Pension and Employee Benefits Code ERISA Regulations as of January 1, 2021 (4 Volumes)
The Pension and Employee Benefits Code ERISA Regulations as of January 1, 2021 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, 2021. 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 researching new retirement plan law developments? The Code/ERISA set is fully updated to include retirement plan law developments. Volumes 1 and 2 contain all the pension/benefit-related changes contained in the Consolidated Appropriations Act, 2021, enacted December 27, 2020 and the Coronavirus Aid, Relief and Economic Security Act, enacted March 27, 2020.
- Volume 1 contains all SECURE Act amendments to the Internal Revenue Code relating to pension/benefits.
- Volume 2 contains all SECURE Act amendments to ERISA, as well as selected other provisions of the SECURE Act that relate to pension/benefits.
Previous Edition: Pension and Employee Benefits Code ERISA Regulations as of January 1, 2020 (4 Volumes), ISBN : 9781543819571
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- Internal Revenue Code
- Regulations Under Internal Revenue Code
- Procedure and Administration
- Internal Revenue Service - Statement of Procedural Rules
- Employee Retirement Income Security Act of 1974
- Veterans’ Employment and Training Service Regulations
- Employee Benefits Security Administration (formerly Pension and Welfare Benefits Administration) Regulations
- Joint Board for the Enrollment of Actuaries Regulations
- Pension Benefit Guaranty Corporation Regulations
- ERISA-related Department of Justice Regulations
- Benefits-related Provisions of Select Public Laws:
- Age Discrimination in Employment Act of 1967
- Age Discrimination in Employment Regulations
- Criminal Code Secs. 664, 1027, 1954
- Fair Labor Standards Act
- National Credit Union Administration Regulations
- Public Health Service Act
- Uniformed Services Employment and Reemployment Rights Act of 1994
- Economic Growth and Tax Relief Reconciliation Act of 2001
- Bankruptcy Abuse Prevention and Consumer Protection Act of 2005
- Katrina Emergency Tax Relief Act
- Pension Protection Act of 2006
- Genetic Information Nondiscrimination Act of 2008
- Heartland, Habitat, Harvest, and Horticulture Act of 2008
- Emergency Economic Stabilization Act of 2008
- Worker, Retiree, and Employer Recovery Act of 2008
- American Recovery and Reinvestment Act of 2009
- FAA Modernization and Reform Act of 2012
- Moving Ahead For Progress in the 21st Century
- Consolidated and Further Continuing Appropriations Act, 2015
- Further Consolidated Appropriations Act, 2020
- Internal Revenue Service Preambles
- Department of Labor/Employee Benefits Security Administration (Formerly Pension and Welfare Benefits Administration) Preambles
- Department of Labor/Veterans' Employment and Training Service Preambles
- Department of Labor/Wage and Hour Division Preambles
- Pension Benefit Guaranty Corporation Preambles
- Federal Deposit Insurance Corporation Preambles
- Federal Home Loan Bank Board Preambles
- Equal Employment Opportunity Commission Preambles
- Joint Board for the Enrollment of Actuaries
- National Credit Union Administration Preambles
- Committee Reports by Internal Revenue Code Section
- Committee Reports by ERISA Section
- Public Law - Committee Report Locator Table