Abbreviations
The Desk Reference uses the following abbreviations. Statutes are cited by section of the Internal Revenue Code ("Code §") or of ERISA ("ERISA §"); a section sign with no statute named is explained in How to use this Desk Reference.
| Abbreviation | Meaning |
|---|---|
| ACA | Patient Protection and Affordable Care Act |
| ACP | actual contribution percentage |
| ADA | Americans with Disabilities Act |
| AD&D | accidental death and dismemberment |
| ADEA | Age Discrimination in Employment Act |
| ADP | actual deferral percentage |
| AFN | annual funding notice |
| AFTAP | adjusted funding target attainment percentage |
| AHP | association health plan |
| AI | artificial intelligence |
| ALE | applicable large employer |
| ANPRM | advance notice of proposed rulemaking |
| ARPA | American Rescue Plan Act of 2021 |
| ASG | affiliated service group |
| Audit CAP | Audit Closing Agreement Program (EPCRS) |
| BAA | business associate agreement |
| CAA | Consolidated Appropriations Act (the 2021 Act unless another year is given) |
| CBA | collective bargaining agreement |
| CD&A | Compensation Discussion and Analysis |
| C.F.R. | Code of Federal Regulations |
| CIT | collective investment trust |
| CMS | Centers for Medicare & Medicaid Services |
| COBRA | Consolidated Omnibus Budget Reconciliation Act of 1985; also the continuation coverage it requires |
| CODA | cash or deferred arrangement |
| COLA | cost-of-living adjustment |
| DB | defined benefit |
| DC | defined contribution |
| DCAP | dependent care assistance program |
| DFVC | Delinquent Filer Voluntary Compliance (the DFVCP) |
| DFVCP | Delinquent Filer Voluntary Compliance Program |
| DL | determination letter |
| DOL | U.S. Department of Labor |
| DRO | domestic relations order |
| EACA | eligible automatic contribution arrangement |
| EAP | employee assistance program |
| EBHRA | excepted benefit health reimbursement arrangement |
| EBSA | Employee Benefits Security Administration |
| ECE | entity claiming exception (Form M-1) |
| EDB | eligible designated beneficiary |
| EEOC | Equal Employment Opportunity Commission |
| EFAST2 | ERISA Filing Acceptance System |
| EHB | essential health benefits |
| EIN | employer identification number |
| EP | Employee Plans (IRS) |
| EPCRS | Employee Plans Compliance Resolution System |
| ERISA | Employee Retirement Income Security Act of 1974 |
| ESOP | employee stock ownership plan |
| ESPP | employee stock purchase plan |
| ESRD | end-stage renal disease |
| ESRP | employer shared responsibility payment |
| FAB | Field Assistance Bulletin |
| FAQ | frequently asked questions |
| FICA | Federal Insurance Contributions Act |
| FMLA | Family and Medical Leave Act |
| FMV | fair market value |
| FSA | flexible spending arrangement |
| FSO | first service organization |
| FUTA | Federal Unemployment Tax Act |
| GAO | Government Accountability Office |
| GINA | Genetic Information Nondiscrimination Act |
| HCE | highly compensated employee |
| HDHP | high deductible health plan |
| HHS | U.S. Department of Health and Human Services |
| HIPAA | Health Insurance Portability and Accountability Act of 1996 |
| HITECH | Health Information Technology for Economic and Clinical Health Act |
| HRA | health reimbursement arrangement |
| HSA | health savings account |
| IB | Interpretive Bulletin |
| ICHRA | individual coverage health reimbursement arrangement |
| IDP | individually designed plan |
| IDR | independent dispute resolution |
| IPS | investment policy statement |
| IRA | individual retirement account or annuity |
| IRC | Internal Revenue Code |
| IRM | Internal Revenue Manual |
| IRS | Internal Revenue Service |
| ISO | incentive stock option |
| LLC | limited liability company |
| LMRA | Labor Management Relations Act |
