I. Introduction

This guide is intended as a starting point for research in the law of employee benefit plans (including welfare benefit plans, such as medical plans and cafeteria plans, and pension plans) at Georgetown Law Library. It includes both primary and secondary materials, in both print and electronic formats.

If you have questions, please feel free to stop by the Library's Reference Desk or by email: libref@law.georgetown.edu.

II. Getting Background Information

When you begin a research project, it is often helpful to have an overview of the topic, to familiarize yourself with the issues, and to learn what words are commonly used to describe them. This will aid greatly when searching for more specific information later. The following sources are good for background and overview.

Selected Treatises

• Employee Benefits Law, Steven J. Sacher et al. (2d ed. 2000) KF3509 .E58 also available online through the Bloomberg BNA Benefits Practice Center (in the Legal Analysis box on the bottom left of the webpage, listed under the BNA Books subheading).
  The 2nd edition provides a brief history of the Employee Retirement Income Security Act, including discussion of the statutory structure, then regulation of qualified retirement plans. There are also chapters on ERISA's Effect on other laws, as well as fiduciary responsibility, employment discrimination and employee benefits and criminal investigation and civil RICO. The online edition links to applicable case law, legislation and regulations and is updated regularly.

• Employee Benefit Plans in a Nutshell, Jay Conison (3d ed. 2003) KF3512.Z9 C68
  Written as an introduction to the law of employee benefit plans, this title includes chapters on the economic aspect of plans, the legislative background of ERISA, benefit protection and distribution, nondiscrimination, funding and contributions.
  
  
• The Employee Retirement Income Security Act of 1974: A Political History, James A. Wooten (2004) KF3512 .W67
  This is an analysis of the policy making required to reform employee benefits law. It explains in detail how public officials in the executive branch and Congress overcame strong opposition from business and organized labor to pass legislation regulating employer-sponsored retirement and health plans.
  
  
  
• 
  ERISA Class Exemptions, Donald J. Myers, Michael B. Richman(3d ed. 2006, last updated 2007; library cancelled updates) KF3512 .M94
  Proposed, interim and final ERISA class exemptions are covered, as well as court decisions. I mportant developments such as the amended QPAM exemption, new automatic rollover safe harbor, and proposed expanded relief for securities lending are also highlighted.
  
  
  

• ERISA Litigation, Jayne E. Zanglein, Susan J. Stabile (2d ed. 2005) KF3512 .Z36
  Who can sue and who can be sued are the underlying premise of this guide to litgation under the Employee Retirement Income Security Act of 1974. Topics covered include discovery, process serving, class action options, attorney-client privilege and more.
  
  
• Introduction to Employee Benefit Law: Policy and Practice, Colleen E. Medill KF3509 .M43
  This is part of West's American Casebook Series with chapters on qualified retirement plans, welfare benefit plans, fiduciary duties and prohibited transactions, civil enforcement actions and preemption of state law.
  
  
• Qualified Retirement Plans, Michael J. Canan KF3512 .C331
  Topics covered in Volume 1 include plan selection, qualification, operation, administration and termination. Volume 2 focuses on enforcement, governmental, church and exempt organization retirement plans and plans in mergers and acquisitions. Appendices include samples and descriptions of IRS pre-approved plans.

Loose-leaf Services and Current Awareness Services

• Benefits Practice Center (Bloomberg BNA)
  This service organizes BNA's collection of pension and benefits information into 3 main reference libraries: the Employee Benefits Library, the ERISA Compliance & Enforcement Library, and the Executive Compensation Library
• CCH Labor and Employment eLibrary
  A complete labor and employment law resource that links federal and state labor and employment laws to thousands of cases, concise explanations and expert analysis. Requires the creation of an individual username and password on first-time use.
• Checkpoint (RIA)
  A tax and accounting research tool that provides comprehensive and full-text coverage of federal, state and some international tax materials, including those related to employee benefits. Provides access to RIA tax publications, including the RIA Citator 2d, Federal Tax Coordinator 2d, U.S. Tax Reporter, RIA Tax Alerts, all 50 state and local tax reporters, and 3 WGL journals.
• COBRA Guide: Group Health Plan Continuation Coverage, in One Volume KF3605 .A6 C62
• EBRI Issue Briefs KF3509 .A15 E27
• ERISA Litigation Reporter (Westlaw - GLERISALR)
• Employee Benefits Compliance Coordinator (RIA) (library cancelled updating in 2008) KF3509 .A6 E43.
  
