BNA Books' NEW 2010 Edition of 'ERISA: The Law and the Code' Details Recent Amendments to ERISA and the Tax Code

ARLINGTON, Va., January, 3, 2011 /PRNewswire-USNewswire/ -- BNA Books, a division of specialized news and information publisher BNA, announced today the publication of the ERISA: The Law and the Code, 2010 Edition. This essential desktop reference for pension and welfare benefits practitioners includes updated text of the Employee Retirement Income Security Act (ERISA) and relevant portions of the Internal Revenue Code (Tax Code) and, for the first time, portions of the Public Health Service Act (PHSA).

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The 2010 Edition includes selected sections of the PHSA in the new Parts 3 and 4 of the book because recent amendments to that Act impact ERISA. The Patient Protection and Affordable Care Act (PPACA), enacted March 23, 2010, provides that group health plans and health insurance issuers providing health coverage to group health plans must comply with certain provisions of the PHSA and that these PHSA provisions will prevail over any conflicting ERISA or Tax Code provisions. While many of the PHSA requirements are not effective until 2014, the 2010 Edition provides -- in advance of many of the PHSA sections' effective dates -- the complete "before" and "after" picture, with Part 3 providing the PHSA sections as amended by the health care reform laws, and Part 4 including the sections of PHSA sections prior to the PPACA and other amendments.  

Also in the 2010 Edition, the ERISA and Tax Code provisions and the Part 3 presentation of the PHSA provisions are provided as amended by the:

• Patient Protection and Affordable Care Act
• Health Care and Education Reconciliation Act of 2010
• Hiring Incentives to Restore Employment Act
• Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010
• Other federal legislation

ERISA: The Law and the Code also features "Recent Amendment" notes that track all of the changes made to the Tax Code sections back to the Economic Growth and Tax Relief Reconciliation Act of 2001, a complete history of every amendment made to each reprinted section of ERISA, and the history of each reprinted section of the PHSA (post-PPACA), all in an easy-to-follow format. Amendment notes also track relevant non-amending legislative material helpful to understanding ERISA and the Tax Code.

ERISA: The Law and the Code, 2010 Edition is a convenient, single-source reference designed to help attorneys and benefits experts who advise clients on the drafting, review, or administration of employee benefit plans. Annual editions keep practitioners current.

The editor of ERISA: The Law and the Code is Sharon F. Fountain, Esq., Managing Editor for Compensation Planning at Tax Management, Inc., a subsidiary of BNA.

BNA is a leading private publisher of news and information products for professionals in law and business. In addition to ERISA: The Law and the Code, 2010 Edition, BNA's Book Division publishes ERISA Litigation; Employee Benefits Law; ERISA Regulations; ERISA Class Exemptions; ERISA Fiduciary Law; Reductions in Force in Employment Law; Section 409A Handbook; and other titles in legal specialties. For a free BNA Books catalog, call 1-800-960-1220 or send an e-mail request to [email protected]. The BNA Books website, including an online catalog, can be found at bnabooks.com.

ERISA: The Law and the Code, 2010 Edition, Annotated (1,233 pp. Softcover/Order #1879-PREL10/$155.00 plus tax, shipping, and handling) may be purchased from BNA Books, PO Box 7814, Edison, NJ 08818-7814. Telephone orders: 1-800-960-1220. Fax orders: 1-732-346-1624. A 10% discount is available on print copies of books when ordering from the website at bnabooks.com. Please note that discounts cannot be combined.

SOURCE BNA Books