Federal Tax

Age, Sex and Disability Discrimination in Employee Benefit Plans (Portfolio 363)

  • Bloomberg Tax Portfolio, Age, Sex and Disability Discrimination in Employee Benefit Plans, No. 363, analyzes the effect of age, sex and disability discrimination statutes on various types of employee benefit plans including pension plans, profit-sharing plans, health plans, and disability benefit plans.

Description

Bloomberg Tax Portfolio, Age, Sex and Disability Discrimination in Employee Benefit Plans, No. 363, analyzes the effect of age, sex and disability discrimination statutes on various types of employee benefit plans including pension plans, profit-sharing plans, health plans, and disability benefit plans. The Portfolio covers the Age Discrimination in Employment Act, various civil rights and labor statutes, as well as the Rehabilitation Act of 1973 and the Americans with Disabilities Act, and regulations and case law thereunder. It discusses the substantive requirements of these statutes, their relationship with ERISA and the tax laws that affect employee benefit plans, and the consequences of failure to abide by these rules.
The Worksheets include copies of guidelines and final rules issued by the EEOC, and sample notice and release forms as required by the Older Workers Benefit Protection Act.

Table of Contents

I. General Overview
II. Age Discrimination in Employee Benefit Plans
III. Sex Discrimination in Employee Benefit Plans
IV. Disability-Based Discrimination in Employee Benefit Plans

William Flanagan
Crowell & Moring LLP