How to use this Desk Reference
Finding an issue
There are four ways to use the Desk Reference.
- Find Your Issue lists every Part with the topics it covers and the related Parts to consult. Start there when you know the problem but not which Part covers it.
- Contents lists the Divisions, Parts, and chapters in order.
- The subject index lists topics alphabetically, with references to sections.
- The section finder lists sections of the Internal Revenue Code and ERISA, with every section of the Desk Reference that discusses each one.
How the text is organized
The Parts are grouped by subject into seven Divisions. Each Part is divided into chapters, and each chapter into lettered groups of numbered sections (A1, A2, B1, and so on). Because section numbers start again in each chapter, a full reference names the Part and the chapter as well:
Part 1, ch. 1, § B2
Reading a section
Each section follows the same order.
- The rule comes first, stated as directly as the law allows.
- The authority for the rule follows in a citation line, labeled by the kind of authority it is.
- The practice point appears in a box beneath the text and explains what the rule means in practice and where it most often goes wrong.
Where a section reflects a recent change in the law, it is marked Recent change. Where a worked example illustrates a section, a link to the example appears with it.
Authority labels
Each citation line is labeled with the kind of authority it rests on, because a rule's weight depends on its source.
| Label | Meaning |
|---|---|
| Statute | The Internal Revenue Code, ERISA, or another federal statute. |
| Final reg | A final regulation. |
| Temporary reg | A temporary regulation, binding until it expires or is replaced. |
| Proposed reg — reliance authorized | A proposed regulation that the agency has said taxpayers may rely on. |
| Proposed reg — no reliance | A proposed regulation that may not be relied on and shows only the agency's direction. |
| Agency guidance — formal | Published guidance, such as a Revenue Ruling, Revenue Procedure, Notice, or Field Assistance Bulletin. |
| Agency guidance — informal | Unpublished or informal guidance, such as FAQs, training materials, and agency statements, which is useful but not binding. |
| Case law | A court decision, identified by court. |
| Practitioner consensus | A position widely followed in practice where no authority settles the point. |
Abbreviations
The abbreviations used in the text are listed on the Abbreviations page.
Dates
Each chapter shows the date as of which it states the law. Check for later developments before relying on a chapter in a current matter.
Cross-references
A reference to a section in the same chapter gives the section number alone, such as "(A2)", while a reference to another chapter or Part names it, and every cross-reference is a link.
Citing the Desk Reference
ERISA Benefits Law Desk Reference Part 1, ch. 1, § B2 (ERISA Benefits Law Group, PLLC, Release 2026.4).