Part I Pension Benefits in the New Century
Chapter 1 The Shift from Defined Benefit Plans to Defined Contribution Plans Samuel Estreicher & Laurence Gold
Chapter 2 Is It Time to Admit the Failure of an Employer-Based Pension System? Susan J. Stabile
Chapter 3 How FASB Hijacked U.S. Pension Policy Joel A. Willcher
Chapter 4 Much Ado about the Meaning of "Benefit Accrual": The Issue of Age Discrimination in Hybrid Cash Balance Plan Qualification Is Dying but Not Yet Dead Barry Kozak and Joshua Waldbeser
Chapter 5 The Defined Contribution Paradigm: Why It Happened and Why Social Security Accounts Didn’t (at Least Not Yet) Edward A. Zelinsky
Chapter 6 The Perfect Storm of Retirement Insecurity: Fixing the Three-Legged Stool of Social Security, Pensions, and Personal Savings Stephen F. Befort
Part II Benefits and Compensation Issues for Multinational Employees
Chapter 7"The Longest Journey, with a First Step": Bringing Coherence to Sovereignty and Jurisdictional Issues in Global Employee Benefits Law Paul M. Secunda
Chapter 8 Global Stock Option Plans: Registration, Disclosure, and Tax Issues Susan P. Serota
Part III Managing Health Care Costs at the Bargaining Table and Beyond
Chapter 9 Recent Agreements between Business and Unions Renews Interest in VEBAs but the Benefit Is Limited Michael Peterson
Chapter 10 Retiree Medical Litigation’s Dirty Little Secret: "Location, Location, Location!" James Baker, Andy Kramer, Evan Miller and Steve Sacher
Chapter 11 The Past, Present, and Future of Health Care Reform: Can It Happen? David Pratt
Chapter 12 Federalism, Federal Regulation, or Free Market? An Examination of Mandated Health Benefit Reform Amy B. Monahan
Part IV ERISA Preemption Issues
Chapter 13Employer Mandates and ERISA Preemption: A Critique of Golden Gate Restaurant Association v. San Francisco Edward A. Zelinsky
Chapter 14 Threading the Eye of the ERISA Needle: ERISA Preemption and Alternative Legal Schemes to Fill the Regulatory Vacuum Bernard D. Reams, Jr. and Michael P. Forrest
Part V Section 409A Regulations and Executive Contracts
Chapter 15 Has Congress Stopped Executives from Raiding the Bank? A Critical Analysis of I.R.C. §409A Michael J. Hussey
Part VI Impact of New Pension Legislation
Chapter 16 The Pension Protection Act of 2006: An Overview of Sweeping Changes in the Law Governing Retirement Plans Craig C. Martin and Joshua Rafsky
Part VII Issues in Welfare Plan Administration
Chapter 17 Inherent Attorney Conflicts of Interest under ERISA: Using the Model Rules of Professional Conduct to Discourage Joint Representation of Dual Role Fiduciaries Paul M. Secunda
Chapter 18 What Process Is Due in the Adjudication of ERISA Claims Mark D. DeBofsky
