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Using the Web for Employee Benefits Research:
Recommended Links

Table of Contents Source Documents on the Web United States Code IRS Documents IRS Temporary and Final Regulations IRS Proposed Regulations Revenue Rulings and Revenue Procedures Forms and Publications Private Letter Rulings, Technical Advice Memoranda, Chief Counsel Advice Applicable Federal Rates Examination (Audit) Guidelines Employee Plans News Listing of Required Modifications (LRM) Language Alert Guidelines, Explanations & Plan Deficiency Paragraphs Employee Plans CPE Texts Retirement Plans Web Page Department of Labor Documents DOL Final and Temporary Regulations DOL Proposed Regulations Advisory Opinions and Information Letters Field Assistance Bulletins Class Exemptions Publications ERISA Advisory Council Working Group Reports Pension Benefit Guaranty Corporation Documents PBGC Regulations Technical Updates Current Interest Rates Forms for Plan Administrators Publications for Plan Administrators Pension Search Directory Federal Register Court Opinions Congressional Record U.S. General Accounting Office Reports Congressional Documents Thomas Web server provides full text of bills, committee reports and some committee hearings transcripts House Ways and Means Committee House Committee on Education and the Workforce Senate Finance Committee Senate Health, Education, Labor & Pensions Committee Senate Special Committee on Aging Joint Committee on Taxation "Blue Books" Keeping Current Government Sources IRS Employee Plans Corner EBSA (DOL) PBGC What's New page Joint Committee on Taxation 2005 Publications Recommended Free or Primarily Free Online Publications for Plan Sponsors and Compliance Service-Providers Recommended Pay-to-Access Web Publications for Plan Sponsors and Compliance Service-Providers Lists of Links (online compilations) Message Boards Surveys and Research Reports

Welcome to my bookmarks! Here's an organized, annotated list of online resources for performing employee benefits research online. The list is far from comprehensive, but I believe it contains almost all of the online resources that a busy employee benefits practitioner would find most useful.

Caution: I invite you to consider these links to be a helpful supplement to the use of professional, paid advisors upon whose opinions you can rely, and to the use of comprehensive fee-based publications (some of which have a substantial online presence as well).

If you have suggestions for additions or improvements, or if you spot mistakes or broken links, please let me know via email. -- Dave Baker, davebaker@benefitslink.com

A. United States Code

1. Government Printing Office:
   http://www.access.gpo.gov/congress/cong013.html

   Searchable by keywords. Caution: neither this database nor the others shown below are up-to-the-minute; versions on the Web might even be more than a year old.

2. Cornell Legal Information Institute:
   http://www4.law.cornell.edu/uscode/

   Can pull up text of a particular title and section number; can browse table of contents in each title and "drill down" to text of particular sections.

   Handy "Updates" link appears at the right side of the page once you have a particular section on-screen, which searches a House of Representatives server for recent changes to the particular section.

   Also has a keyword search engine:
   http://www4.law.cornell.edu/cgi-bin/empower?DB=uscode

3. House of Representatives, Office of the Law Revision Council:
   http://uscode.house.gov/usc.htm

   Searchable by keywords.

   Site includes "Classification Tables" showing which U.S. Code sections have been affected by recent legislation:
   http://uscode.house.gov/uscct.htm

4. Article about Using These Code Sources:
   http://www.llrx.com/columns/usc.htm
   (Law Library Resource Xchange, LLC)

B. IRS Documents

1. IRS Temporary and Final Regulations
   1. Government Printing Office

      GPO has a page for making searches using keywords (search terms); specify Title 26 and then click "continue":
      http://www.access.gpo.gov/nara/cfr/cfr-table-search.html

      GPO has a page allowing the retrieval of a particular regulation by section number:
      http://www.access.gpo.gov/nara/cfr/cfr-retrieve.html#page1

      Or browse through the final and temporary income tax regulations as of April 1, 2001 using a table of contents:
      http://www.access.gpo.gov/cgi-bin/cfrassemble.cgi?title=200126

   2. BenefitsLink has HTML versions of most benefits-related proposed and final regulations from 1995 forward:
      http://benefitslink.com/taxregs/
2. IRS Proposed Regulations
   1. The Federal Register is where proposed regulations are published. (See "Federal Register," later in this outline.)
   2. BenefitsLink has HTML versions of most benefits-related proposed and final regulations from 1995 forward:
      http://benefitslink.com/taxregs/
3. Revenue Rulings and Revenue Procedures
   1. Official IRS sources
      • Internal Revenue Bulletins are online from the IRS (back to mid-1995) in PDF format; they are online in HTML format back to July 2003.
        • HTML: http://www.irs.gov/irb/
        • PDF: http://www.irs.gov/businesses/lists/0,,id=98230,00.html

        Note: addresses ("URLs") on the World Wide Web are case-SENSITIVE.

