Hidden Bibliographic Details
| Other authors / contributors: | Hennessy, Ellen A., author.
Rosemergy, Benjamin, author.
Dickstein, Beth J., author.
Tax Management Inc., issuing body.
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| Frequency: | Updated irregularly
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| Notes: | Authors: Edward B. Horahan III and Ellen A. Hennessy, .
Published: Washington, D.C., 2001-2007.
Description based on contents viewed on June 10, 2019; title from description page.
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| Summary: | "Tax Management Portfolio No. 365-3rd, ERISA--Fiduciary Responsibility and Prohibited Transactions, reviews the principal issues arising under Part 4 of Subtitle B of Title I of the Employee Retirement Income Security Act of 1974. The Portfolio examines the issue of which activities related to a plan generate the status of "fiduciary" under ERISA. It discusses fiduciary responsibility under ERISA--the duties to act prudently, with loyalty, consistently with governing plan documents and with a view to minimizing the risk of large losses by diversifying plan assets. The Portfolio analyzes the prohibited transaction rules, discussing statutory, class, and administrative exemptions from ERISA's ban against dealings between plans and "parties in interest." It also describes the remedies available under ERISA and considers procedural issues arising in litigation under ERISA."
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| Other form: | Print version: Horahan, Edward B., 1951- ERISA. Arlington, VA : Tax Management Inc., [2019]- 9781633592858
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