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ERISA Author Paul J. Schneider
ISBN-10 9780735509108
Release 2011
Pages 1012
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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

Law of Employee Pension and Welfare Benefits

Law of Employee Pension and Welfare Benefits Author Lawrence A. Frolik
ISBN-10 9780769852805
Release 2012
Pages 638
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Law of Employee Pension and Welfare Benefits has been writing in one form or another for most of life. You can find so many inspiration from Law of Employee Pension and Welfare Benefits also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Law of Employee Pension and Welfare Benefits book for free.

The Complete Guide to Human Resources and the Law

The Complete Guide to Human Resources and the Law Author Dana Shilling
ISBN-10 9781454856276
Release 2015-10-26
Pages 1550
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The Complete Guide to Human Resources and the Law will help you navigate complex and potentially costly Human Resources issues. You'll know what to do (and what not to do) to avoid costly mistakes or oversights, confront HR problems - legally and effectively - and understand the rules. The Complete Guide to Human Resources and the Law offers fast, dependable, plain English legal guidance for HR-related situations from ADA accommodation, diversity training, and privacy issues to hiring and termination, employee benefit plans, compensation, and recordkeeping. It brings you the most up-to-date information as well as practical tips and checklists in a well-organized, easy-to-use resource. The 2016 Edition includes updated coverage of the following developments: Laws requiring employers to provide paid sick leave have been adopted in Connecticut, California, and Massachusetts, and in a number of cities (New York City, San Francisco, Philadelphia, and Newark) The Consolidated and Further Continuing Appropriations Act of 2014, Pub. L. No. 113-235, nicknamed the and“Cromnibusand” bill, includes the Multi-Employer Pension Relief Act (MPRA) The Supreme Court permitted an employer to reduce retiree health benefits, reversing a Sixth Circuit holding that the benefits had vested for life The Supreme Court ruled that PPACA subsidies can be paid to taxpayers whether they purchase coverage on a state Exchange or the federal Exchange (in states that have not created an Exchange of their own): King v. Burwell, No. 14-114 (U.S. June 25, 2015) Extensive litigation continued on contraceptive mandate, and what religious organizations must do to vindicate their objection to providing contraceptive coverage The Supreme Court ruled that all of the states must recognize same-sex marriage, because the right to marriage equality is of constitutional dimensions: Obergefell v. Hodges, No. 14-556 (U.S. June 26, 2015) And more

Legal Opinion Letters

Legal Opinion Letters Author M. John Sterba
ISBN-10 9780735530812
Release 2002-12-01
Pages 900
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The demand for legal opinions is growing while the ground rules keep changing. Keep abreast of the latest developments with the third edition of Legal Opinion Letters. This unique guide covers all aspects - drafting, requesting, receiving, interpreting and evaluating - of both client and third-party legal opinion letters. Legal Opinion Letters provides comprehensive coverage not only of the standard corporate and securities third-party opinion letters, but also real estate opinions, tax, intellectual property, bankruptcy, letters to auditors, international opinions, and liability just to name a few. Special attention is given to exposure to liability, an area of great concern to the opinion practice attorney. It also examines the current content of actual letters used to address these topics. All of this valuable information is provided in light of current case law, the ABA Legal Opinion Report, The TriBar Report and several excellent state bar reports. It is a contributed work with introductory chapters by M. John Sterba, Jr., and additional chapters by a host of other expert pracitioners. The advice you find in Legal Opinion Letters may very well affect your very next legal opinion.

Employee Benefits Law Qualification and ERISA Requirements

Employee Benefits Law  Qualification and ERISA Requirements Author Kathryn J. Kennedy
ISBN-10 9780327174882
Release 2012-02-13
Pages 774
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This title is part of the LexisNexis Graduate Tax Series. Employee Benefits Law: Qualification Rules and ERISA Requirements, Second Edition, differs from other employee benefits casebooks and practicing legal education materials in the following ways: • The book makes a clear delineation of the qualification requirements of the IRC applicable to employee benefit plans versus ERISA requirements. As such, most of the materials focus on pension and profit sharing plans. However, the tax rules applicable to welfare benefit plans and nonqualified deferred compensation plans are also discussed. • The book places a strong emphasis on planning and policy, focusing on the adoption, maintenance, and correction of such plans. • The substantive qualifications of the IRC are discussed in full. ERISA's fiduciary, enforcement, reporting, and disclosure standards are also set forth. Sophisticated realistic problems are an integral part of the materials, and are included throughout. These problems will require careful analysis and application of code and regulation provisions, administrative pronouncements, case law, and other relevant sources. Perhaps more important for a graduate tax program, the problems not only require careful analysis, but the application requires dealing with situations when the most careful reading of the materials does not supply an answer. An additional, in-depth, take-home problem may be used as the basis for class discussion or a graded written assignment. Employee Benefits Law is divided into two sections. Part 1 addresses the specific qualification requirements of the tax code applicable to all employee retirement plans, from both the employee and employer perspective. Part II addresses tax rules applicable to welfare benefits and nonqualified deferred compensation plans and ERISA rules applicable generally to all employee benefits plans. Thereafter, the ERISA rules applicable to employee retirement plans and welfare plans are covered.

