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This essential desk reference provides practitioners with the full text of all final, interim, temporary, and proposed ERISA-related regulations from the DOL, PBGC, Treasury, and other agencies. A history of amendments follows each section. An index covers this volume and the law in the companion volume ERISA: The Law and the Code.
A companion volume to ERISA: The Law and the Code and Affordable Care Act: Law and Regulations, Annotated
ERISA Regulations, 2015 Edition contains the full text of all proposed and final regulations through June 30, 2014, that affect benefits plans—from the Department of Labor, Pension Benefit Guaranty Corporation, and the Treasury Department, as well as other agencies. Developments covered in the 2015 Edition include: Department of Labor (Employee Benefits Security Administration) regulations on final rules under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008; and a technical amendment to external review for the multi-state plan program; Pension Benefit Guaranty Corporation regulations on PBGC premium due dates and Title IV treatment of rollovers from defined contribution plans to defined benefit plans (proposed); and Internal Revenue Service regulations on tax credit for employee health insurance expenses of small employers and information reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans.
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