Pension and Employee Benefits - Code - ERISA - Regulations (2 Volumes), as of January 1, 2013

Pension and Employee Benefits Code ERISA Regulations as of January 1, 2013 (2 Volumes), provides pension and employee benefits practitioners with an authoritative and comprehensive reference to pension provisions and selected welfare benefit provisions of the Internal Revenue Code and ERISA and the associated regulatory authority. This reflects all regulatory and statutory changes up to January 1, 2013.

Updates to the 2013 Edition include the following:

• Pension/benefit-related changes in the Moving Ahead for Progress in the 21st Century Act (P.L. 112-141)
• 2012 IRS final regulations regarding the health insurance premium tax credit enacted under the Affordable Care Act
• IRS final regulations regarding exceptions to the anti-cutback rules for retirement plan sponsors in bankruptcy
• IRS final regulations regarding fees for self-insured plans to fund the Patient-Centered Outcomes Research Trust Fund
• IRS proposed regulations regarding the purchase of longevity annuity contracts for defined contribution and other retirement plans
• IRS proposed regulations regarding minimum present value requirements applicable to certain defined benefit plans
• 2012 EBSA fee disclosure rules for providers of services to plan fiduciaries (including investment providers)
• EBSA/IRS/HHS regulations regarding Affordable Care Act requirements for disclosure of summary of benefits and coverage
• EBSA/IRS/HHS proposed regulations regarding nondiscriminatory wellness programs in group health plans
• PBGC final rules regarding administrative review of penalty assessments for failure to provide notices

• VOLUME ONE
  • Internal Revenue Code
  • Regulations Under Internal Revenue Code
  • Procedure and Administration
  • Internal Revenue Service - Statement of Procedural Rules
• VOLUME TWO
  • 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
  • Department of Justice Regulations:
    • 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
  • ERISA Reorganization Plan
  • Proposed Regulations:
    • IRS
    • EBSA
    • PBGC
    • EEOC
  • U.S. Code - ERISA Locator Table
  • Public Law/Code and ERISA Locator Table