        PDF ("Portable Document Format") enables you to view an exact reproduction of a document on your computer screen or to print it to a laser printer. PDF files require "Adobe Reader," which is available free:
        http://www.adobe.com/products/acrobat/readstep.html

        Documents in HTML or plain text format are viewable with any Web browser, without the need for any additional software.

        • Advance copies of IRS revenue rulings, revenue procedures and other administrative documents are published for the press and tax professionals by the IRS:
          http://www.irs.ustreas.gov/pub/irs-drop/
        • IRS' Employee Plans office of the Tax Exempt and Government Entities Operating Division recently began collecting the PDF version of benefits-related revenue rulings and procedures issued during the current year:
          http://www.irs.ustreas.gov/retirement/content/0,,id=96685,00.html
      • www.UncleFed.com has revenue rulings and revenue procedures in PDF format also, but on a per-item basis. Not necessary to know the issue of the IRB in which the ruling appeared.
        http://www.unclefed.com/Tax-Bulls/
      • Tax Links (a private Colorado firm) has revenue rulings in HTML format back to 1954:
        http://www.taxlinks.com/rulings/findinglist/revrulmaster.htm - But not revenue procedures.
      • BenefitsLink publishes most benefits-related revenue rulings and revenue procedures in HTML format:
        http://benefitslink.com/IRS/
4. Forms and Publications

   The Internal Revenue Service has almost all forms and IRS publications online:
   http://www.irs.gov/formspubs/

   Almost all forms and publications are available as PDF files, but many of the publications are coming online in HTML format:
   http://www.irs.gov/publications/

   Saving IRS forms (PDF files) for later offline viewing or printing. Best bet:
   upgrade Adobe Acrobat Reader to version 4.0 or 5.0; these versions have a "save document" feature when a link to a PDF document is clicked upon using a Web browser.

5. Private Letter Rulings, Technical Advice Memoranda, Chief Counsel Advice

   These documents generally are not available online except from commercial services, but in January 1999 the IRS began to publish certain of these documents:
   http://www.irs.gov/foia/lists/0,,id=97705,00.html

   These can be sorted by "Uniform Issue List number" (e.g., UIL 423.00-00 is "Employee Stock Purchase Plans").

6. Applicable Federal Rates
   • Current and previous months:
     http://www.timevalue.com/afrindex.htm (TimeValue Software)
   • Alternate site (current and some previous months):
     http://ria.thomson.com/tools/freedownloads.asp (RIA)
7. Examination (Audit) Guidelines from the IRS Manual
   • See 4.71 EMPLOYEE PLANS EXAMINATION OF RETURNS and 4.72 EMPLOYEE PLANS EXAMINATION GUIDELINES at:
     http://www.irs.gov/retirement/article/0,,id=96954,00.html
     Listed there are links to:
     • 01/2003 Miscellaneous Employee Plans Issues
     • 12/2002 Revocation of IRC 401(a) Plans and/or Trusts
     • 12/2002 IRC Section 415(b)
     • 07/2002 Nonbank Trustee Investigation Procedures
     • 06/2002 IRC Section 404
     • 06/2002 Prohibited Transactions
     • 06/2002 IRC Section 415(c)
     • 05/2002 Single Sum Distributions for Defined Benefit Plans
     • 03/2002 Qualified Joint & Survivor Annuity Requirements
     • 03/2002 Employee Contributions & Matching Contributions under IRC 401(m)
     • 03/2002 Cash or Deferred Plans (CODAs)
     • 09/2001 403(b) Plans
     • 08/2001 Employee Stock Ownership Plans (ESOPs)
     • 07/2001 Valuation of Assets
     • 07/2001 Top-Heavy Plans
     • 07/2001 Simplified Employee Plans (SEPs) and Salary Reduction Simplified Employee Pensions (SARSEPs)
     • 05/2001 Multi-Employer Plans
   • Found elsewhere in the IRS Manual are these examination guidelines:
     • Revocation of IRC 401(a) Plans and/or Trusts
     • Plan Terminations
8. Employee Plans News. Begun in the spring of 2001, the Employee Plans News is issued periodically during the year with retirement plan information from the offices of Employee Plans (an operating unit of the Tax Exempt and Government Entities (TE/GE) Division).
   http://www.irs.gov/retirement/article/0,,id=96731,00.html

