TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, March 15, 2012

LexisNexis Publishes Employee Benefits Law

GTS-EmployeeOn behalf of LexisNexis and the Graduate Tax Series Board of Editors (Ellen Aprill (Loyola-L.A.), Elliott Manning (Miami), Philip Postlewaite (Northwestern) & David Richardson (Florida)), I am delighted to announce the publication of Employee Benefits Law: Qualification and ERISA Requirements (2d ed. 2012), by Kathryn Kennedy (John Marshall) & Paul Shultz (Director, IRS Employee Plans Rulings & Agreement).

The Graduate Tax Series is the first and only series of course materials designed for use in tax LL.M. programs. Like all books in the Series, Employee Benefits Law was designed from the ground-up with the needs of graduate tax faculty and students in mind:

  • More focus on Internal Revenue Code and regulations, less on case law
  • Analysis of complex, practice-oriented problems of increasing sophistication
  • Teacher’s manual with solutions to problems and other guidance
  • On-line access to the comprehensive and current Code and regulations, designed to complement the book

Employee Benefits Law differs from other employee benefits casebooks and practicing legal education materials because it teaches the materials using a series of problems that begin with the basic concept and build upon those concepts in order to teach sophisticated legal issues. the material is also discusses in the context of how ERISA and the applicable sections of the Internal Revenue Code have evolved over time in reaction to different public policy considerations and changing employee benefits needs.

Employee Benefits Law is divided into two sections. Part 1 addresses qualification rules generally applicable to employee retirement plans. Part II addresses tax rules applicable to welfare benefits and nonqualified deferred compensation plans and ERISA rules applicable generally to all employee benefits plans. Sophisticated realistic problems are an integral part of the materials, and are included throughout. These problems will require careful analysis and application of code and regulation provisions, administrative pronouncements, case law, and other relevant sources. Perhaps more important for a graduate tax program, the problems not only require careful analysis, but the application requires dealing with situations when the most careful reading of the materials does not supple an answer.

Ten other books in the Series also are available for adoption:

  • Civil Tax Procedure (2d ed. 2007) & 2011 Supp.), by David Richardson (Florida), Jerome Borison (Denver) & Steve Johnson (Florida State)
  • Corporate Taxation, by Charlotte Crane (Northwestern) & Linda Beale  (Wayne State).
  • Estate and Gift Taxation (2011), by Robert Danforth (Washington & Lee) & Brant Hellwig (South Carolina)
  • Federal Tax Accounting, by Michael Lang (Chapman), Elliott Manning (Miami) & Mona Hymel (Arizona)
  • Federal Taxation of Property Transactions (2011), by Elliott Manning (Miami) & David Cameron (Northwestern)
  • Partnership Taxation (2d ed. 2008), by Richard Lipton (Baker & McKenzie, Chicago), Paul Carman (Chapman & Cutler, Chicago), Charles Fassler (Greenebaum, Doll & McDonald, Louisville) & Walter Schwidetzky (Baltimore)
  • Regulation of Tax Practice (2010), by Linda Galler (Hofstra) & Michael Lang (Chapman)
  • Tax Crimes (2008), by Steve Johnson (Florida State), Scott Schumacher (Washington), Larry Campagna (Adjunct Professor, Houston) & John Townsend (Adjunct Professor, Houston)
  • Taxation and Business Planning for Real Estate Transactions (2012), by Bradley Borden (Brooklyn)
  • United States International Taxation (2d ed. 2011), by Allison Christians (Wisconsin), Samuel Donaldson (Washington) &  Philip Postlewaite (Northwestern)

Other information:

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