ERISA: The Law and the Code, Annotated, 2016 Edition

This desk reference contains the full, updated text of the Employee Retirement Income Security Act (ERISA) and related portions of the Tax Code and Public Health Service Act (PHSA).

Current through December 31, 2015.

Price: $225.00 Book



This resource is a companion volume to ERISA Regulations and Affordable Care Act: Law and Regulations, Annotated.

This is an essential desktop reference for attorneys with an ERISA-related practice, as well as for employee benefit, executive compensation, and health care practitioners and consultants. It contains the full, updated text of the Employee Retirement Income Security Act (ERISA) and relevant portions of the Internal Revenue Code (Tax Code) and the Public Health Service Act (PHSA).   

The 2016 Edition has been updated to incorporate the important changes to ERISA, the tax code, and PHSA made by recent legislation. Representative highlights include:

  • Pub. L. No. 114-113: delayed until 2020 the implementation of the “Cadillac” tax (40% excise tax on high-cost health plans) and made the excise tax deductible as a business expense; delayed the implementation of the annual health insurance fee required to be paid by insurance providers that insure the health risks of U.S. citizens and residents and individuals located in the United States; made several changes to the rules governing individual retirement accounts, including making permanent the provision permitting tax-free IRA distributions to charity; allowed rollover contributions from other retirement plans to SIMPLE retirement accounts; and applied a longer period for rollovers from airline  bankruptcies
  • Pub. L. No. 114-74: accelerated the Pension Benefit Guaranty Corporation (PBGC) flat-rate and variable-rate premium due date for the 2025 plan year by one month; increased the single-employer flat-rate premium; and increased the flat-rate premium for the years 2017 – 2019
  • Pub. L. No. 114-41: extended the date by which qualified transfers of excess pension assets from overfunded plans may be made to a medical expense account for the payment of retiree health care expenses; and provided that qualified transfers will not be treated as impermissible employer reversions or prohibited transactions under ERISA if made prior to January 1, 2026.



  • ERISA Finding List
  • IRC Finding List
  • PHSA Finding List
  • Part 1 - Text of ERISA
  • Part 2 - IRC Excerpts
  • Part 3 - PHSA Excerpts
  • Part 4 - Reports
  • Indexes 


Learn more about this book’s authors and editors.
Sharon F. Fountain, Esq. is the Managing Editor for Compensation Planning at Bloomberg BNA Tax & Accounting, Arlington, VA.


View full tables of contents and read the book’s preface or introduction.