This course will examine benefits issues that pervade the employment relationship and, as a result, cause significant concern in employment and labor law. Coverage will extend from profit sharing and retirement plans to health and medical plans to executive compensation arrangements. The goal will be to study the legal incentives, requirements, and restrictions on employer sponsorship of benefit plans and determinations of benefit entitlement. The course also will address the effect of these decisions on individual employees and their dependents as well as on employee groups. As such, the course will explore policy issues associated with the federal regulation of employee benefit plans. At the same time, the course will provide a strong foundation in the relevant labor and tax code provisions.