LAW 294J LAW 294J. An Introduction to Employee Pension and Health Plans. 2 Hours.
Introduction to the Employee Retirement Income Security Act of 1974 (ERISA). Examine pension taxation, antidiscrimination rules, fiduciary duties arising from employee benefit trusts, and the regulatory tension between federal and state governments regarding health benefits. For each semester hour of credit earned, the equivalent of one lecture hour a week for one semester. Law 261M, 361M and Law 294J, 394J may not both be counted.