• Pension and Benefits Daily (BNA)
  
• Pension and Benefits Reporter (BNA)
  

Other titles can be found by searching on GULLiver under the following subject headings:

• Employee fringe benefits - Law and legislation - United States
• Employee fringe benefits - Taxation - United States
• Employee fringe benefits - United States
• Pension trusts - Law and legislation - United States
• Pension trusts - Taxation - Law and legislation - United States
• United States, Employee Retirement Income Security Act of 1974

III. Finding Journal Articles

For recent articles, online sources are the most effective. You can use Lexis or Westlaw, for the full text of many (but NOT all) law journals, or you can use online indexes from the Library's homepage to get citations for articles in just about all legal journals. For a complete guide on how to find journal articles, consult "Using Articles for Legal and Non-Legal Research" research guide on the Law Library web site.

Major Employee Benefits Law Journals

• Benefits Law Journal and in print (1988 - 2008) K2 .E6
• Journal of Pension Benefits
• Journal of Pension Economics and Finance
  
• Journal of Pension Planning and Compliance and in print (1978 - 2009) K10 .O61

 

IV. Legislation

ERISA (Employee Retirement Income Security Act of 1974, as amended, 29 USC 1001 et seq.) and the Internal Revenue Code are the federal laws that regulate most employee benefits.

A. United States Code

• Official and annotated codes in print, USC, USCA, USCS
• Lexis (USCS Titles 26,29,37,38,42 - Pension & Benefits Related)
• Westlaw (FPEN-USCA)
• World Wide Web http://uscode.house.gov/ or http://www.law.cornell.edu/uscode

B. Proposed Federal Legislation

• Thomas http://thomas.loc.gov (for the full text and status of pending and recently enacted immigration legislation, try a word search in the current Congress
• National Conference on Public Employee Retirement Systems http://www.ncpers.org/
• Lexis (Congressional Full Text Bills - Current Congress)
• CQ.com on Congress
• CongressDaily

C. Federal Legislative Histories

For complete legislative history information, read our Legislative History Research Guide .

V. Federal Regulations

A. Code of Federal Regulations

• e-CFR (This is the most current free source of federal regulations.)
• US Department of Labor's Rulemaking and Regulations
• ERISA Interpretive Bulletins
• Pension Benefit Guaranty Corporation Regulations (Title 29 of CFR Parts 4000-4907)
• CFR (print) KF70 .A3
• Lexis (CFR-Pensions & Benefits Titles 20,26,29,38,42,45)
• Westlaw (FPEN-CFR)
• GPO Access (1996 - )
• HeinOnline (1938 - )

B. Federal Register

• Federal Register (current in print; archives in microfiche) KF70 .A2
• HeinOnline (1936 - )
• Lexis (1936 - ) (FR-Federal Register)
• Westlaw (1980 - ) (FPEN-FR)
• GPO Access (1994 - )
• EBSA (Employee Benefits Security Administration)
  • Proposed Rules (1996 - )
  • Final Rules (1996 - )

VI. Administrative Rulings and Case Law

A. Generally

• Employee Benefit Cases: Decisions of Federal and State Courts, Administrative Agencies, and Arbitrators in the Field of Employee Benefits Law (BNA), KF3509 .A6 E4; also available online through the Bloomberg BNA Benefits Practice Center

B. Advisory Opinions of the Employee Benefits Security Administration under Title 1 of ERISA

• Lexis (Department of Labor ERISA Opinion Letters) (Oct. 1974 - )
• EBSA (Employee Benefits Security Administration) (1992 - )

C. Information Letters released by the Department of Labor's Employee Benefits Security Administration (formerly the Pension and Welfare Benefits Administration, name changed in February 2003)

• Lexis (Department of Labor ERISA Opinion Letters) (Oct. 1974 - )
• Westlaw (FPEN-EBSAIL) (selected coverage from 1977, full coverage 1992 - )
• EBSA (Employee Benefits Security Administration) (1986 - )

D. Opinion Letters Responding to Specific Inquiries Regarding the Effect of Title IV of ERISA on Pension Programs Overseen by the Pension Benefit Guaranty Corporation (PBGC)

