Pension and Employee Benefits Code ERISA Regulations as of January 1, 2026 (5 Volumes)

The Pension and Employee Benefits Code ERISA Regulations as of January 1, 2026 (5 Volumes) provides the pension/benefits professional with a one-stop resource designed to provide easy access to the law and regulations that govern pension plans, 401(k) plans, group health insurance and other types of employee benefit plans, all current as of January 1, 2026. Regardless of the nature of your pension/benefits question, you'll find easy access to the information you seek.

Do you need to quickly double-check an issue for a client? If you know which law or regulation you need to consult, it's easy to find what you're looking for:

• Use Volumes 1 and 2 to find the Internal Revenue Code and its final regulations
• For ERISA and its final regulations, consult Volume 3
• For proposed regulations under both the Internal Revenue Code and ERISA, use Volume 3

In Volumes 1-3, law provisions and their associated final regulations are arranged in easy, "flip through" numeric order to guide you to the exact subsection you're looking for. Or, use the detailed Table of Contents offered in each volume as another way to zero in on the pertinent law or regulation section.

Do you need to do in-depth research? If you are exploring an issue in-depth, the Code/ERISA set provides several tools to guide you:

• A detailed Topical Index in Volume 3 provides a topic-based approach to your research.
• If you want to understand the impact a recent Act of Congress had on the pension/benefits area, turn to the "Recent Public Law Code and ERISA Locator Table" in Volume 3. This handy chart provides the location of significant benefits-related amendments to the Internal Revenue Code and ERISA made by key laws enacted after 2000.
• Another useful feature—the U.S. Code-ERISA Locator Table in Volume 3—helps you quickly convert a U.S.C. citation to its corresponding ERISA citation

If you seek "behind the scenes" insight regarding a specific pension/benefits topic, Volume 4 provides a valuable set of the federal agencies' own explanations (or preambles) issued for most IRS or EBSA/PBGC regulations promulgated since 2008. Each preamble begins with boldfaced text that will guide you to the location in Volumes 1, 2, or 3 of the full text of the final regulation.

Do you need to research the legislative history of a pension/benefits provision? If you need to understand the intent of Congress in enacting a particular change to pension/benefits law, Volume 5 provides a complete set of the Committee Reports written by House and Senate staff members during the original Congressional debates over the legislation, beginning with the enactment of ERISA (P.L. 93-406). Three detailed Tables of Contents and a Topical Index provide easy access to the material, whether you are researching a specific public law, a specific Code or ERISA section, or simply need to understand the legislative history grounding a particular topic.

Are you researching new retirement plan law developments? The Code/ERISA set is fully updated to include retirement plan law developments. Volumes 1, 2, and 3 include the pension/benefit-related changes contained in the One Big Beautiful Bill Act, enacted July 4, 2025, the Secure 2.0 Act of 2022, enacted December 29, 2022, the American Rescue Plan Act, 2021, enacted March 11, 2021, the Consolidated Appropriations Act, 2021, enacted December 27, 2020, and the Coronavirus Aid, Relief and Economic Security (CARES) Act, enacted March 27, 2020.

• Volumes 1 and 2 contain all SECURE Act and Secure 2.0 Act of 2022 amendments to the Internal Revenue Code relating to pension/benefits.
• Volume 3 contains all SECURE Act and Secure 2.0 Act of 2022 amendments to ERISA.

Previous Edition: Pension and Employee Benefits Code ERISA Regulations as of January 1, 2025 (5 Volumes), ISBN : 9781543883459