The Fifth Edition of Introduction to Employee Benefits Law: Policy and Practice has been updated to reflect the state of federal law as of August 1, 2018. The Fifth Edition features: Revised and updated public policy trends and statistics; New developments concerning governmental plans and church plans; Revised and updated discussion of reporting and disclosure requirements and estoppel claims; Expanded discussion of nonqualified plans under Code Section 409A; The most recent statutory, regulatory, and litigation developments concerning the Affordable Care Act; A revised and updated discussion of retiree health care plans; The most recent Supreme Court decisions regarding retiree health care plans, ERISA fiduciary duties, the remedies available to private litigants, and ERISA preemption of state laws; and Revised and updated Appendix material concerning the Internal Revenue Service forms used in a typical ERISA compliance practice.