   Archived issues:
   http://www.irs.gov/retirement/article/0,,id=96719,00.html

   Subscribe for free email delivery:
   http://www.irs.gov/retirement/page/0,,id=6941,00.html

9. Listing of Required Modifications (LRM) Language. Used by the National Office in processing requests for opinion letters on master and prototype plans; recently updated to link to GUST versions.
   http://www.irs.gov/retirement/article/0,,id=97182,00.html
10. Alert Guidelines, Explanations & Plan Deficiency Paragraphs. These forms and documents are tools used by Employee Plans specialists during their review of retirement plans. These forms and documents are available to plan sponsors to use before submitting a determination letter application to the IRS.
    http://www.irs.gov/retirement/article/0,,id=97188,00.html
11. Employee Plans CPE Texts. A series of articles of interest published by the IRS as the Employee Plans Continuing Professional Education Technical Instruction Program for Fiscal Years 1998, 1999, 2001 and 2002. (2000 is not online.)
    http://www.irs.gov/retirement/article/0,,id=96948,00.html

    2002 topics:
    http://www.irs.gov/retirement/article/0,,id=102249,00.html

    • CPE Determinations Processing (An in-depth look at the processing of Employee Plans (EP) Determination Letter Applications.)
    • Overview of Selected Determination Worksheets (An overview of selected determination worksheets (1, 3, 11, 12) used by EP Specialists during their review of retirement plans.)
    • Recurring Issues Report (Insights into frequently recurring defects in plan language that require corrective amendments and delay case closure.)
    • Summary of Plan Requirements under Notice 98-52 (ADP/ACP Safe Harbors), as modified by Notice 2000-3 (A summary of alternative nondiscrimination testing methods or safe harbor 401(k) and (m) provisions and operations.)
    • Required Minimum Distributions - Explanation of Old and New Regulations (A review of the basic rules regarding minimum distributions and highlights of the changes to section 401(a)(9) effective January 1, 2002.)
    • Coverage and Nondiscrimination with Emphasis on Determination Processing
    • Selected Topics Under IRC 415, Section 415(b), and Section 415(e), as Amended by GATT, SBJPA, and the Taxpayer Relief Act of 1997 (A general discussion of the limitations of IRC 415; a review of the changes to IRC 415 under these laws; and examples demonstrating how IRC 415 calculations are affected.)
    • Issues Related to the Repeal of IRC section 415(e)
    • The Remedial Amendment Period (An overview of the requirements under section 401(b) for GUST amendments; effective dates for retroactive plan amendments for changes made by GUST; and the requirements for plans terminating before the end of their remedial amendment period.)
    • Basic Examination Techniques
    • Statute of Limitations (A review of the statute of limitations for EP returns and the procedures for securing the extension of the statute of limitations.)
    • Summary of Declaratory Judgment, Administrative Record, and Building a Case for Litigation
    • Statute of Limitations
    • Cash or Deferred Arrangements - Selected Examination Issues
    • SCP and Audit CAP Procedures (A guide to assist EP Specialists with identifying which correction program would be appropriate to apply in a certain situation and to set forth uniform procedures that can be used to ensure consistent treatment by each Area Office when applying the criteria and requirements of Audit CAP and SCP.)
    • Simplified Employee Pensions (SEPs) (A technical reference for simplified employee pensions (SEPs).)
    • EGTRRA Changes to Qualified Plans (Highlights of the major EGTRRA changes affecting IRC 401(a) plans and their effective dates.)
    • Defined Benefit Accruals (A review of the benefit accrual rules for defined benefit plans.)

