Understanding Employee Benefits Law is designed to provide readers with a broad overview and understanding of a vast and complex area of the law. Addressing both pension plans and health care plans, the book includes a broad overview of our nation's employment-based health care system, the Affordable Care Act (ACA), and the ACA's effect on employer-provided health care plans. The second edition incorporates the most significant amendments to employee benefits law enacted in the Further Consolidated Appropriations Act, 2020, and includes discussions of the Circuit Court decisions in three cases that were pending before the Supreme Court at the time the book went to press: Retirement Plans of IBM v. Jander, Thole v. U.S. Bank, and Intel Investment Policy Committee v. Sulyma.