Curriculum Guide · Courses
Health & Welfare Benefit Plans: Tax & ERISA Aspects
Professor Anne Moran
LL.M Course 732 | 2 credit hours
This course focuses on the tax and ERISA aspects of employer-sponsored health and welfare benefit plans, with an emphasis on practical application. The tax discussion will concentrate on the conditions for favorable tax treatment of health and welfare benefits (and other statutory fringe benefits), the cafeteria plan rules, the applicable nondiscrimination requirements, and the special rules applicable to funded welfare benefits. The ERISA discussion will concentrate on the reporting, disclosure, fiduciary, group health plan and penalty requirements that apply to health and welfare benefits, with special emphasis on applicable case law, ERISA preemption, claim procedures, and the compliance requirements imposed by COBRA and HIPAA. One class will be dedicated to other laws that impact health and welfare benefit plans, such as ADEA, FMLA, USERRA and ADA. The instructors will use both lecture and real-life problem-solving approaches to teach this course.
Prerequisite: Taxation I.