    2001 topics:
    http://www.irs.gov/retirement/article/0,,id=96946,00.html

    • The Remedial Amendment Period (overview of the requirements under Code section 401(b) as they apply to plan amendments for GUST, effective dates for retroactive plan amendments for changes made by GUST, and the requirements for plans terminating before the end of their remedial amendment period)
    • Summary of Plan Requirements under Notice 98-52 (ADP/ACP Safe Harbors), as modified by Notice 2000-3 (guidance on the "safe harbor" methods under sections 401(k)(12) and 401(m)(11) for satisfying the actual deferral percentage and the actual contribution percentage tests under sections 401(k) and 401(m))
    • Cash or Deferred Arrangements after 1997 and Selected Examination Issues (summary of the changes made by SBJPA, TRA and RRA with regards to testing and correcting for discrimination)
    • Employee Plans Compliance Resolution System (discussion of Revenue Procedure 2000-16, 2000-6 I.R.B. 518)
    • Issues Related to the Repeal of IRC Section 415(e)
    • Section 457 Deferred Compensation Plans of State and Local Government and Tax-Exempt Employers after the Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997 (overview of section 457)
    • Current Developments in IRS Benefits Litigation (summary of key court cases)
    • IRC Section 401(h) Retiree Medical Benefits (overview of section 401(h), including issues to be considered when reviewing a determination letter application and issues to be considered when examining a pension or annuity plan involving section 401(h))

    1999 topics:
    http://www.irs.gov/retirement/article/0,,id=96941,00.html

    • Summary of Plan Requirements - Notice 98-52, ADP/ACP Safe Harbors (summary of the plan provision requirements under Notice 98-52, specifically, the design-based alternative or "safe harbor" methods under sections 401(k)(12) and 401(m)(11) of the Internal Revenue Code for satisfying the actual deferral percentage and the actual contribution percentage tests under sections 401(k) and 401(m))
    • Summary of Plan Requirements - Notices 97-2 and 98-1, Distribution of Excess Contributions and ADP/ACP using Prior Year Method (overview on the determination letter requirements of Notices 97-2 and 98-1 which provide guidance on amendments made by the Small Business Job Protection Act (SBJPA), including changes to the nondiscrimination rules under sections 401(k) and 401(m) of the Code)
    • Changes to the Definition of Highly Compensated Employee and Family Aggregation Under SBJPA (details on the changes made by SBJPA with regards to the definition of Highly Compensated Employee and Family Aggregation, including the impact these changes make on plan language)
    • Involuntary Distributions, $5000 Cash Out Regulations (discussion of the temporary and final regulations dealing with the increase in the cashout limit to $5,000)
    • Uniformed Services Employment and Reemployment Rights Act of 1994 (overview)
    • Summary of Plan Requirements, Section 401(a)(9) (details on guidance relating to the required beginning date as changed by SBJPA)
    • Other Published Actuarial Guidance Copies of:
      • a field directive which addresses the plan amendments for defined benefit plans (required by GATT and SBJPA)
      • Rev. Rul. 98-1 (addresses the changes in the IRC 415 limitations)
      • Rev. Rul. 95-6 (addresses the applicable mortality table under GATT)
    • Other Published Guidance. Copies of:
      • Treasury Decision 8806 (re § 411(d)(6))
      • Rev. Proc. 99-13 (re the establishment of the Tax Sheltered Annuity Voluntary Correction program)

    1998 topics:
    http://www.irs.gov/retirement/article/0,,id=96933,00.html

    • Changes to CODAs Under the Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997 and Selected Examination Issues
    • Selected Topics Under IRC Section 414(c), Section 415(b) and Section 415(e), as amended by GATT, SBJPA and the Taxpayer Relief Act of 1997
    • The Remedial Amendment Period
    • Introduction to Cafeteria Plans
    • VEBA Awareness
    • The Employee Plans Compliance Resolution System
12. Retirement Plans IRS Web Page:
    http://www.irs.gov/retirement/ (links to above resources and more)

C. Department of Labor Documents

1. DOL Final and Temporary Regulations
   1. Government Printing Office

      GPO has a page for making searches using keywords (search terms); specify Title 29 and then click "continue":
      http://www.access.gpo.gov/nara/cfr/cfr-table-search.html

      Note: as of September 17, 2001 the most recent update containing the ERISA parts of the DOL regs (Parts 2500-2599, handled by the DOL's Employee Benefits Security Administration) was the July 1, 2000 version (click the appropriate checkbox), which shows the ERISA parts of the DOL regs as being current through September 22, 2000.

      GPO has a page allowing the retrieval of a particular regulation by section number:
      http://www.access.gpo.gov/nara/cfr/cfr-retrieve.html#page1

      To browse through the final and temporary DOL ERISA regulations as of September 22, 2000 using a table of contents:
      http://www.access.gpo.gov/cgi-bin/cfrassemble.cgi?title=200029

   2. DOL Web Site

      Final and temporary DOL ERISA regulations:
      http://www.dol.gov/dol/allcfr/Title_29/Chapter_XXV.htm

      The DOL page includes this disclaimer, however: "The user should be aware that, while we try to keep the information timely and accurate, there will often be a delay between official publication of the materials and their appearance or modification of these pages. Therefore, we make no express or implied guarantees. The Federal Register and the Code of Federal Regulations remain the official source for regulatory information published by the Department."

