Using the Web for Employee Benefits Research: Principal Resources

United States Code

1. Office of Law Revision Counsel, U.S. House of Representatives http://uscode.house.gov/

   The site includes "classification tables" showing which U.S. Code sections have been affected by recent legislation. http://uscode.house.gov/classification/tables.shtml

2. Government Printing Office https://www.govinfo.gov/app/collection/uscode/

3. Cornell Legal Information Institute http://www.law.cornell.edu/uscode/text

   • ERISA (Title 29)
     http://www.law.cornell.edu/uscode/text/29/chapter-18
     
     See also this cross-reference between ERISA's section numbers and Title 29's section numbers :
     https://benefitslink.com/erisa/crossreference.html

   • Internal Revenue Code (Title 26) http://www.law.cornell.edu/uscode/text/26

Internal Revenue Service

1. Tax Information for the Benefits Practitioner (a section of the IRS web site)
   http://www.irs.gov/Retirement-Plans/Benefits-Practitioner

2. IRS Regulations

   • Final and Temporary IRS Regulations https://www.irs.gov/privacy-disclosure/tax-code-regulations-and-official-guidance

   • Proposed IRS Regulations still open for comment are published in the Federal Register (see "Federal Register," later in this document). Proposed regs that are still open for public comment are listed at https://www.regulations.gov/

3. Revenue Rulings, Revenue Procedures, and Announcements

   • Revenue rulings that concern retirement plans, as gathered by the IRS Employee Plans office. http://www.irs.gov/Retirement-Plans/Revenue-Rulings-3

   • Revenue procedures that concern retirement plans, as gathered by the IRS Employee Plans office. http://www.irs.gov/Retirement-Plans/Revenue-Procedures-3

   • Announcements that concern retirement plans, as gathered by the IRS Employee Plans office. https://www.irs.gov/Retirement-Plans/Announcements-2

   See also: Internal Revenue Bulletins , where all revenue rulings, revenue procedures and announcements are published: http://www.irs.gov/irb/

   See also: Advance copies of IRS revenue rulings, revenue procedures, announcements and other administrative documents are published for the press and tax professionals by the IRS: http://www.irs.gov/pub/irs-drop/

4. IRS Forms and Publications https://www.irs.gov/forms-instructions

5. Private Letter Rulings, Technical Advice Memoranda, Chief Counsel Advice http://apps.irs.gov/app/picklist/list/writtenDeterminations.html

   Note: these can be sorted by "Uniform Issue List number" (e.g., UIL 423.00-00 is "Employee Stock Purchase Plans").

6. Federal Interest Rates

   Applicable Federal Rates
   http://www.timevalue.com/products/applicable-federal-rates.aspx (TimeValue Software)

   Weighted Average Interest Rate Table http://www.irs.gov/Retirement-Plans/Weighted-Average-Interest-Rate-Table

   Funding Yield Curve Segment Rates http://www.irs.gov/Retirement-Plans/Funding-Yield-Curve-Segment-Rates

   Composite Corporate Bond Rate Table http://www.irs.gov/Retirement-Plans/Composite-Corporate-Bond-Rate-Table

7. Examination (Audit) Guidelines from the IRS Manual
   http://www.irs.gov/Retirement-Plans/EP-Examination-Guidelines -- see also: EP Examination Process Guide - Section 5 - Audit Guidelines , which includes links to relevant IRS publications and various guidance applicable to EP examinations.

8. Employee Plans News (newsletter published by IRS)
   http://www.irs.gov/Retirement-Plans/Employee-Plans-News

9. IRS "Published Guidance" Resource Page http://www.irs.gov/Retirement-Plans/Published-Guidance

   Hypertext list in chronological order (back to October 2000) of IRS Notices, Revenue Rulings, regulations, Announcements and more, all pertaining to retirement plans. Also has links to interest rate tables (monthly weighted-average interest rates), actuarial tables (section 7520 tables for valuing annuities, life estates, remainders and reversions), the IRS Priority Guidance Plan, and key legislative history affecting retirement plans.

10. Tax Information for the Benefits Practitioner http://www.irs.gov/Retirement-Plans/Benefits-Practitioner

    Hypertext links to information on retirement plan forms and publications; plan language resources (LRMs, alert guidelines, cumulative lists, etc.); overview of rules governing 401(k), SEP, SIMPLE IRA, and 403(b), etc.; list of IRS phone forums, benefits conferences, and educational services; the Employee Plans Compliance Resolution System; determination, opinion and advisory letters; examinations; retirement tax shelters requiring special disclosure ("abusive tax transactions"); and more.

11. Listing of Required Modifications (LRM) Language http://www.irs.gov/Retirement-Plans/Listing-of-Required-Modifications-LRMs

12. Alert Guidelines, Explanations & Plan Deficiency Paragraphs https://www.irs.gov/retirement-plans/irs-checklists-for-retirement-plan-documents

13. Cumulative List of Changes in Retirement Plan Qualification Requirements https://www.irs.gov/Retirement-Plans/Cumulative-List-of-Changes-in-Retirement-Plan-Qualification-Requirements

14. Employee Plans CPE Texts http://web.archive.org/web/20170212203854/https://www.irs.gov/retirement-plans/ep-cpe-texts (Internet Archive)

    Published by the IRS as the Employee Plans Continuing Professional Education Technical Instruction Program for fiscal years 1998, 1999, 2001, 2002, 2003, 2004, 2013 and 2014. (Not online: 2000, 2005-2012, and all fiscal years subsequent to 2014.)

