Courses

    Covers the termination of defined benefit and defined contribution pension plans and the withdrawal of employers from multi-employer (Taft-Hartley) plans. The course will focus on the provisions of Title IV of the Employee Retirement Income Security Act of 1974 (ERISA), including recent and/or pending legislation. Issues covered will include the transfer or termination of plans in a corporate merger or acquisition; liability of the employer on termination or withdrawal; the effect of termination or withdrawal on plan participants; fiduciary considerations in plan terminations; and the interplay of bankruptcy and plan termination rules, plus other aspects of ERISA.