      Recent final and temporary DOL ERISA regs might appear here:
      http://www.dol.gov/ebsa/regs/fedreg/final/main.htm

   3. BenefitsLink has hypertext-enhanced HTML versions of most benefits-related final and temporary ERISA regulations from 1995 forward:
      http://benefitslink.com/erisaregs/
2. DOL Proposed Regulations
   1. The Federal Register is where proposed regulations are published. (See "Federal Register," later in this outline.)
   2. Proposed DOL ERISA regulations are on the DOL website:
      http://www.dol.gov/ebsa/regs/fedreg/proposed/main.htm
   3. BenefitsLink has hypertext-enhanced HTML versions of most benefits-related proposed ERISA regulations from 1995 forward:
      http://benefitslink.com/erisaregs/
3. Advisory Opinions and Information Letters:
   http://www.dol.gov/ebsa/Regs/AOs/main.html

   Published in full text (HTML format) back to 1992, listed by number.

4. Field Assistance Bulletins:
   http://www.dol.gov/ebsa/Regs/fabmain.html

   Published in full text, listed by number.

5. Class Exemptions:
   http://www.dol.gov/ebsa/Regs/ClassExemptions/main.html (some are not yet online, though)
6. Publications:
   http://www.dol.gov/ebsa/publications/main.html

   Including:

   • 401(k) Plan Fees Disclosure Form (available only on the Internet)
   • Cash Balance Plans: Questions and Answers
   • Compliance Assistance for Group Health Plans: HIPAA and Other Recent Health Care Laws
   • EFAST A - User's Guide for Electronic/Magnetic Media Filing of Forms 5500 and 5500 EZ
   • EFAST B - Electronic/Magnetic Media File Specifications for Validation Criteria for Forms 5500 and 5500 EZ
   • EFAST C- EFAST Participant Acceptance Testing Procedures
   • MEWAs: Multiple Employer Welfare Arrangements Under the Employee Retirement Income Security Act - A Guide to Federal and State Regulation
   • Questions & Answers: EFAST - ERISA Filing Acceptance System
   • Questions and Answers: Recent Changes in Health Care Law (Revised Nov. 98)
   • Troubleshooter's Guide to Filing the ERISA Annual Report (Form 5500)
   • Your Employer's Bankruptcy: How Will it Affect Your Employee Benefits?
   • A Look at 401(k) Plan Fees ... For Employees
   • A Look at 401(k) Plan Fees ... For Employers
   • Health Benefits under the Consolidation Omnibus Budget Reconciliation Act (COBRA)
   • Pension and Welfare Brief: Can the Retiree Health Benefits Provided by your Employer be Cut?
   • QDROs: The Division of Pensions through Qualified Domestic Relations Orders
7. ERISA Advisory Council Working Group Reports:
   http://www.dol.gov/ebsa/adcoun/acintro.htm

   These are valuable information sources about benefits design trends. Often the reports cover areas the DOL sees as "trouble spots," which might get legislative or regulatory attention.

   For example, the reports for 2000 were:

   • Phased Retirement
   • Long-Term Care
   • Benefit Continuity After Organizational Restructuring

   The reports for 1999 were:

   • Studying the Trend in the Defined Benefit Market to Hybrid Plans
   • Exploring the Possibility of Using Surplus Pension Assets to Secure Retiree Health Benefits
   • The Benefit Implications of the Growth of a Contingent Workforce

D. Pension Benefit Guaranty Corporation Documents

1. PBGC Regulations
   1. Final and Temporary PBGC/ERISA Regs (as recently renumbered; HTML format):
      http://www.pbgc.gov/practitioners/law-regulations-informal-guidance/content/page13188.html
   2. Chronological Listing Since 1996 of final and temporary regs, and their associated proposed versions:
      http://www.pbgc.gov/practitioners/law-regulations-informal-guidance/content/page14449.html
   3. Currently Proposed Regs:
      http://www.pbgc.gov/practitioners/law-regulations-informal-guidance/content/page13748.html
   4. Regulations are published also in the Federal Register (see "Federal Register," later in this outline).
2. Technical Updates:
   http://www.pbgc.gov/practitioners/law-regulations-informal-guidance/content/index.html
3. Current interest rates for use in termination of single-employer defined benefit plans:
   http://www.pbgc.gov/practitioners/index.html
4. Forms for plan administrators:
   http://www.pbgc.gov/practitioners/index.html
5. Publications for plan administrators:
   http://www.pbgc.gov/media/key-resources-for-the-press/content/page14802.html

