This course examines federal tax policy aimed at increasing the adequacy of retirement savings. The course surveys the tax provisions of ERISA and provides an in-depth examination of the fundamental policy considerations which these provisions reflect as they relate to qualified plans. The material covered in this course complements the material covered in ERISA: Pensions (Taxation), but completion of that course is not a requirement. Prerequisite: None (Federal Income Taxation recommended).

Upper-level course for:
XX. Labor and Employment Law
XXIX. Tax Law and Policy
XXXI. Trusts and Estates