ERISA REGULATION OF RETIREMENT PLANS

Regulation of pension and profit sharing plans by the Internal Revenue Code and Employee Retirement Income Security Act, with particular attention to rules applicable to tax-qualified pension and profit-sharing plans, including rules governing the structure of benefits and taxation of contributions and distributions. GRADING NOTICE: This class does not offer the CR/NC/H option. NOTE: This course (and any assessment) is administered through the Graduate Tax Program (Room 804). This section is for pre-registration purposes only. Students will be transferred to the Tax section (TX905) of the course during the summer.