The Fourth Edition of ERISA: A Comprehensive Guide provides a thorough and authoritative analysis of the principal statutory provisions of the Employee Retirement Income Security Act of 1974 (ERISA) and the corresponding provisions of the Internal Revenue Code (Code) dealing with employee benefits. It also discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA; the Code provisions relating to the requirements for tax-qualified retirement plans; and the subsequent legislation amending or supplementing ERISA and such Code provisions. Cited by the Supreme Court, ERISA: A Comprehensive Guide discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA and the subsequent legislation amending or supplementing ERISA. ERISA: A Comprehensive Guide has been updated to include: A new chapter that focuses on the key federal employment laws, such as the antidiscrimination, wage and hour, and leave laws, which often must be considered by benefits professionals when providing benefits advice to their clients A revised chapter on ERISA preemption, which includes a new discussion of what constitutes a "plan" for purposes of applying ERISA preemption and an updated discussion of the impact of the Supreme Court's decision in Cigna Corp. v. Amara on ERISA preemption A summary of the requirement of providing health plan participants with a Summary of Benefits and Coverage has been added to the discussion of benefit plan notice requirements An update on recent court decisions involving 401(k) fee litigation and the extent to which excessive or undisclosed fees can constitute a breach of ERISA fiduciary duty. The Department of Labor's final regulations issued under ERISA Section 408(b)(2), regarding the disclosure that must be made by service providers to plan fiduciaries concerning the direct and indirect compensation that the service providers receive in connection with providing services to a covered plan A discussion regarding the income tax consequences of employer-paid COBRA premiums A discussion regarding successor liability in asset sale transactions has been added to the chapter on mergers and acquisitions A discussion regarding the extent to which an employer's interference with the benefits of union supporters may constitute an unfair labor practice under the National Labor Relations Act
You are making history today," the University of Virginia Extension Division agent Samuel Crockett observed to a gathering of students and faculty on September 15, 1954, in Wise, Virginia. The occasion was the opening convocation of what would become Clinch Valley College of the University of Virginia, and the 109 students assembled, many of whom were Korean War veterans or women, were indeed part of something quite special. People in Southwest Virginia and friends in Charlottesville--not the least being University of Virginia President Colgate W. Darden Jr.--had worked tirelessly to make this day possible. A snowbound discussion at the Colonial Inn in Wise had resulted in the conversion of the local County Poor Farm into the only branch of the University of Virginia. Since those humble beginnings, the College at Wise has flourished, growing from a two-year certificate-granting institution into a four-year baccalaureate-degree-granting college in the late 1960s. In 1999 the college completed a transition from Clinch Valley College to the University of Virginia's College at Wise. Having journeyed over uncertain ground with respect to its student population and its relationship with the University of Virginia, the College at Wise has in recent years boasted its highest historical student enrollments, garnered a national reputation as a public liberal arts college, and still operates as the university's only branch. Published for Wise's fiftieth anniversary in September 2004, Brian Steel Wills's history is essential reading for the college's alumni, faculty and administrators, and for anyone interested in a heroic chapter in the history of public higher education in Virginia.
In 1914 the Boston Braves experienced the greatest come-from-behind season in baseball history. A perennially woeful team, the Braves rose from the ashes of last place—fifteen games behind on July 4th—to battle in the World Series against the Philadelphia Athletics, one of the most dominant teams of all time.Baseball fans witnessed one of sport’s most spectacular comebacks, and Boston’s National League team earned a new designation: “The Miracle Braves.” Baseball’s Greatest Comeback: The Miracle Braves of 1914 follows the Boston Braves through this rollercoaster year, from their miserable start to their inspiring finish. A collection of likeable, determined, and highly unconventional ballplayers, the Braves endeared themselves to fans who rooted enthusiastically for the team. Sitting in last place midway through the season, the youthful group of castoffs and misfits, many of whom had been rejected by other major league teams, followed the lead of Walter “Rabbit” Maranville, Johnny “The Crab” Evers, and George “Big Daddy” Stallingsto turn things around. The Braves battled their way up the standings, finishing the second half of the season with a miraculous 52 and 14 record. They went on to defeat John McGraw’s powerful New York Giants for the pennant and found themselves face-to-face with the talented Philadelphia Athletics in the World Series. On the 100th anniversary of this memorable season, the 1914 Boston Braves are still remembered as one of the greatest comeback teams in baseball history. Full of timeless images and memorable characters—including a fanatically superstitious manager, a cheerfully madcap star, and an obsessively driven, yet highly sensitive captain—this book will inform and entertain baseball fans and sports historians alike.
Updated and revised with many new detailed maps and photographs, this sixth edition enables geographers to explore the changes and major issues facing this dynamic region today. The historical material has been streamlined in order to focus on contemporary issues. Key environmental issues are highlighted in new boxes throughout the chapters. The Systematic surveys have been restructured. New profiles of Latin American countries and major issues are also covered. This approach will help geographers visit the dynamic people and places of Latin America.
The mission of the Gauteng City-Region Observatory (GCRO) is to help illuminate trends and dynamics shaping the region of towns and cities in and around Gauteng, and also enhance understanding of the idea of the Gauteng City-Region (GCR) as a project – a different way of thinking about and governing this space. While much of the data collection and analysis work of the GCRO is focused on the present, we also consider the city-region’s past and its possible futures. A 2030 National Development Plan, crafted by the National Planning Commission, has recently been adopted. In addition the Gauteng Provincial Government, working with municipal partners and business, civil society and labour stakeholders, is drafting a G2055 long-term development plan. As our society looks forward to what sort of country and region we need to become, it is also important to look backward. Understanding the past gives us insights into how we have come to be where we are now, and so in turn what paths we should tread into the future. This Occasional Paper is one of two that GCRO has commissioned specifically to deepen our understanding of the past of the GCR. Both focus on aspects of the region’s spatial past, and ought to be read together. This paper by Brian Mubiwa and Harold Annegarn explores the historical spatial evolution of the GCR. It examines key spatial changes that have shaped the region over a century and provides a remarkable picture, based on satellite imagery, of regional spatial growth in the last two decades. The companion paper by Alan Mabin asks the different but related question of how the idea of a city-region found expression in various statutory planning frameworks over the course of the last century, and how embryonic cityregion concepts influenced spatial decisions and developments.
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