• Lexis (Pension Benefit Guaranty Corporation Opinion Letters) (Nov. 1974 - )
• Westlaw (FPEN-PBGC) (1974 - )

E. Opinion Letters Released by the Employee Benefits Security Administration that Respond to Specific Inquiries Regarding Practices under Title I of ERISA

• Lexis (DOL ERISA Opinion Letters & Pension Benefit Guaranty Corp Decs) (Nov. 1974 - )
• Westlaw (FPEN-ERISA) (1974 - )

F. Granted Class Exemptions

• EBSA (Employee Benefits Security Administration) (1975 - )

G. EXPRO Exemptions Under Prohibited Transaction Exemption 96-62

• EBSA (Employee Benefits Security Administration) (1997 - )

H. Individual Exemptions under Title 1 of ERISA handled by EBSA's Office of Exemption Determinations (OED)

• EBSA (Employee Benefits Security Administration) (1996 - )

J. Federal Court Decisions

• Lexis (Federal Pensions and Benefits Cases)
• Lexis (BNA Employee Benefits Cases) (from November 3, 2000)
• Westlaw (FPEN-CS) including Supreme Court cases FPEN-SCT, Courts of Appeals cases FPEN-CTA, and District Court cases FPEN-DCT
• Employee Benefit Cases: Decisions of Federal and State Courts, Administrative Agencies, and Arbitrators in the Field of Employee Benefits Law (BNA), KF3509 .A6 E4; also available online through the Bloomberg BNA Benefits Practice Center
• World Wide Web (good for recent cases only). For links to all federal court home pages, go to the U.S. Courts home page.

VII. Getting Specific Facts

• Forms and Documents (EBSA)
  
• Publications and Reports (EBSA)
  Collection of EBSA's publications on consumer health, consumer pension, health compliance assistance, pension compliance assistance, filing requirements and EBSA reports. These publications serve as detailed FAQs.
• PBGC Pension Insurance Data Book (1996 - )
  
• Pension Participant Publications (PBGC)
  
• Fact Sheets (PBGC)
  
• PBGC Technical Updates (1995 - )
  
• Monthly Interest Rate Update
  

VIII. Federal Agencies

A. Employee Benefits Security Administration (previously known as Pension and Welfare Benefits Administration)
The Employee Benefits Security Administration is responsible for administering and enforcing the fiduciary, reporting and disclosure provisions of Title 1 of the Employee Retirement Income Security Act of 1974.

B. Internal Revenue Service
IRS has "primary responsibility for participation, vesting and funding issues of ERISA." Title II of ERISA (which amended the Internal Revenue Code is administered by the IRS.

C. Pension Benefit Guaranty Corporation
The Pension Benefit Guaranty Corporation is a federal government corporation established by Title IV of the Employee Retirement Income Security Act of 1974 (ERISA) to protect "the retirement incomes of about 44 million American workers in about 32,500 privately defined benefit pension plans." Annual Reports (from 1995) are available in pdf format.

IX. Other Internet Resources

• ABA's Employee Benefits Committee of the Section of Labor and Employment
  
• American Benefits Council
  advocate of employee-sponsored benefit programs
• American Society of Pension Professionals & Actuaries (ASPPA)
  
• Boettner Center for Pensions and Retirement Research (Wharton School of Business, University of Pennsylvania)
  
• Center for Retirement Research at Boston College
  
• Employee Benefit Research Institute
  The Employee Benefit Research Institute is a "nonprofit, non partisan organization committed exclusively to data dissemination, policy research, and education on economic security and employee benefits." Factsheets (from 1996) and executive summaries of Issue Briefs are available for free on the web site.
• Financial Industry Regulatory Agency
  
• freeERISA.com (Free Access to Pension and Benefit Data)
  
• International Foundation of Employee Benefit Plans
  
• Joint Board for the Enrollment of Actuaries
  Pursuant to section 3041 of ERISA, the Joint Board is responsible for the enrollment of individuals who wish to perform actuarial services under ERISA.
• National Association of Insurance Commissioners (NAIC)
  It is "the organization of insurance regulators from the 50 states, the District of Columbia and the four U.S. territories. The NAIC provides a forum for the development of uniform policy when uniformity is appropriate."
• Using the Web for Employee Benefits Research: Recommended Links
• 401k Help Center