The Pension and Employee Benefits Code ERISA Regulations as of January 1, 2018 provides the pension/benefits professional with a one-stop resource designed to provide easy access to the law and regulations that govern pension plans, 401(k) plans, group health insurance and other types of employee benefit plans, all current as of January 1, 2017. Regardless of the nature of your pension/benefits question, you'll find easy access to the information you seek.
Do you need to quickly double-check an issue for a client? If you know which law or regulation you need to consult, it's easy to find what you're looking for:
- Use Volume 1 to find the Internal Revenue Code and its final regulations
- For ERISA and its final regulations, consult Volume 2
- For proposed regulations under both the Internal Revenue Code and ERISA, use Volume 2
In both Volumes 1 and 2, law provisions and their associated final regulations are arranged in easy, "flip through" numeric order to guide you to the exact subsection you're looking for. Or, use the detailed Table of Contents offered in each volume as another way to zero in on the pertinent law or regulation section.
Do you need to do in-depth research? If you are exploring an issue in-depth, the Code/ERISA set provides several tools to guide you:
- A detailed Topical Index in Volume 2 provides a topic-based approach to your research
- If you want to understand the impact a recent Act of Congress has had on the pension/benefits area, turn to the "Recent Public Law Code and ERISA Locator Table" in Volume 2. This handy chart provides the location of significant benefits-related amendments to the Internal Revenue Code and ERISA made by key laws enacted after 2000.
- Another useful feature--the U.S. Code-ERISA Locator Table in Volume 2--helps you quickly convert a U.S.C. citation to its corresponding ERISA citation
- If you seek "behind the scenes" insight regarding a specific pension/benefits topic, Volume 3 provides a valuable set of the federal agencies' own explanations (or preambles) issued for most IRS or EBSA/PBGC regulations promulgated since ERISA was enacted in 1974. Each preamble begins with boldfaced text that will guide you to the location in Volumes 1 or 2 of the full text of the final regulation.
Do you need to research the legislative history of a pension/benefits provision? If you need to understand the intent of Congress in enacting a particular change to pension/benefits law, the Committee Reports volume provides a complete set of the Committee Reports written by House and Senate staff members during the original Congressional debates over the legislation, beginning with the enactment of ERISA (P.L. 93-406). Three detailed Tables of Contents and a Topical Index provide easy access to the material, whether you are researching a specific public law, a specific Code or ERISA section, or simply need to understand the legislative history grounding a particular topic.
Are you refining your compliance plans for health reform? The Code/ERISA set is fully updated to include every benefits-related law and regulation change since the enactment of the Affordable Care Act.
Are you researching new retirement plan law developments? The Code/ERISA set is fully updated to include retirement plan law developments. In particular note (new for the 2018 Edition), law or regulations on the following topics:
- Multiemployer plan benefit reductions
- Fiduciary rules
- State IRA payroll deductions
Previous Edition: Pension and Employee Benefits Code ERISA Regulations as of January 1, 2017 (4 Volumes), ISBN 9781454885481