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Accounting

Internal Revenue Service: Actions on Decision

Actions on Decisions Official IRS list of Actions on Decisions back to 1997
Legalbitstream Includes court cases, Revenue Rulings, Revenue Procedures, Private Letter Rulings, Actions on Decisions, US Income Tax Treaties, and many other IRS materials, back to 1990.

Department of Labor: Advisory Opinions

Advisory Opinion 94-02A Whether the District of Columbia Bar Deferred Compensation Plan ("Plan") is a "governmental plan" within the meaning of section 3(32) of the Employee Retirement Income Security Act of 1974 ("ERISA").
Advisory Opinions From the Department of Labor website, links to Advisory Opinions back to 1992.

Internal Revenue Service: Announcements

Announcements Archive Announcements from 2000 to the present, from the IRS site.
Internal Revenue Bulletin Internal Revenue Bulletins beginning in 2003, in both HTML (Web page) and pdf formats.
Internal Revenue Service ("IRS") Announcement 82-146 Announcement which exempted governmental and church plans from Form 5500 filing requirements.
IRS Announcements Announcements from 1990-2011, from TaxAlmanac, A Free Online Resource for Tax Professionals.
IRS Early Drop The IRS sometimes releases Rulings, Procedures and other technical items in advance of publishing them in the Internal Revenue Bulletin. The full text of these advance notices is available in PDF format. This list's filenames are based on the items' desig
IRS Materials – Search for Announcements From Legalbitstream.com
Legalbitstream Includes court cases, Revenue Rulings, Revenue Procedures, Private Letter Rulings, Actions on Decisions, US Income Tax Treaties, and many other IRS materials, back to 1990.

Applicable Federal Rates

Applicable Federal Rates back to 1996
Index of Applicable Federal Rates, 2000 to Present The official IRS listing of revenue rulings setting forth applicable federal rates.

Governmental Plans: Associations

Internal Revenue Service: Audit Guidelines

403(b) Examination Guidelines Audit guidelines for tax-sheltered annuities or custodial accounts described in section 403(b). These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Audit Techniques Guides (ATGs) From actors to veterinary medicine, a description of what IRS looks for in auditing various types of businesses.
Cash or Deferred Arrangements ("CODAs") Audit guidelines for 401(k) plans. These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Defined Benefit Plan Limits: IRC 415(b) Audit guidelines for maximum benefit limits under section 415(b). These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Defined Contribution Plan Annual Additions: IRC 415(c) Audit guidelines for maximum contribution limits under section 415(c). These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Employee Contributions and Matching Contributions under 401(m) Audit guidelines for employee contributions and matching contributions under section 401(m). These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Employee Stock Ownership Plans Audit guidelines for ESOPs. These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
EP Abusive Tax Transactions – Listed Transactions Description: The regulations provide that a taxpayer must disclose certain transactions known as listed transactions" by filing a disclosure statement (Form 8886) with its tax return. A "listed transaction" is a transaction that is the same as or substant
Joint and Survivor Annuity Requirements Audit guidelines on examining plans subject to the joint and survivor annuity requirements. These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Multiemployer Plans Audit guidelines for multiemployer plans. These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Overview of EP Examination Procedures
Prohibited Transactions Audit guidelines for evaluating prohibited transactions, including applicable excise taxes, exclusive benefit requirements under IRC 401(a), and assignment and alienation provisions under IRC 401(a)(13). These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Revocation of IRC 401(a) Plans and/or Trusts Former section of the Internal Revenue Manual provided guidance with regard to the technical and administrative procedures in the event a qualified retirement plan (under IRC 401(a)) and/or trust (under IRC 501(a)) lost its tax exempt status.
Simplified Employee Pensions (SEPs) and Salary Reduction Simplied Employee Pensions (SARSEPs) Audit guidelines for SEPs and SARSEPs. These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Single Sum Distributions for Defined Benefit Plans Audit guidelines with respect to defined benefit plans that provide single-sum distributions or other benefits that are subject to IRC 417(e).
Top Heavy Plans Audit guidelines with regard to whether a qualified retirement plan is top-heavy and, if so, whether the plan meets the requirements for a top-heavy plan under IRC 416. These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Valuation of Plan Assets An accurate assessment of fair market value (FMV) is essential to a plan's ability to comply with the Internal Revenue Code requirements and Title I of ERISA. This document has been removed from the IRM, but may still be useful in discerning IRS positions.

Legal Search Engines and Directories: Benefits-Oriented

BenefitsLink Browse the most recent links on employee benefits law, or search for older stories. One of the sponsors of the Employee Benefits Library.
Employee Benefits Legal Resource Site Articles, speech outlines, hard-to-find agency materials, and other information on employee benefits. Particularly strong on plans of governmental, church, and other tax-exempt organizations. One of the sponsors of the Employee Benefits Library.
ExecutiveLoyalty.org Updates on executive compensation
FreeERISA.com Enables visitors to view Form 5500 and 11-k information on their companies' pension plans or other pension plans.
Joe's HR and Benefits Blog Joe Lustig follows HR and Benefits Issues, so you don't have to.

