EMPLOYEE BENEFITS LAW (LEL180) (2 CREDITS)

Professor Jacob Friedman

Explores the legal milieu and public policy aspects of non-cash compensation arrangements for employees including pension and profit-sharing plans, medical coverages, and executives’ deferred compensation, through statutory analysis in light of rapidly developing case and administrative law. With primary emphasis on ERISA and the federal tax code’s influence on these systems, the course examines the ways in which they are affected by, among others, the law of employment discrimination, bankruptcy, insurance, and securities. Considerable attention is given to the most pressing current policy issues, such as the crises in health care and pension funding and the inhibiting effect of deficit-driven tax law changes.