Employee Benefits Legal Resource Site

Main menu

Skip to content
  • Home
  • Explore Site
    • Search/Sitemap
    • Popular Content
  • What’s new
    • Newest Stories on This Site
    • Today’s Federal Register
    • Today’s Tax Court opinions
    • Today’s message board posts
    • Maximum Benefits and Contributions Limits
  • Research
    • Employee Benefits Library
      • Accounting
      • Applicable Federal Rates
      • Benefits-Related Associations
      • Cases
      • Church Plans
      • Department of Labor
      • Directories of Attorneys
      • Federal Register
      • Governmental Plans
      • GSA Publications
      • Inflation-Adjusted Limits
      • Internal Revenue Service
      • Law Reviews
      • Legal Search Engines and Directories
      • Legislation
      • Message Boards
      • Miscellaneous
      • Other Government Agencies
      • Pension Benefit Guaranty Corporation (“PBGC”)
      • Regulations
      • Retirement Savings Calculators
      • Same-Sex Spouse and Domestic Partner Benefits
      • Social Security Administration
      • Socially Responsible Investing
      • State Materials
      • United States Code (including ERISA and the Internal Revenue Code)
    • State Retirement Systems
    • Cases and Administrative Materials
    • Benefits and Contributions Limits
  • Publications
    • Articles
    • Books
    • Charts
    • Speeches
    • Radio
    • Television
  • Message boards
    • Governmental plans message board
    • 403(b) plans message board
    • 457 plans message board
    • Other message boards
    • Today’s message board posts
    • Search message boards

Charts


  • Maximum Benefits and Contributions Limits (November 13, 2025)
  • Pre-approved Plan Eligibility Checklist (December 27, 2023)
  • State Retirement Systems
  • Substantial Risk of Forfeiture Definition Comparison Chart (May 29, 2018)
  • Checklist of Federal Tax Law Rules Applicable to Public Retirement Systems (October 8, 2016)
  • State Taxes and Married Same-Sex Couples Before Obergefell (June 26, 2015)
Carol V. Calhoun

The author of this site has now retired. The contents of this site are maintained for archival purposes only, and may not be up to date.

  • Home
  • Explore Site
    • Search/Sitemap
    • Popular Content
  • What’s new
    • Newest Stories on This Site
    • Today’s Federal Register
    • Today’s Tax Court opinions
    • Today’s message board posts
    • Maximum Benefits and Contributions Limits
  • Research
    • Employee Benefits Library
      • Accounting
      • Applicable Federal Rates
      • Benefits-Related Associations
      • Cases
      • Church Plans
      • Department of Labor
      • Directories of Attorneys
      • Federal Register
      • Governmental Plans
      • GSA Publications
      • Inflation-Adjusted Limits
      • Internal Revenue Service
      • Law Reviews
      • Legal Search Engines and Directories
      • Legislation
      • Message Boards
      • Miscellaneous
      • Other Government Agencies
      • Pension Benefit Guaranty Corporation (“PBGC”)
      • Regulations
      • Retirement Savings Calculators
      • Same-Sex Spouse and Domestic Partner Benefits
      • Social Security Administration
      • Socially Responsible Investing
      • State Materials
      • United States Code (including ERISA and the Internal Revenue Code)
    • State Retirement Systems
    • Cases and Administrative Materials
    • Benefits and Contributions Limits
  • Publications
    • Articles
    • Books
    • Charts
    • Speeches
    • Radio
    • Television
  • Message boards
    • Governmental plans message board
    • 403(b) plans message board
    • 457 plans message board
    • Other message boards
    • Today’s message board posts
    • Search message boards

Search/Sitemap

Copyright © 1998 - 2026 by Carol V. Calhoun

The author of this site has now retired. The contents of this site are maintained for archival purposes only, and may not be up to date. The contents of this site, including all articles, opinions, and other postings, are offered for informational purposes only and should not be construed as legal advice. A visit to this site or an exchange of information through this site does not create an attorney-client relationship. You should consult directly with an attorney for individual advice regarding your particular situation. I am not your lawyer under any circumstances.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.