Pension Claims: Rights and Obligations Book

	Preface
	Acknowledgments
	Introduction: The Complexity of Pension Plans and Law
1	ERISA and Internal Revenue Code Basics	1
2	Coverage	26
3	Benefit or Contribution Formulas	43
4	Benefit Accruals	99
5	Vesting	187
6	Benefit Payments	249
7	Federal Common Law Review of Benefit Claims	301
8	Estoppel, Separate Contracts, Misrepresentation, Unjust Enrichment, and Reform in Equity	397
9	Plan Amendments Under the Fiduciary Standard, Federal Common Law, and Special Rules	449
10	Protection Against Interference With Benefit Rights and Discrimination	518
11	Work Force Reductions and Partial Terminations	561
12	Single-Employer Plan Terminations	587
13	Multiemployer Plan Reorganization, Insolvency, and Termination Rules	675
14	Claims Procedures, Causes of Action, and Disclosure to Participants	697
	Appendix	777
	Table of Cases	785
	Index	829