Employee benefits issues are a part of the everyday practice of law. This course provides a historical background of Employee Benefits Law and the regulation of Employee Benefit Plans, including ERISA, as well as a brief review of Federalism and Preemption of State Law. This survey course will explore current employee benefits law and public policy issues, federal tax policy, and employee benefit plans, as well as the scope and cost of Retirement and Health Care Plan Coverage in the United States.