Since I regularly link to different sections of the Internal Revenue Code and ERISA here at Benefitsblog, I have added a “Pertinent Laws” Section of links over on the right (scroll down) so I won’t have to waste time hunting for them any more. I will be adding to the list from time to time as we go along here. (And, no, my inclusion of these links here is not a tactical ploy to get my website to appear in the Google search engine under every section of the Internal Revenue Code and ERISA.) For more links useful to benefits and ERISA, visit Benefitslink.com and access Dave Baker’s fabulous outline entitled “Using the Web for Employee Benefits Research” which contains links to nearly every resource available.
The links to Pertinent Laws are as follows. Most are via the Legal Information Institute at Cornell Law School. Hope you find them useful as well.
Part I, Reporting and Disclosure
Part II, Participation and Vesting
Part III, Funding
Part IV, Fiduciary Responsibility
Part V, Administration and Enforcement
Part VI, Continuation Coverage and Additional Standards for Group Health Plans
Part VII, Group Health Plan Requirements
Plan Termination Insurance Provisions
PART I – PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
Subpart A – General Rule
Sec 401 -Qualified pension, profit-sharing, and stock bonus plans
Sec. 402. – Taxability of beneficiary of employees’ trust
Sec. 403. – Taxation of employee annuities
Sec. 404. – Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
Sec. 404A. – Deduction for certain foreign deferred compensation plans
Sec. 407. – Certain employees of domestic subsidiaries engaged in business outside the United States
Sec. 408. – Individual retirement accounts
Sec. 408A. – Roth IRAs
Sec. 409. – Qualifications for tax credit employee stock ownership plans
Subpart A – General Rule
Sec. 410. – Minimum participation standards
Sec. 411. – Minimum vesting standards
Sec. 412. – Minimum funding standards
Sec. 413. – Collectively bargained plans, etc.
Sec. 414. – Definitions and special rules
Sec. 415. – Limitations on benefits and contribution under qualified plans
Sec. 416. – Special rules for top-heavy plans
Sec. 417. – Definitions and special rules for purposes of minimum survivor annuity requirements
Subpart C – Special Rules for Multiemployer Plan
Subpart D – Treatment of Welfare Benefit Funds
Sec. 419. – Treatment of funded welfare benefit plans
Sec. 419A. – Qualified asset account; limitation on additions to account
Subpart E – Treatment of Transfers to Retiree Health Accounts
Sec. 420. Transfers of excess pension assets to retiree health accounts
PART II – CERTAIN STOCK OPTIONS
Regulations:
DOL Regulations
PBGC Regulations
Treasury Regulations