American Benefits Council Formerly the Association of Private Pension and Welfare Plans ("APPWP").
American Savings Education Council ("ASEC")
American Society of Pension Professionals & Actuaries ("ASPPA")
CFA Institute
Corporate Governance
Employee Benefit Research Institute ("EBRI")
Employers Council on Flexible Compensation Lobbying group for Flex, cafeteria plans and defined contribution plans.
ERISA Industry Committee ("ERIC")
International Foundation of Employee Benefit Plans ("IFEBP")
National Employment Lawyers Association Affiliates typically have a referral service for individuals interested in pursuing employment law cases.
National Institute of Pension Administrators ("NIPA")
Pension Research Council
Pension Rights Center
Profit Sharing/401(k) Council

Church Plans

401(k), 403(b), 457, or Deemed IRA? Comparison of pros and cons of different types of plans providing for employee tax-deferred contributions.
403(b) Examination Guidelines Audit guidelines for tax-sheltered annuities or custodial accounts described in section 403(b). These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
403(b) Plans Message Board
Church Plans Message Board

Internal Revenue Service: Closing Agreements

Legislation: Congressional Record

Congressional Record Daily Digest The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session.

Legislation: Contacting Congress

Committee Information – House of Representatives
Contacting the Senate E-mail addresses and other contact information for members of the U.S. Senate.
Find Your Legislator Insert Zip Code to get names and contact information for your Congressional representatives.
Find Your Representative
Members of the United States Congress – GovTrack.us GovTrack.us is a tool by Civic Impulse, LLC to help the public research and follow legislation in the United States Congress and the state legislatures.
Project Vote Smart Includes a search engine to find your federal and state elected officials, and candidates for federal and state offices, by inserting your Zip Code.
Write Your Representative (House of Representative member e-mails) Allows searching for representatives by Zip code.

Department of Labor

Department of Labor home page
Department of Labor Pension Publications
EBSA Enforcement Manual
EBSA Federal Register Notices (includes prohibited transaction notices)
EBSA Technical Releases
Employee Benefits Security Administration home page Formerly the Pension and Welfare Benefits Administration
Family and Medical Leave Act – Final Rule to Revise the Definition of “Spouse” Under the FMLA – Wage and Hour Division (WHD) – U.S. Department of Labor Family and Medical Leave Act spousal protections extended to same-sex spouses, regardless of domicile.
Field Assistance Bulletin 2014-01 Provides guidance for locating missing plan participants in defined contribution plans.
Field Assistance Bulletins
Form 5500/5500-SF Filing Search Search for an employer's past Form 5500 or Form 5500-SF filings
Forms and Filing Instructions
Information Letters
Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974
Maldonado Letter Department of Labor letter that distinguished between fiduciary expenses (which could be paid from plan assets) and settlor expenses (which could not).
Reorganization Plan No. 4 of 1978 Reorganization plan which divided responsibility for administering ERISA among the various federal agencies.
Search the Employee Benefits Security Administration of the Department of Labor
Search the Entire Department of Labor Web Site
Technical Release No. 2013-04 Guidance to Employee Benefit Plans on the Definition of "Spouse" and "Marriage" under ERISA and the Supreme Court's Decision in United States v. Windsor
Technical Releases
USERRA Employee/Employer Advisor Veterans’ Employment and Training Service Interactive guide from the Department of Labor's Veterans' Employment and Training Service ("VETS") provides both general guidance and specific information for various factual situations, on the Uniformed Services Employment & Reem

Internal Revenue Service: Determination Letters

Employee Plans Guidelines, Plan Terminations These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
How to Get a Copy of a Determination Letter from the IRS Message board thread gives instructions.
Retirement Plans FAQs regarding Governmental Plan Determination Letters

Directories of Attorneys

Find a Lawyer by Name From West Legal Directory.
Martindale-Hubbell

United States Code: ERISA

Aurora v. [Wisconsin] Department of Workforce Development, Equal Rights Division – Wisconsin CtApp decision 9 99 Wis CtApp decision (affd by Wis SCt on 6 27 2000) that liability for refusing substitution of accrued sick leave under Wisconsin's Family and Medical Leave Law is not preempted by employer having paid accrued sick leave through ERISA plan.
Aurora v. [Wisconsin] Department of Workforce Development, Equal Rights Division – Wisconsin SCt decision 6 27 00 Wis SCt decision that liability for refusing substitution of accrued sick leave under Wisconsin's Family and Medical Leave Law is not preempted by employer having paid accrued sick leave through ERISA plan.
Department of Labor Reporting and Disclosure Guide designed to help plan officials understand the scope of ERISA's basic reporting and disclosure rules.
ERISA's Curious Coverage Excellent summary of the legislative history of ERISA.
Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974
Legal Information Institute: Search Title 29 by Keyword Searchable database of ERISA (codified in chapter 18 of Title 29, United States Code), from the Cornell Law School. Although this gives you the U.S. Code section numbers, not the ERISA section numbers, you can find the cross-references by going to
Legal Information Institute: View Title 29 by US Code Section Use this link if you know the U.S. Code section (29 U.S.C. § ___ ) of a particular section of ERISA. If you do not, you can find the cross-references by going to this link.
Reorganization Plan No. 4 of 1978 Reorganization plan which divided responsibility for administering ERISA among the various federal agencies.
Title 29 of the United States Code (Chapter 18 is the Employee Retirement Income Security Act, or ERISA.) From the U.S. House of Representatives downloadable U.S. Code.
U.S. Government Printing Office – ERISA section to 29 USC section cross-reference table BenefitsLink has created a page that provides cross-references from each section of ERISA to the most recent US Code section in which the ERISA section is embodied.

