Implementing ERISA: Of Policies and “Plans”

Authors

Peter J. Wiedenbeck, Washington University School of Law

Publication Title

Washington University Law Quarterly

Abstract

There have been dramatic changes in the benefits field since the passage of the Employee Retirement Income Security Act of 1974 (ERISA). Most notably, employers' cutbacks in health insurance coverage and cost shifting in response to escalating medical care costs have spawned the current national debate over health care reform.19 Less visible, but similarly consequential, is the proliferation of special statutory exclusions from gross income for a variety of fringe benefits.

Recommended Citation

Peter J. Wiedenbeck, Implementing ERISA: Of Policies and “Plans”, 72 Wash. U. L. Q. 559 (1994).
Available at: https://openscholarship.wustl.edu/law_lawreview/vol72/iss2/2