ERISA Litigation

ERISA Litigation Author Jayne E. Zanglein
ISBN-10 1570189684
Release 2011
Pages 1480
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ERISA Litigation has been writing in one form or another for most of life. You can find so many inspiration from ERISA Litigation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full ERISA Litigation book for free.

Handbook on Erisa Litigation

Handbook on Erisa Litigation Author James F. Jorden
ISBN-10 9781454862062
Release 2015-12-15
Pages 1070
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Handbook on ERISA Litigation cuts through complicated statutory provisions and tells you which ERISA claims are recognized by which courts and how to litigate them. Helpful litigation checklists and forms are provided on key aspects of ERISA litigation as well as hundreds of citations to leading federal and state cases. Every major claim area under ERISA is covered: Fiduciary liability Violation of ERISA reporting and notification requirements ERISA discrimination claims and related statutory claims Plan termination claims Overfunded and underfunded plans Tax litigation Claims by the U.S. Department of Labor and the Pension Benefit Guaranty Corporation (PBGC) The Handbook helps you to counsel clients more knowledgeably and to litigate ERISA disputes more effectively by identifying the issues, presenting litigation strategies, and reducing the time needed to prepare pleadings and briefs. In one, easy-to-read volume, you'll find expert analysis of: The structure and scope of ERISA, so you can easily determine whether and in what fashion ERISA is relevant to the resolution of a dispute Exceptions to ERISA and preemption issues, keeping you fully apprised of the extent to which ERISA can be used by or against you, particularly with respect to preemption laws The procedural rules of the road, providing you with practical insights into jurisdictional, venue, standing, discovery, and evidentiary issues, and how these may affect the outcome of your cases Handbook on ERISA Litigation has been updated to include: The impact of the Affordable Care Act upon ERISA practice and procedure Expanded coverage of overlapping federal statutory claims such as the Pregnancy Discrimination Act, federal disability discrimination laws, and other claims of gender and family status discrimination (including same-sex marriage/partnership issues) Expanded discussion of recent U.S. Supreme Court decisions on the continuing fiduciary obligation to monitor plan investments, availability of various forms of relief for ERISA benefits claims and breach of fiduciary duty claims, the enforceability of limitations provisions contained in employee benefit plans, employer stock drop claims, and the supremacy of employee benefit plan terms over equitable or common law principles Continuing developments in ERISA preemption analysis clarifying the scope and reach of federal preemption And more!

Complete Guide to Human Resources and the Law 2017 Edition

Complete Guide to Human Resources and the Law  2017 Edition Author Shilling
ISBN-10 9781454871279
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Complete Guide to Human Resources and the Law 2017 Edition has been writing in one form or another for most of life. You can find so many inspiration from Complete Guide to Human Resources and the Law 2017 Edition also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Complete Guide to Human Resources and the Law 2017 Edition book for free.

IRAs 401 k s Other Retirement Plans

IRAs  401 k s   Other Retirement Plans Author Twila Slesnick
ISBN-10 9781413323948
Release 2017-06-09
Pages 384
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Take cash out of your retirement plan while avoiding taxes and penalties If you have a retirement plan, IRAs, 401(k)s & Other Retirement Plans is your comprehensive guide to taking money out of it. Make sense of the complex tax rules governing when you can — and when you need to — take money out of your plan, and how much you can take out. Most importantly, avoid the penalties that many folks have to pay because they don't take their required minimum distributions. In plain English, this book covers the most common retirement plans, including 401(k)s, IRAs, profit-sharing plans, Keoghs, pensions, and tax-deferred annuities. It helps you answer these questions: When do I need to start taking money out of my plan? How do I calculate my required minimum distributions? Can I take money out of my plan before I retire? Can I borrow money from my 401(k) to buy a house? Can I contribute to a Roth IRA? What should I do with my 401(k) when I switch jobs? What is a Roth 401(k)? What happens to my plan when I die? What are the different rules for taking money of out an inherited plan? Completely updated, IRAs, 401(k)s & Other Retirement Plans provides clear examples to guide you through the decision-making process and making calculations. Samples of tax forms required by the IRS are also included, as well as easy-to-follow instructions on completing them.