Regulations: ERISA Regulations

Code of Federal Regulations pertaining to DOL
EBSA Proposed Rules
ERISA Regulations From the Department of Labor
Federal Register Proposed Rules for EBSA
Interpretive Bulletins Relating to the Employee Retirement Income Security Act of 1974
PBGC Final Rules (Other Than Interest Rate Updates) with Associated Proposed Rules
PBGC Pending Proposed Rules
PBGC-Related ERISA Regulations
Proposed Department of Labor Regulations
Proposed PBGC Regulations
Title 29, Electronic Code of Federal Regulations (e-CFR") This is the most current free source of federal regulations.

Federal Register

Federal Register – Today’s Issue From the U.S. Government Printing Office.
Federal Register on BenefitsLink This page of forms created by BenefitsLink might be easier than using the official Government Printing Office search engine, if you know the date you want.
GPO Access (searchable database) From the National Archives and Records Administration.
PBGC Federal Register Documents

Internal Revenue Service: Forms and Publications

FreeERISA.com Enables visitors to view Form 5500 and 11-k information on their companies' pension plans or other pension plans.
IRS – Download Prior Year's Tax Forms and Publications Available from 1992 on.
IRS Web Site's Listing of Available Forms and Publications Forms and publications are in pdf format.
Publication 571: Tax-Sheltered Annuity Plans-PDF version Updated February 2013.
Publication 571: Tax-Sheltered Annuity Plans-Web page version Updated February 2013.
Publication 575: Pension and Annuity Income-PDF version For use in preparing 2012 returns.
Publication 575: Pension and Annuity Income-Web page version For use in preparing 2012 returns.

Governmental Plans

401(k), 403(b), 457, or Deemed IRA? Comparison of pros and cons of different types of plans providing for employee tax-deferred contributions.
403(b) Examination Guidelines Audit guidelines for tax-sheltered annuities or custodial accounts described in section 403(b). These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
403(b) Plans Message Board
457 Plans Message Board
Calpensions CalPERS, CalSTRS and other government pensions
COBRA for State and Local Government Plans The U.S. Department of Health and Human Services has oversight over COBRA continuation benefits for non-federal health plans.
Divided Retirement Systems Section 1008 of the Social Security Handbook gives guidance on which states have "divided retirement systems," i.e., employees who are covered by state retirement systems but not by Social Security.
Focus On Public Benefits Described as "a dialogue about California's public employers and employees achieving sustainable pension plans using the legal options available." Many of the issues discussed would be of interest to public plans even outside of California.
Guidelines for Drafting Qualified Domestic Relations Orders From the Colorado PERA
IRS Qualification Rules for Governmental Plans Comparison of the qualification requirements under Internal Revenue Code section 401(a) for governmental and private retirement plans.
IRS Tax Exempt and Government Entities Operations Division Find out whom to contact regarding filings that pertain to Employee Plans, Exempt Organizations, and Government Entities.
Public Plans Data The Center for State and Local Government Excellence, the Center for Retirement Research at Boston College and the National Association of State Retirement Administrators have created a public plan data resource.
Similarities and Differences Between State and Federal Pension Plans GAO Report
Social Security Online: State and Local Government Employers Excerpt: "You will find information about how public employees are covered for Social Security and Medicare, frequently asked questions, laws and regulations, Publications, who to contact in your State, and related web links that will help you understand
State Retirement System Web sites Links to the Web sites of all state retirement systems maintaining such sites.
TEXPERS Pension Observer Trends affecting governmental pension plans, from the Texas Association of Public Employee Retirement Systems.
U.S. Census Bureau Information on State and Local Government Public Employee Retirement Systems Includes national summary of retirement systems, revenues of retirement systems by state and level of government, expenditures of retirement systems by state and level of government, cash and investment holdings of retirement systems by state and level of
Walker v. Board of Trustees Case on governmental immunity as applied to collectively bargained retirement system of a local entity

GSA Publications

Federal Consumer Information Center: Federal Programs Includes information on social security and Medicare benefits.
Federal Consumer Information Center: Jobs and Unemployment
Medicare
Retirement
Retirement Planning
Veterans' Benefits

Governmental Plans: Important IRS Guidance

Advance Notice of Proposed Rulemaking REG-133223-08 Describes the rules the Treasury Department considers proposing relating to the determination of whether a plan of an Indian tribal government is a governmental plan within the meaning of Section 414(d) and contains an appendix that includes a draft notic
Advance notice of proposed rulemaking REG-157714-06 Describes the rules the Treasury Department considers proposing relating to the determination of whether a plan is a governmental plan within the meaning of Section 414(d) and contains an appendix that includes a draft notice of proposed rulemaking on whi
Federal, State, & Local Governments Newsletter A publication of the Federal, State, & Local Governments office of the IRS Tax Exempt and Government Entities Operating Division, this newsletter is issued quarterly during the year and provides information about current developments and upcoming even
Governmental Plans under Internal Revenue Code Section 401(a) – Additional Resources
Internal Revenue Service ("IRS") Announcement 82-146 Announcement which exempted governmental and church plans from Form 5500 filing requirements.
IRS Cumulative Bulletins Until 2008, Internal Revenue Bulletins were ultimately consolidated into Cumulative Bulletins. This link has the Cumulative Bulletins back to 1919, which can be helpful in finding older revenue rulings, etc.
IRS Office of Chief Counsel Advice Letter 0210014, FICA taxation of State Section 403(b) Plan IRS says contributions to a 403(b) contract made pursuant to a one-time irrevocable agreement between an employer and an employee are treated as made pursuant to a "salary reduction agreement," and therefore as subject to Social Security taxes u
IRS Ruling on Excess Benefit Plans Ruling issued to the New York State & Local Retirement Systems regarding the taxation of an excess benefit plan.
IRS Tax information for Federal, State, and Local Governments
News Release IR-1869 This is the news release which held that governmental plan trusts would not be taxed until further notice, even if the plans became disqualified.
Private Letter Ruling 200345043 (August 13, 2003) Private letter ruling discusses effect on a governmental plan of having contributing employer privatized.
Publication 571: Tax-Sheltered Annuity Plans-PDF version Updated February 2013.
Publication 571: Tax-Sheltered Annuity Plans-Web page version Updated February 2013.
Publication 963, Federal-State Reference Guide Provides state and local government employers a comprehensive reference source on social security and Medicare coverage and Federal tax withholding issues.
Retirement Plans FAQs regarding 403(b) Tax-Sheltered Annuity Plans IRS guidance on common areas of problems for 403(b) (tax-sheltered") annuities and custodial accounts maintained by governmental and tax-exempt organizations
Retirement Plans FAQs regarding Governmental Plan Determination Letters
Retirement Plans FAQs regarding Governmental Plan Determination Letters
Revenue Procedure 2008-55 Provides list of federal tax provisions that treat Native American tribal governments as state governments, and list of organizations treated as tribal governments for this purpose.
Tax Information for Indian Tribal Governments From the Internal Revenue Service, guidance on issues involving Native American tribal governments.
Technical Advice Memorandum 199903032 Technical Advice Memorandum discussing the tax consequences of a failed section 457 plan.