Employee Benefits Security Administration (U.S. Department of Labor)

1. DOL Regulations https://www.dol.gov/general/cfr

   Regulations also are published in the Federal Register (see "Federal Register," later in this document). See also the items listed under "Rulemaking and Regulations" at https://www.dol.gov/asp/regs/rulemaking.htm

2. Advisory Opinions https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions

3. Information Letters https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/information-letters

4. Field Assistance Bulletins https://www.dol.gov/agencies/ebsa/employers-and-advisers/guidance/field-assistance-bulletins

5. Technical Releases https://www.dol.gov/agencies/ebsa/employers-and-advisers/guidance/technical-releases

6. Class Prohibited Transaction Exemptions, Individual PTEs, and EXPRO Exemptions
   https://www.dol.gov/agencies/ebsa/employers-and-advisers/guidance/exemptions (some are not yet online, though)

7. Publications https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/publications

8. ERISA Advisory Council reports
   https://www.dol.gov/agencies/ebsa/about-ebsa/about-us/erisa-advisory-council/reports

   See also: https://www.dol.gov/agencies/ebsa/about-ebsa/about-us/erisa-advisory-council (includes links to recent written witness statements submitted to the Council)

9. Search of Form 5500/5500-SF Filings
   https://www.efast.dol.gov/welcome.html (for 2009 and later plan years; see the link entitled "To search for Form 5500/5500-SF filings submitted via the EFAST2 system, use the Form 5500/Form 5500-SF Search.")

Pension Benefit Guaranty Corporation

1. PBGC Regulations https://www.pbgc.gov/prac/laws-and-regulations

   Regulations also are published in the Federal Register (see "Federal Register," later in this document).

2. Technical Updates https://www.pbgc.gov/prac/other-guidance/tu

3. Current interest rates for use in termination of single-employer defined benefit plans
   https://www.pbgc.gov/prac/interest

4. Forms for employers and plan administrators https://www.pbgc.gov/prac/forms

5. Pension Search Directory (Unclaimed Pensions)
   https://www.pbgc.gov/search/unclaimed-pensions

   This online database enables individuals to determine whether PBGC holds benefits for them, under defined benefit plans taken over by PBGC.

Federal Register

1. Today's Federal Register http://www.gpo.gov/fdsys/search/getfrtoc.action

2. Earlier Issues

   View each issue's table of contents, with clickable links to items http://www.gpo.gov/fdsys/browse/collection.action?collectionCode=FR

   View particular page by specified number http://www.gpo.gov/fdsys/search/submitcitation.action?publication=FR

3. Search the Federal Register
   http://www.gpo.gov/fdsys/search/advanced/advsearchpage.action

Court Opinions

1. U.S. Supreme Court http://www.supremecourt.gov

2. Cornell Law School's Legal Information Institute provides links to U.S. Court of Appeal, U.S. Tax Court, and U.S. Supreme Court cases
   http://www.law.cornell.edu/federal/opinions

3. Law Library of Congress provides alternate links to U.S. Court of Appeal and U.S. Supreme Court cases
   http://www.loc.gov/law/help/guide/federal/usjudic.php

4. District Court Opinions from many of the U.S. district courts
   http://www.uscourts.gov/court_locator.aspx

5. State Court Web Sites http://www.ncsc.org/Information-and-Resources/Browse-by-State/State-Court-Websites.aspx

6. U.S. Tax Court Opinions http://www.ustaxcourt.gov/

7. Leagle.com http://www.leagle.com/

U.S. Government Accountability Office

• Browse by Topic http://www.gao.gov/docsearch/topic.php

  Tip: Specifying "Income Security" as the "topic" will retrieve retirement income-related articles. Another useful topic is "Health."

U.S. Congress

1. Congressional Record

   Searchable database (select "Congressional Record" in the list in the left-hand column) http://www.gpo.gov/fdsys/search/advanced/advsearchpage.action

   View a particular issue http://www.gpo.gov/fdsys/browse/collection.action?collectionCode=CREC

2. Thomas Web server provides full text of bills, committee reports and some committee hearings transcripts, at
   http://thomas.loc.gov/

3. House Committee on Ways and Means http://waysandmeans.house.gov

4. House Committee on Education & the Workforce http://edworkforce.house.gov/

5. Senate Committee on Finance http://www.finance.senate.gov/

6. Senate Committee on Health, Education, Labor & Pensions http://www.help.senate.gov/

7. Senate Special Committee on Aging http://www.aging.senate.gov/

8. The Joint Committee on Taxation "Blue Books" are excellent descriptions of recently enacted legislation.
   https://www.jct.gov/publications.html?func=select&id=9

   Other Joint Committee publications describe recently introduced bills. https://www.jct.gov/publications.html?func=select&id=6

Surveys and Research Reports

1. Center for Retirement Research at Boston College http://crr.bc.edu

2. Employee Benefit Research Institute http://www.ebri.org

   • EBRI Issue Briefs http://www.ebri.org/publications/ib/

3. International Society of Employee Benefit Specialists (Survey Results)
   http://www.iscebs.org/Resources/Surveys/Pages/Surveys.aspx

4. National Bureau of Economic Research (working papers, generally available as PDF files for a $5 charge)
   http://www.nber.org/

5. Pension Research Council of the Wharton School of the University of Pennsylvania
   https://pensionresearchcouncil.wharton.upenn.edu/

6. Society of Actuaries http://www.soa.org

7. U.S. Government Accountability Office (GAO)
   http://www.gao.gov