Employee Benefits Law

Employee Benefits Law Author Jeffrey D. Mamorsky
ISBN-10 1588520072
Release 2017-10-28
Pages 2282
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Employee Benefits Law: ERISA and Beyond takes you step by step through these and other statutes and regulations to help ensure that your plans are properly structured, qualified and implemented.

Qualified Domestic Relations Order Handbook

Qualified Domestic Relations Order Handbook Author Gary A. Shulman
ISBN-10 9780735559769
Release 2006
Pages 1168
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Widely recognized as the definitive work on the topic, Qualified Domestic Relations Order Handbook, written by Gary A. Shulman, turns the most confusing QDRO issues into clear answers and step-by-step guidelines. Drawing on years of experience, Shulman steers you past the QDRO pitfalls, with expert tips, drafting checklists, and even a special chapter on 29 areas of high liability risk. In this volume you'll find: Comprehensive model separation agreement language that you can incorporate directly into decrees to ensure that all of the QDRO issues are properly addressed Guidance on how to "revoke" a QDRO that has already been approved by the plan administrator Guidance on how to draft and administer child support QDROs Dozens of tips on how to detect potentially hazardous deficiencies in the "company model" QDRO Detailed instructions and models for dividing federal and state government plans Why waste time and risk costly errors by working with scattered resources and partial information? With the Handbook, you'll save time as well as trouble. It provides fast, definitive resolutions to all your QDRO questions. And because it's designed for both attorneys and plan administrators, it helps you anticipate questions throughout the entire drafting and approval process. That means less guesswork, fewer delays and most importantly, less liability exposure. Qualified Domestic Relations Order Handbook provides everything you need to draft or administer QDROs promptly and accurately, with a superb toolkit of resources for attorneys and administrators, including: 21 QDRO models for all types of plans and conditions Step-by-step drafting guidelines Model language for specific circumstances Model discovery letters for requesting retirement plan information Sample correspondence Drafting and compliance checklists Company policies and procedures manual Appendices of related statutory provisions And much more! Qualified Domestic Relations Order Handbook has been updated to include: A new discussion dealing with the impact of same-sex marriage on QDROs, including the recent Supreme Court decision and guidance offered by the IRS and DOL Revised model QDROs for defined contribution plans that clarify their intent and expedite the review process from the plan administrator's perspective, as well as address some substantive issues, such as vesting, plan loans, and continued jurisdiction of the courts A new discussion regarding the effect of the participant's vesting status under a "Defined Contribution" plan An updated model QDRO for dividing Employee Stock Ownership Plans ("ESOPs") A discussion of how plan administrators should treat the vesting status of plan participants in QDROs

Mandated Benefits

Mandated Benefits Author Balser Group
ISBN-10 9781454825623
Release 2013-12-17
Pages 1088
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Mandated Benefits 2014 Compliance Guide is a comprehensive and practical reference manual covering key federal regulatory issues that must be addressed by human resources managers, benefits specialists, and company executives in all industries. Mandated Benefits 2014 Compliance Guide includes in-depth coverage of these and other major federal regulations: Patient Protection and Affordable Care Act (PPACA) Health Information Technology for Economic and Clinical Health (HITECH) Act Mental Health Parity and Addiction Equity Act (MHPAEA) Genetic Information Nondiscrimination Act (GINA) Americans with Disabilities Act (ADA) Employee Retirement Income Security Act (ERISA) Health Insurance Portability and Accountability Act (HIPAA) Heroes Earnings Assistance and Relief Tax Act (HEART Act) Consolidated Omnibus Budget Reconciliation Act (COBRA) Mandated Benefits 2014 Compliance Guide helps take the guesswork out of managing employee benefits and human resources by clearly and concisely describing the essential requirements and administrative processes necessary to comply with each regulation. It offers suggestions for protecting employers against the most common litigation threats and recommendations for handling various types of employee problems. Throughout the Guide are numerous exhibits, useful checklists and forms, and do's and don'ts. A list of HR audit questions at the beginning of each chapter serves as an aid in evaluating your company's level of regulatory compliance. The Mandated Benefits 2014 Compliance Guide has been updated to include: Updated best practices for organizing the human resources department Information on Federal Insurance Contributions Act (FICA) and severance pay New regulations and guidelines for health care reform as mandated by the Patient Protection and Affordable Care Act (PPACA) New information on de-identified protected health information (PHI) and the effect of the omnibus final rules on business associates and notification requirements in case of a breach of PHI Information on the revised model election notice as required under PPACA A completely revised section on the final rules implementing HIPAA's nondiscrimination requirements for wellness programs and updated information on providing employee benefits to legally married same-sex couples based on the Supreme Court's decision in United States v. Windsor A new section on the ADA's direct threat provisions Updated information on caregiver leave under military family leave and survey data regarding the FMLA's impact Updated information on completing the newest Form I-9 and the E-Verify system The OFCCP's final rules for developing and implementing AAPs for veterans and individuals with disabilities and new policy directive for compensation compliance evaluations A new section on bring your own device to work and its impact on employee privacy Information on the final rule revising the hazard communication standard, and the requirements for safety data sheets, which will replace material safety data sheets New information on medical marijuana in the workplace

