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- Title
Employee Benefits: A Summer of Legislative Changes.
- Authors
Beam Jr., Burton T.; McFadden, John J.
- Abstract
The design of employee benefit plans is greatly influenced by federal legislation, particularly the Internal Revenue Code With the exception of 1974 when ERISA was enacted, no year has seen the passage of legislation with more wide-reaching effects on employee benefit plans than 1984. The Deficit Reduction Act and the Pension Equity Act were both passed in a period of less than two months. This article highlights the major changes in employee benefits created by these acts. Some of these changes are aimed at increasing revenue and have an adverse impact on employees, particularly highly paid or key employees. Other changes provide more substantive reform in the area of employee benefits and have varied impacts on employees and employers.
- Subjects
UNITED States; EMPLOYEE benefit laws; EMPLOYEE benefits; COMPENSATION management; INCOME; LABOR costs; SOCIAL security; ECONOMIC security
- Publication
Benefits Quarterly, 1985, Vol 1, Issue 1, p26
- ISSN
8756-1263
- Publication type
Article