications of offering and regulating retirement plans including tax policy concerning incentives for employers to offer retirement plans and for employees to defer income to these plans, the different types of retirement plans subject to regulation under ERISA with a focus on defined contribution plans such as cash or deferred arrangements (401(k) plans) under the Internal Revenue Code, how plans qualify for preferential tax treatment under the Code, federal preemption of ERISA-governed benefit plans, ERISA's fiduciary duties and prohibited transaction rules, and civil enforcement in the courts as well as by the Internal Revenue Service and the Department of Labor. The course will be relevant for any student interested in employee benefits, tax law, employment law, labor law, business law, or securities law. JD students are not permitted to enroll in the online section of any tax courses without receiving prior approval from the Assistant Dean for Graduate, International, and Online programs.

Note that this information may change at any time. Please visit the MyBU Student Portal for the most up-to-date course information.