| LTD | long-term disability |
| LTPT | long-term part-time |
| M&A | mergers and acquisitions |
| MEC | minimum essential coverage |
| MEP | multiple employer plan |
| MEWA | multiple employer welfare arrangement |
| MHPAEA | Mental Health Parity and Addiction Equity Act |
| MH/SUD | mental health and substance use disorder |
| MPRA | Multiemployer Pension Reform Act of 2014 |
| MRC | minimum required contribution |
| NEO | named executive officer |
| NHCE | non-highly compensated employee |
| NLRA | National Labor Relations Act |
| NPRM | notice of proposed rulemaking |
| NQDC | nonqualified deferred compensation |
| NQTL | nonquantitative treatment limitation |
| NSA | No Surprises Act |
| NSO | nonqualified (nonstatutory) stock option |
| OBBBA | One Big Beautiful Bill Act (Pub. L. 119-21) |
| OCR | Office for Civil Rights, HHS |
| OIRA | Office of Information and Regulatory Affairs |
| OOP | out-of-pocket |
| OWBPA | Older Workers Benefit Protection Act |
| PBGC | Pension Benefit Guaranty Corporation |
| PBM | pharmacy benefit manager |
| PEO | professional employer organization |
| PEP | pooled employer plan |
| PHI | protected health information |
| PHSA | Public Health Service Act |
| PLESA | pension-linked emergency savings account |
| PLR | private letter ruling |
| PPA | Pension Protection Act of 2006 |
| PPP | pooled plan provider |
| PRT | pension risk transfer |
| PTC | premium tax credit |
| PTE | prohibited transaction exemption |
| QACA | qualified automatic contribution arrangement |
| QB | qualified beneficiary (COBRA) |
| QCCO | qualified church-controlled organization |
| QDIA | qualified default investment alternative |
| QDRO | qualified domestic relations order |
| QJSA | qualified joint and survivor annuity |
| QMAC | qualified matching contribution |
| QNEC | qualified nonelective contribution |
| QPA | qualifying payment amount |
| QPAM | qualified professional asset manager |
| QPSA | qualified preretirement survivor annuity |
| QRP | qualified replacement property (§1042) |
| QSEHRA | qualified small employer health reimbursement arrangement |
| QSLOB | qualified separate line of business |
| QSLP | qualified student loan payment |
| RA List | Required Amendments List |
| RBD | required beginning date |
| RFI | request for information |
| RIF | reduction in force |
| RIN | Regulation Identifier Number |
| RMD | required minimum distribution |
| RSU | restricted stock unit |
| SAR | summary annual report; in equity compensation, stock appreciation right |
| SARSEP | salary reduction simplified employee pension |
| SBC | summary of benefits and coverage |
| SCC | self-correction component (VFCP) |
| SCP | Self-Correction Program (EPCRS) |
| SEC | Securities and Exchange Commission |
| SECURE | Setting Every Community Up for Retirement Enhancement Act of 2019; SECURE 2.0 is the SECURE 2.0 Act of 2022 |
| SEP | simplified employee pension |
| SERP | supplemental executive retirement plan |
| SFA | special financial assistance |
| SIMPLE | Savings Incentive Match Plan for Employees |
| SMM | summary of material modifications |
| SPD | summary plan description |
| SRF | substantial risk of forfeiture |
| SSA | Social Security Act, or Social Security Administration |
| STD | short-term disability |
| TDF | target date fund |
| TPA | third-party administrator |
| TSP | Thrift Savings Plan |
| U.S.C. | United States Code |
| USERRA | Uniformed Services Employment and Reemployment Rights Act |
| UVB | unfunded vested benefits |
| VCAP | Voluntary Closing Agreement Program |
| VCP | Voluntary Correction Program (EPCRS) |
| VEBA | voluntary employees' beneficiary association |
| VFCP | Voluntary Fiduciary Correction Program |
| VRP | variable-rate premium |
| WARN | Worker Adjustment and Retraining Notification Act |