About this Desk Reference

The ERISA Benefits Law Desk Reference is published by ERISA Benefits Tech, LLC. Its author is Erwin D. Kratz, attorney with ERISA Benefits Law Group, PLLC. References in the text to the Firm are to ERISA Benefits Law Group, PLLC. It states the federal law that governs employee benefit plans, organized by subject. It covers retirement plans, health and welfare plans, executive and equity compensation, and the tax, employment, and enforcement rules that surround them. Each rule is stated with the authority for it and with a note on how it works in practice.

Who it is for

The Desk Reference is written for people who work with benefit plans: in-house counsel, human resources and benefits staff, plan administrators and fiduciaries, and the accountants, consultants, and advisers who serve them. It assumes a working knowledge of benefit plans, but not of every specialty within the field.

How it is organized

The Desk Reference has seven Divisions, each made up of Parts on a single subject. Each Part is divided into chapters, and each chapter into numbered sections. A section states one rule or one closely related set of rules. How to use this Desk Reference explains the structure and the labels used throughout.

How it is kept current

Each chapter shows the date as of which it states the law. The Desk Reference is revised as the law changes. When a chapter is revised, its date changes, and sections that reflect a recent change in the law are marked.

What it is not

The Desk Reference is general information about the law. It is not legal advice, and reading it does not create an attorney-client relationship with ERISA Benefits Law Group, PLLC. ERISA Benefits Tech, LLC does not provide legal services. The application of these rules to a particular plan, employer, or transaction depends on facts the Desk Reference cannot know. Consult counsel before acting on it. The Legal Notices page states these terms in full.

Access

The Division, Part, and chapter pages are open to everyone, and each chapter page includes the full text of the chapter's first Part. The rest of each chapter, the worked examples, the practice tools, and the indexes and tables of authorities are available to subscribers, and to clients of the Firm whose engagement includes access.