Employee Benefits Law

Employee Benefits Law Author Jeffrey Lewis
ISBN-10 1570189366
Release 2012
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Employee Benefits Law has been writing in one form or another for most of life. You can find so many inspiration from Employee Benefits Law also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Employee Benefits Law book for free.

Work Law Cases and Materials 2015

Work Law  Cases and Materials  2015 Author Marion G. Crain
ISBN-10 9781632815392
Release 2015-05-27
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The law of work has evolved as a patchwork of legal interventions in the labor market, sometimes by statute, and sometimes through the common law of judicial decisions. Most law school curricula divide the law of work into three topical areas--Labor Law, Employment Law, and Employment Discrimination--and offer separate courses in each area. Labor law in the United States is understood to encompass the study of the National Labor Relations Act, the law governing union organizing and collective bargaining. It is the law of collective rights at work. Employment law refers to the statutes and common law governing individual rights at work. It ranges from minimum standards legislation to judicially created doctrines based in tort and contract law. Employment discrimination law deals with the statutes and interpretative case law advancing the antidiscrimination norm in the workplace. These statutes address the problem of status discrimination at work (e.g., discrimination on the basis of race, sex, national origin, ethnicity, religion, disability, or sexual orientation). A comprehensive study of the law of work also provides an opportunity to assess critically what form enforcement of rights should take. Should conflicts between employers and employees be channeled into private resolution systems such as collective bargaining or contractual arbitration, or is the public interest sufficient to justify committing administrative, judicial and legislative resources to it? What is the significance of casting employee rights as collective--and therefore entrusting their enforcement to an employee representative such as a union--versus conceptualizing them as individual? Must such a collective representative be independent of the employer, or do employer-initiated employee committees further worker voice just as effectively? Doesn't history also warn of the risks of subordinating individual interests to those of the collective, particularly in the context of a diverse workforce with minority groups characterized by race, ethnicity or gender? Accordingly, the casebook is called " Work Law" and it endeavors to present basic materials on each system of labor market regulation. The book identies core themes of conflict and concern in the workplace, canvass the governing law, and offer a vantage point for assessment. Several themes furnish the organizing structure for the book. The book asks how law should mediate the perennial conflict between employer and employee rights; what difference it makes whether employee rights are conceptualized individually or collectively; what significance the increasing racial, ethnic, and gender diversity of the workforce should have for legal policy; whether dispute resolution systems should be privatized (via collective bargaining or individual contract) or remain in the public fora (courts and legislatures); and whether law is the most effective way to address interests of employers and employees (as contrasted, for example, with human resource practices, employer initiatives, or employee self-help measures). The book will be most useful in Employment Law courses that address the significance of conceptualizing rights at work individually as opposed to collectively. Its strength is its refusal to categorize the law of the workplace in doctrinal boxes that may be out-of-date by the time the book reaches maturity. The book adverts to Labor Law principles at a number of points throughout the book, but at a policy level rather than a doctrinal level, as a way of introducing and evaluating an alternative model of employee representation; the book does not assume any knowledge of Labor Law on the part of teacher or student and makes no effort to provide a satisfactory substitute for a Labor Law text. The book offers some detail in the law of Employment Discrimination but does so primarily with an eye toward surveying the field and assessing antidiscrimination regulation as a response to an increasingly diverse workforce, rather than providing an in-depth study of Employment Discrimination principles. The text surveys the existing legal landscape, but it does not stop there. Work Law is an exciting and intellectually stimulating practice area because it is of necessity in a constant state of flux, responding to labor market innovations. Flexibility in thinking is vital to this area of practice. The eBook versions of this title feature links to Lexis Advance for further legal research options.