Inflation-Adjusted Limits

COLA Increases Historical table of limits subject to cost of living increases.
Maximum Benefits and Contributions Limits Updated each year to include changes made by IRS to 403(b), 401(k), 457(b), defined benefit, defined contribution, employee stock ownership ("ESOP"), individual retirement ("IRA"), SIMPLE, and simplified employee pension ("SEP") plans and by the Social Se
PBGC Interest Rates (1996-Present)

Internal Revenue Service: Information Letters

IRS General Information Letters (starting in 2000)

Internal Revenue Service: Internal Revenue Bulletins

Internal Revenue Bulletin Internal Revenue Bulletins beginning in 2003, in both HTML (Web page) and pdf formats.
Internal Revenue Bulletins, 1995-Present, from IRS Web Site Downloadable full versions of the weekly Bulletins, in PDF format. Use if you know the number of the issue you need (e.g., 1999-17 I.R.B.).
IRS Cumulative Bulletins Until 2008, Internal Revenue Bulletins were ultimately consolidated into Cumulative Bulletins. This link has the Cumulative Bulletins back to 1919, which can be helpful in finding older revenue rulings, etc.
Search Internal Revenue Bulletins From the IRS website. Search complete Internal Revenue Bulletins from 1996 to the present, or individual articles in HTML format from 2003 to the present.

United States Code: Internal Revenue Code

BenefitsLink Offramp to Internal Revenue Code View Internal Revenue Code section
Download Title 26 of the United States Code (Internal Revenue Code) Part of the U.S. House of Representatives downloadable U.S. Code.
Internal Revenue Code Sections Relevant to Employee Benefit Plans From BenefitsLink.
Legal Information Institute: Search Title 26 by Keyword Searchable database of the Internal Revenue Code of 1986, as amended (codified in Title 26, United States Code), from the Cornell Law School.
Legal Information Institute: View Title 26 by US Code Section
Tax Almanac – Internal Revenue Code Current only through mid-2007.

Internal Revenue Service: Internal Revenue Manual

403(b) Examination Guidelines Audit guidelines for tax-sheltered annuities or custodial accounts described in section 403(b). These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Cash or Deferred Arrangements ("CODAs") Audit guidelines for 401(k) plans. These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Defined Benefit Plan Limits: IRC 415(b) Audit guidelines for maximum benefit limits under section 415(b). These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Defined Contribution Plan Annual Additions: IRC 415(c) Audit guidelines for maximum contribution limits under section 415(c). These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Employee Contributions and Matching Contributions under 401(m) Audit guidelines for employee contributions and matching contributions under section 401(m). These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Employee Plans Compliance Resolution System ("EPCRS") These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Employee Plans Guidelines, Plan Terminations These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Employee Stock Ownership Plans Audit guidelines for ESOPs. These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Internal Revenue Manual From the IRS website.
Internal Revenue Manual: Processing Closing Agreements in Appeals
Internal Revenue Manual: Tax Exempt and Governmental Entities Portion of the Internal Revenue Manual dealing with rulings in employee plan and exempt organization matters.
Joint and Survivor Annuity Requirements Audit guidelines on examining plans subject to the joint and survivor annuity requirements. These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Multiemployer Plans Audit guidelines for multiemployer plans. These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Prohibited Transactions Audit guidelines for evaluating prohibited transactions, including applicable excise taxes, exclusive benefit requirements under IRC 401(a), and assignment and alienation provisions under IRC 401(a)(13). These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Revocation of IRC 401(a) Plans and/or Trusts Former section of the Internal Revenue Manual provided guidance with regard to the technical and administrative procedures in the event a qualified retirement plan (under IRC 401(a)) and/or trust (under IRC 501(a)) lost its tax exempt status.
Simplified Employee Pensions (SEPs) and Salary Reduction Simplied Employee Pensions (SARSEPs) Audit guidelines for SEPs and SARSEPs. These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Single Sum Distributions for Defined Benefit Plans Audit guidelines with respect to defined benefit plans that provide single-sum distributions or other benefits that are subject to IRC 417(e).
Top Heavy Plans Audit guidelines with regard to whether a qualified retirement plan is top-heavy and, if so, whether the plan meets the requirements for a top-heavy plan under IRC 416. These guidelines have been removed from the Internal Revenue Manual, but may still be useful in discerning IRS positions.
Valuation of Plan Assets An accurate assessment of fair market value (FMV) is essential to a plan's ability to comply with the Internal Revenue Code requirements and Title I of ERISA. This document has been removed from the IRM, but may still be useful in discerning IRS positions.

