ERISA Benefits Law Desk ReferenceERISA Benefits Tech, LLC

ERISA Benefits Law Desk Reference

The federal law of employee benefit plans, organized by subject, with the authority for each rule and notes on how it works in practice. Published by ERISA Benefits Tech, LLC.

Release 2026.4. The law is stated as of October 3, 2026.

Find your issueHow to use this Desk Reference

Division I. Employer, Plan, and Fiduciary Foundations

Division II. Retirement Plans

Division III. Health and Welfare

Division IV. Executive and Equity Compensation

Division V. Governmental, Church, and Tribal Plans

Division VI. Corrections, Audits, and Disputes

Division VII. Transactions and Workforce Change

About the Desk Reference

About this Desk Reference

Who publishes it, who it is for, and how it is kept current.

How to Use This Desk Reference

The structure, the labels, and how to cite a section.

Abbreviations

The abbreviations used throughout.

Outside the Scope of This Book

Related fields the Desk Reference does not cover, and benefits subjects not yet treated.

Legal Notices

General information, not legal advice; currency; contact.

Indexes and Tables

Subject Index

Subjects, with the sections that discuss them.

Section Finder

Sections of the Internal Revenue Code and ERISA, with the sections of the Desk Reference that discuss each.

Table of Cases

Every case cited, with the sections that cite it.

Table of Statutes

The Code, ERISA, other federal statutes, and State statutes, by section.

Table of Regulations

Treasury, Labor, HHS, and other regulations, final and proposed.

Table of Agency Guidance

Revenue procedures and rulings, notices, Treasury decisions, exemptions, and bulletins.

Recent Changes in the Law

Recent developments flagged in the text, by Part.