Collective Trusts and Other Commingled Funds

Collective Trusts and Other Commingled Funds Author Gerald T. Lins
ISBN-10 1588523896
Release 2015
Pages 502
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Collective trusts funds and other commingled funds comprise a major--and rapidly growing--segment of the asset management and pension fields. However, to date, little guidance has been available to practitioners for the day-to-day issues and problems they may confront in dealing with these investment vehicles. Collective Trusts and Other Commingled Funds: Law and Regulation addresses this need by providing a comprehensive explanation of collective and common trust funds, their structure and operations, and the extensive regulatory framework governing them. In addition, the book provides extensive primary source materials as appendices.

401 k Essentials for the HR Professional

401 k  Essentials for the HR Professional Author Barbara Klein
ISBN-10 0996813004
Release 2014-04-30
Pages 166
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401(k) Essentials for HR Professional will educate you and guide you in understanding the administration of your 401(k) plan Thorough, easy to read and provides the details needed to become familiar with terminology, operations, deadlines, processes, forms, and more. It is a resource and reference book.

Private Equity at Work

Private Equity at Work Author Eileen Appelbaum
ISBN-10 9781610448185
Release 2014-03-31
Pages 395
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Private equity firms have long been at the center of public debates on the impact of the financial sector on Main Street companies. Are these firms financial innovators that save failing businesses or financial predators that bankrupt otherwise healthy companies and destroy jobs? The first comprehensive examination of this topic, Private Equity at Work provides a detailed yet accessible guide to this controversial business model. Economist Eileen Appelbaum and Professor Rosemary Batt carefully evaluate the evidence—including original case studies and interviews, legal documents, bankruptcy proceedings, media coverage, and existing academic scholarship—to demonstrate the effects of private equity on American businesses and workers. They document that while private equity firms have had positive effects on the operations and growth of small and mid-sized companies and in turning around failing companies, the interventions of private equity more often than not lead to significant negative consequences for many businesses and workers. Prior research on private equity has focused almost exclusively on the financial performance of private equity funds and the returns to their investors. Private Equity at Work provides a new roadmap to the largely hidden internal operations of these firms, showing how their business strategies disproportionately benefit the partners in private equity firms at the expense of other stakeholders and taxpayers. In the 1980s, leveraged buyouts by private equity firms saw high returns and were widely considered the solution to corporate wastefulness and mismanagement. And since 2000, nearly 11,500 companies—representing almost 8 million employees—have been purchased by private equity firms. As their role in the economy has increased, they have come under fire from labor unions and community advocates who argue that the proliferation of leveraged buyouts destroys jobs, causes wages to stagnate, saddles otherwise healthy companies with debt, and leads to subsidies from taxpayers. Appelbaum and Batt show that private equity firms’ financial strategies are designed to extract maximum value from the companies they buy and sell, often to the detriment of those companies and their employees and suppliers. Their risky decisions include buying companies and extracting dividends by loading them with high levels of debt and selling assets. These actions often lead to financial distress and a disproportionate focus on cost-cutting, outsourcing, and wage and benefit losses for workers, especially if they are unionized. Because the law views private equity firms as investors rather than employers, private equity owners are not held accountable for their actions in ways that public corporations are. And their actions are not transparent because private equity owned companies are not regulated by the Securities and Exchange Commission. Thus, any debts or costs of bankruptcy incurred fall on businesses owned by private equity and their workers, not the private equity firms that govern them. For employees this often means loss of jobs, health and pension benefits, and retirement income. Appelbaum and Batt conclude with a set of policy recommendations intended to curb the negative effects of private equity while preserving its constructive role in the economy. These include policies to improve transparency and accountability, as well as changes that would reduce the excessive use of financial engineering strategies by firms. A groundbreaking analysis of a hotly contested business model, Private Equity at Work provides an unprecedented analysis of the little-understood inner workings of private equity and of the effects of leveraged buyouts on American companies and workers. This important new work will be a valuable resource for scholars, policymakers, and the informed public alike.