Internal Revenue Service

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law IRS guidance for married same-sex couples
Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions IRS guidance for couples who are not legally married, but are in civil unions or domestic partnerships
Fix-It Guides – Common Problems, Real Solutions Tips on how to find, fix, and avoid common mistakes in retirement plans.
Internal Revenue Service home page
IRS Code and Subject Telephone Directory The IRS Code and Subject Telephone Directory provides tax practitioners and others with Point of Contact information for each section of the Internal Revenue Code.
IRS Tax Exempt and Government Entities Operations Division Find out whom to contact regarding filings that pertain to Employee Plans, Exempt Organizations, and Government Entities.
Maximum Benefits and Contributions Limits Updated each year to include changes made by IRS to 403(b), 401(k), 457(b), defined benefit, defined contribution, employee stock ownership ("ESOP"), individual retirement ("IRA"), SIMPLE, and simplified employee pension ("SEP") plans and by the Social Se
Publication 963, Federal-State Reference Guide Provides state and local government employers a comprehensive reference source on social security and Medicare coverage and Federal tax withholding issues.
Reorganization Plan No. 4 of 1978 Reorganization plan which divided responsibility for administering ERISA among the various federal agencies.
Retirement Plans FAQs regarding Governmental Plan Determination Letters
Rollover Chart IRS chart shows plans to and from which a rollover can be made.
Search the IRS Web site
Weighted Average Interest Rate Table Since 30-year Treasury securities are no longer actually being issued, the Internal Revenue Service is issuing the rates to be used for purposes such as sections 412 and 417 of the Internal Revenue Code. This handy table gives the rates from January, 1990

Legislation: Joint Committee on Taxation

Joint Committee on Taxation – Main Page Joint committee of House and Senate responsible for tax legislation.
Joint Committee on Taxation Publications

Law Reviews

Legal Search Engines and Directories

Case Western Reserve Law Library – Databases
Findlaw for Legal Professionals Formerly Lawcrawler. Powered by the Alta Vista search engine. Good if you prefer word-based research to index-based research.
Florida State University Law Library Legal Research and Resources
HG.org (formerly Hieros-Gamos) Claims to be the most complete legal resource on the Internet. Contains links to hundreds of sites. Complete directory of international law.
LawInfo A variety of legal resources, including a legal dictionary, Legal FAQs, and discussion forums.
Library of Congress–Search or Browse
Meta-Index for U.S. Legal Research Sponsored by Georgia State University Law School. Offers a very simple quick way to do word searches for federal case law by circuit and for other federal law.
The Law Engine!(tm)

Legislation

Congress.gov
GovTrack.us: State Legislation Links to legislation for each of the 50 states, and a search form to search legislation in all states.
GovTrack.us: Tracking the U.S. Congress GovTrack.us is a tool by Civic Impulse, LLC to help the public research and follow legislation in the United States Congress and the state legislatures.
POPVOX – Your Voice. Verified. Quantified. Amplified.
Public and Private Laws Public and private laws are prepared and published by the Office of the Federal Register (OFR), National Archives and Records Administration (NARA). GPO Access contains the text of public and private laws enacted from the 104th Congress to the present. Th
Summary of Major Post-ERISA Legislation From Aon Hewitt, summary of legislation affecting benefits since ERISA.

Internal Revenue Service: Listing of Required Modifications

Cumulative List of Changes in Retirement Plan Qualification Requirements Through 2015, this list was issued each year to indicate what changes had to be made to update plans before submitting requests for determination.
Listing of Required Modifications ("LRM") language A collection of information packages designed to assist sponsors who are drafting or re-drafting plans to conform with applicable law and regulations.
Operational Compliance List The Operational Compliance List ("OC" List) is provided per Rev. Proc. 2016-37, Section 10, to help plan sponsors and practitioners achieve operational compliance by identifying changes in qualification requirements effective during a calendar year.
Required Amendments List With the end of the IRS determination letter program for individually designed plans (except on inception and termination), these lists provide a way to continue to keep plans up to date.

Message Boards

Miscellaneous

401k Help Center 401k Help Center is a comprehensive resource site for retirement plan sponsors, retirement professionals, small business owners, and plan participants. This site gathers together significant 401k resources and information from across the internet and put
Americans with Disabilities Act (ADA) Library
DIY Legal Forms Obviously, DIY forms cannot substitute for legal advice. However, this impressive collection of forms may at least provide a starting point for drafting.
Employee Benefit News Top stories from the current issue of Employee Benefit News, other articles, message boards, etc.
Employee Benefits Research Institute ("EBRI")
Employment Law Information Network Daily news updates, online or via e-mail, on a variety of employment law topics.
Findlaw: Employment Law Includes articles on laws relating to pensions, profit-sharing, and other plans from Findlaw.
HR Internet Guide Vast array of links on compensation, benefits, and other human resource issues.
Money.com: Retirement Primarily oriented toward 401(k) plans.
Nolo.com’s Employment Law Center A well-done "self-help" retirement information page, by the publishers of a line of self-help law books.
RIA Tax News – Pension & Benefits Excerpts from RIA Pension & Benefits Week.
Tax Almanac Free tax research resource contains content from the tax community nationwide.
Will Yancy's Home Page Focus on tax issues.

Internal Revenue Service: News Releases

Internal Revenue Bulletin Internal Revenue Bulletins beginning in 2003, in both HTML (Web page) and pdf formats.
IRS Early Drop The IRS sometimes releases Rulings, Procedures and other technical items in advance of publishing them in the Internal Revenue Bulletin. The full text of these advance notices is available in PDF format. This list's filenames are based on the items' desig
IRS News Releases News releases from 1996 to the present, from the IRS site.
Legalbitstream Includes court cases, Revenue Rulings, Revenue Procedures, Private Letter Rulings, Actions on Decisions, US Income Tax Treaties, and many other IRS materials, back to 1990.
News Releases for Current Month

Internal Revenue Service: Notices

Internal Revenue Bulletin Internal Revenue Bulletins beginning in 2003, in both HTML (Web page) and pdf formats.
IRS Cumulative Bulletins Until 2008, Internal Revenue Bulletins were ultimately consolidated into Cumulative Bulletins. This link has the Cumulative Bulletins back to 1919, which can be helpful in finding older revenue rulings, etc.
IRS Early Drop The IRS sometimes releases Rulings, Procedures and other technical items in advance of publishing them in the Internal Revenue Bulletin. The full text of these advance notices is available in PDF format. This list's filenames are based on the items' desig
IRS Notice 2013-61: Application of Windsor Decision and Rev. Rul. 2013-17 to Employment Taxes IRS Notice creating simplified procedures for refunds of employment taxes on benefits provided to same-sex spouses
Legalbitstream Includes court cases, Revenue Rulings, Revenue Procedures, Private Letter Rulings, Actions on Decisions, US Income Tax Treaties, and many other IRS materials, back to 1990.
Notice 2004-79, 2004-49 IRB 898 (December 6, 2004) Notice that the Working FamiliesTax Relief Act of 2004 (WFTRA), Pub. L. No. 108-311, 118 Stat. 1166, will not affect the definition of dependent for purposes of section 106.
Notices Archive IRS Notices from 2001 to the present, from the IRS site.
Search Internal Revenue Bulletins From the IRS website. Search complete Internal Revenue Bulletins from 1996 to the present, or individual articles in HTML format from 2003 to the present.

Other Government Agencies

Bureau of Labor Statistics
Centers for Medicare & Medicaid Services (CMS) Formerly the Health Care Financing Administration (HCFA")
Equal Employment Opportunity Commission
Equal Employment Opportunity Commission Compliance Manual Chapter 3: Benefits
FDIC: Trust Examination Manual, Employee Benefit Law, Regulations, and Opinions Comprehensive guide to ERISA, regulations, Department of Labor and Internal Revenue Service administrative guidance, with a focus on the investment of employee benefit plan assets.
General Accounting Office home page The General Accounting Office is the investigative arm of Congress. GAO exists to support the Congress in meeting its Constitutional responsibilities and to help improve the performance and accountability of the federal government for the American people.
General Accounting Office search engine This database, sponsored by the U.S. General Accounting Office ("GAO"), contains all publicly released GAO reports from FY 1995 to the present, as well as approximately 85% of the publicly released reports for FY 1994 and 3% for FY 1993.
Railroad Retirement Board
Securities & Exchange Commission
Small Business Administration
Treasury Department Office of Tax Policy Includes links to information on the Benefits Tax Counsel's office, and to a page for submitting comments on tax policy issues.
U.S. Census Bureau Information on State and Local Government Public Employee Retirement Systems Includes national summary of retirement systems, revenues of retirement systems by state and level of government, expenditures of retirement systems by state and level of government, cash and investment holdings of retirement systems by state and level of
USA.gov Official website for searching all agencies of the U.S. government. Also includes links to state information for each of the 50 states.

Pension Benefit Guaranty Corporation

Maximum Monthly Pension Guarantee Table
PBGC Appeals Board Decisions Three-member (significant) decisions of the Appeals Board.
PBGC Federal Register Documents
PBGC Final Rules (Other Than Interest Rate Updates) with Associated Proposed Rules
PBGC Forms
PBGC Guidance on Plan Terminations
PBGC Guidance on Premiums
PBGC home page
PBGC Opinion Letters
PBGC Pending Proposed Rules
PBGC Pension Search Find out whether you are owed a benefit from a private pension plan which has been closed, if benefits are now being held by the PBGC.
PBGC Practitioner Resources
Proposed PBGC Regulations
Reorganization Plan No. 4 of 1978 Reorganization plan which divided responsibility for administering ERISA among the various federal agencies.

Internal Revenue Service: Private Letter Rulings

IRS Ruling on Excess Benefit Plans Ruling issued to the New York State & Local Retirement Systems regarding the taxation of an excess benefit plan.
Legalbitstream Includes court cases, Revenue Rulings, Revenue Procedures, Private Letter Rulings, Actions on Decisions, US Income Tax Treaties, and many other IRS materials, back to 1990.
Private Letter Ruling 200345043 (August 13, 2003) Private letter ruling discusses effect on a governmental plan of having contributing employer privatized.
Private Letter Rulings, beginning in 1999 From the IRS website.
Technical Advice Memorandum 199903032 Technical Advice Memorandum discussing the tax consequences of a failed section 457 plan.

Department of Labor: Prohibited Transaction Exemptions

EBSA Federal Register Notices (includes prohibited transaction notices)
Prohibited Transaction Class Exemptions Class exemptions from the ERISA Prohibited Transaction rules granted by the Department of Labor
Prohibited Transaction Individual Exemptions Individual exemptions from the ERISA Prohibited Transaction rules granted by the Department of Labor

Regulations

Electronic Code of Federal Regulations ("e-CFR") This is the most current free source of federal regulations.
Family and Medical Leave Act – Final Rule to Revise the Definition of “Spouse” Under the FMLA – Wage and Hour Division (WHD) – U.S. Department of Labor Family and Medical Leave Act spousal protections extended to same-sex spouses, regardless of domicile.
Internal Revenue Bulletin Internal Revenue Bulletins beginning in 2003, in both HTML (Web page) and pdf formats.
Regulations.gov Portal for Federal rulemaking. Allows the public to find, review, and submit comments on Federal documents that are open for comment and published in the Federal Register.

Retirement Savings Calculators

401(k) Retirement Calculator Find your 401k projections with 401K Retirement calculator to get an estimate of the value of your 401k retirement account and get a personalized report
Federal Employees Retirement Calculator Published by the Office of Personnel Management and the Social Security Administration, this calculator allows for computation of an estimate of Civil Service Retirement System ("CSRS"), CSRS Offset and Federal Employees Retirement System (&
Financial Calculators Includes Retirement Savings Calculators for calculation of the result of various deposits to regular or Roth IRAs, of the amount needed at retirement in order to spend a particular amount thereafter, etc.
Financial Calculators from Arizona Central Credit Union This page provides 56 interactive calculators to help users understand the long term impacts of their financial decisions
Retirement Calculator (From the editors of CNN and Money magazine)
Retirement Planning Calculator Retirement planning calculator is a retirement planner.
Retirement Planning Calculator from the Calculator Site Use this retirement planning tool to work out how much you might need to save in order to meet your retirement goals. Based upon the information you provide, this calculator will provide you with a possible forecast savings guide to meet your projected retirement spending.
Retirement Planning Calculators from Dinkytown.net Quickly determine if your retirement plan is on track - and learn how to keep it there.
Retirement Simulation Retirement calculator performs 5000 simulations.
Savings Calculators from the Calculator Site Use these powerful savings calculators to work out the interest on your IRA, ISA, bond or savings account balance. The regular deposit savings calculator allows you to include an additional monthly deposit or withdrawal, with or without yearly inflation increases
Social Security Benefit Calculator
Society of Actuaries Actuarial Tables, Calculators & Modeling Tools Contains links to permit calculation of mortality and morbidity.

Internal Revenue Service: Revenue Procedures

Internal Revenue Bulletin Internal Revenue Bulletins beginning in 2003, in both HTML (Web page) and pdf formats.
IRS Cumulative Bulletins Until 2008, Internal Revenue Bulletins were ultimately consolidated into Cumulative Bulletins. This link has the Cumulative Bulletins back to 1919, which can be helpful in finding older revenue rulings, etc.
IRS Early Drop The IRS sometimes releases Rulings, Procedures and other technical items in advance of publishing them in the Internal Revenue Bulletin. The full text of these advance notices is available in PDF format. This list's filenames are based on the items' desig
Legalbitstream Includes court cases, Revenue Rulings, Revenue Procedures, Private Letter Rulings, Actions on Decisions, US Income Tax Treaties, and many other IRS materials, back to 1990.
Revenue Procedure 2008-55 Provides list of federal tax provisions that treat Native American tribal governments as state governments, and list of organizations treated as tribal governments for this purpose.
Revenue Procedures Archive Revenue procedures from 2000 to the present, from the IRS site.
Search Internal Revenue Bulletins From the IRS website. Search complete Internal Revenue Bulletins from 1996 to the present, or individual articles in HTML format from 2003 to the present.

Internal Revenue Service: Revenue Rulings

Internal Revenue Bulletin Internal Revenue Bulletins beginning in 2003, in both HTML (Web page) and pdf formats.
IRS Cumulative Bulletins Until 2008, Internal Revenue Bulletins were ultimately consolidated into Cumulative Bulletins. This link has the Cumulative Bulletins back to 1919, which can be helpful in finding older revenue rulings, etc.
IRS Early Drop The IRS sometimes releases Rulings, Procedures and other technical items in advance of publishing them in the Internal Revenue Bulletin. The full text of these advance notices is available in PDF format. This list's filenames are based on the items' desig
Legalbitstream Includes court cases, Revenue Rulings, Revenue Procedures, Private Letter Rulings, Actions on Decisions, US Income Tax Treaties, and many other IRS materials, back to 1990.
Revenue Ruling 2013-17 Revenue ruling regarding tax treatment of married same-sex couples
Revenue Rulings Archive Revenue rulings from 2000 to the present, from the IRS site.
Search Internal Revenue Bulletins From the IRS website. Search complete Internal Revenue Bulletins from 1996 to the present, or individual articles in HTML format from 2003 to the present.

Same-Sex Spouse and Domestic Partner Benefits

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law IRS guidance for married same-sex couples
Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions IRS guidance for couples who are not legally married, but are in civil unions or domestic partnerships
Canadian Modernization of Benefits Act Text of act which provided that same-sex common law partners would be treated the same as opposite-sex ones under Canadian law.
Corporate Equality Index Human Rights Campaign Foundation's Corporate Equality Index is the national benchmarking tool on corporate policies and practices related to LGBT employees.
EEOC: Protections Against Employment Discrimination Based on Sexual Orientation or Gender Identity
Employee Benefits Effects of Treasury, IRS and Department of Labor Announcements That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes
Equal Benefits Ordinance (San Francisco) Source Materials
Family and Medical Leave Act – Final Rule to Revise the Definition of “Spouse” Under the FMLA – Wage and Hour Division (WHD) – U.S. Department of Labor Family and Medical Leave Act spousal protections extended to same-sex spouses, regardless of domicile.
Goodridge v. Department of Public Health, 798 N.E.2d 941 (Mass. 2003) Decision that legalized same-sex marriage in Massachusetts
Hollingsworth v. Perry Supreme Court decision which held that the sponsors of Proposition 8 (banning same-sex marriage in California) did not have standing to appeal the District Court's overturning of Proposition 8.
IRS Letter Ruling 200108010 Concerning Domestic Partner Health Benefits Provides a guide to the legal, income tax, and employment tax issues that arise for employers, employees, and the fund when a multiemployer fund provides health benefits to domestic partners.
IRS Notice 2013-61: Application of Windsor Decision and Rev. Rul. 2013-17 to Employment Taxes IRS Notice creating simplified procedures for refunds of employment taxes on benefits provided to same-sex spouses
Obergefell v. Hodges Supreme Court decision which struck down bans on same-sex marriage
Resources: Workplace Links to a variety of resources related to employment for same-sex couples, from the Human Rights Campaign.
Revenue Ruling 2013-17 Revenue ruling regarding tax treatment of married same-sex couples
Same-Sex Marriage: Thinking About Employee Benefits Article discusses the rights of Maryland same-sex spouses, given Maryland's recent passage of same-sex marriage.
State Taxes and Married Same-Sex Couples Before Obergefell Chart shows state-by-state analysis of whether same-sex married couples could file joint state income tax returns before the Obergefell decision.
Technical Release No. 2013-04 Guidance to Employee Benefit Plans on the Definition of "Spouse" and "Marriage" under ERISA and the Supreme Court's Decision in United States v. Windsor
United States v. Windsor Supreme Court decision which struck down section 3 of the Defense of Marriage Act, which had precluded federal recognition of same-sex marriages
Windsor Same-Sex Marriage Claims Social Security Administration guidance for married same-sex couples

Divided Retirement Systems Section 1008 of the Social Security Handbook gives guidance on which states have "divided retirement systems," i.e., employees who are covered by state retirement systems but not by Social Security.
Maximum Benefits and Contributions Limits Updated each year to include changes made by IRS to 403(b), 401(k), 457(b), defined benefit, defined contribution, employee stock ownership ("ESOP"), individual retirement ("IRA"), SIMPLE, and simplified employee pension ("SEP") plans and by the Social Se
Social Security Administration
Social Security Handbook
Social Security Online: State and Local Government Employers Excerpt: "You will find information about how public employees are covered for Social Security and Medicare, frequently asked questions, laws and regulations, Publications, who to contact in your State, and related web links that will help you understand
Windsor Same-Sex Marriage Claims Social Security Administration guidance for married same-sex couples

Socially Responsible Investing

Capital Missions Company
John L. Weinberg Center for Corporate Governance (Weinberg Center) Formerly the Investor Responsibility Research Center Institute (IRRCi)
US SIF –The Forum for Sustainable and Responsible Investment

State Materials

Code Library Contains links to municipal codes of various cities throughout the US.
Federation of Tax Administrators Links to state tax forms and information on state taxes.
GovTrack.us: State Legislation Links to legislation for each of the 50 states, and a search form to search legislation in all states.
Municipal Codes Online From Municipal Code Corporation, allows access to codes for various cities and counties throughout the US.
National Conference of Commissioners on Uniform State Laws
State Court Web Sites
State Tax Forms Links to tax forms for all 50 states.
State Taxes and Married Same-Sex Couples Before Obergefell Chart shows state-by-state analysis of whether same-sex married couples could file joint state income tax returns before the Obergefell decision.
US State Tax Forms and Instructions Links to state tax forms and information for all 50 states.

Regulations: Treasury (IRS) Regulations

Advance Notice of Proposed Rulemaking REG-133223-08 Describes the rules the Treasury Department considers proposing relating to the determination of whether a plan of an Indian tribal government is a governmental plan within the meaning of Section 414(d) and contains an appendix that includes a draft notic
Advance notice of proposed rulemaking REG-157714-06 Describes the rules the Treasury Department considers proposing relating to the determination of whether a plan is a governmental plan within the meaning of Section 414(d) and contains an appendix that includes a draft notice of proposed rulemaking on whi
IRS Regulations From the GPO
Legalbitstream Includes court cases, Revenue Rulings, Revenue Procedures, Private Letter Rulings, Actions on Decisions, US Income Tax Treaties, and many other IRS materials, back to 1990.
Proposed IRS Regulations
Title 26, Electronic Code of Federal Regulations (e-CFR) This is the most current free source of federal regulations.
Treasury Regulations Archive Proposed and final treasury regulations from 2000 to the present, from the IRS site.

United States Code

Browse United States Code – Government Printing Office database
House of Representatives' searchable US Code database Office of the Law Revision Counsel
Legal Information Institute (Cornell University)
U.S. House of Representatives Downloadable U.S. Code
United States Code From Office of the Law Revision Counsel, typically the most current version available online.