   Including:

   • Divorce Orders & PBGC:
     http://www.pbgc.gov/workers-retirees/benefits-information/content/page13199.html (general information and model domestic relations orders for submission to the PBGC after a pension plan terminates and PBGC becomes trustee)
   • Finding a Lost Pension:
     http://206.105.222.10/docs/Finding_A_Lost_Pension.pdf (guide to help people search for lost pensions from former employers)
6. Pension Search Directory:
   https://www.pbgc.gov/MissingParticipant/missingParticipantSearch.jsp

   This online database enables individuals to determine whether PBGC holds benefits for them, under defined benefit plans taken over by PBGC.

E. Federal Register

1. Table of Contents for today's issue, or to fetch a document from an issue from 1997 through 2005 for which you have a particular Federal Register page number:
   http://benefitslink.com/federalregister/
2. Searchable database of issues back to 1994:
   http://www.gpoaccess.gov/fr/
3. HTML editions:
   • 2006: http://www.access.gpo.gov/su_docs/fedreg/frcont06.html
   • 2005: http://www.access.gpo.gov/su_docs/fedreg/frcont05.html
   • 2004: http://www.access.gpo.gov/su_docs/fedreg/frcont04.html
   • 2003: http://www.access.gpo.gov/su_docs/fedreg/frcont03.html
   • 2002: http://www.access.gpo.gov/su_docs/fedreg/frcont02.html
   • 2001: http://www.access.gpo.gov/su_docs/fedreg/frcont01.html
   • 2000: http://www.access.gpo.gov/su_docs/fedreg/frcont00.html
   • 1999: http://www.access.gpo.gov/su_docs/fedreg/frcont99.html
   • 1998: http://www.access.gpo.gov/su_docs/fedreg/frcont98.html

F. Court Opinions

1. Cornell Law School's Legal Information Institute provides links to Courts of Appeals and Supreme Court cases:
   http://www.law.cornell.edu/federal/opinions.html
   Includes a nice search engine; here is a link to recent Supreme Court cases using the words "pension" or "ERISA": http://www4.law.cornell.edu/cgi-bin/empower?DB=SupctSyllabi&TOPDOC=0&QUERY00=pension+or+erisa&PROP00=t=b
2. Supreme Court Center provides links to recent opinions as well as briefs; published by the New York Times and powered by FindLaw:
   http://supreme.nytimes.findlaw.com/supreme_court/resources.html
3. Law Library of Congress provides alternate links to Courts of Appeals and the Supreme Court:
   http://www.loc.gov/law/guide/usjudic.html
4. District Court Opinions from many of the U.S. district courts:
   http://www.uscourts.gov/allinks.html
5. State Court Web Sites:
   http://www.ncsconline.org/D_KIS/info_court_web_sites.html#state
6. U.S. Tax Court Opinions:
   http://www.ustaxcourt.gov/

G. Congressional Record

Government Printing Office

1. Searchable database (1995-present):
   http://www.gpoaccess.gov/crecord/index.html
2. Also possible to view a particular page (1995-present) as a PDF file:
   http://www.gpoaccess.gov/crecord/retrieve.html

H. U.S. General Accounting Office Reports

1. GAO searchable database (1975-present); see
   http://www.gao.gov/docdblite/form.php?entry=1

   Tip: try specifying "Income Security" as the "topic" in the drop-down list, to retrieve retirement income-related articles. Another useful topic is "Health."

I. Congressional Documents

1. Thomas Web server provides full text of bills, committee reports and some committee hearings transcripts, at
   http://thomas.loc.gov/
2. House Ways and Means Committee:
   http://waysandmeans.house.gov
   • Subcommittee on Human Resources:
     http://waysandmeans.house.gov/committees.asp?formmode=detail&comm=2
   • Subcommittee on Health:
     http://waysandmeans.house.gov/committees.asp?formmode=detail&comm=1
3. House Committee on Education and the Workforce:
   http://www.house.gov/ed_workforce/
4. Senate Finance Committee:
   http://www.senate.gov/~finance/
5. Senate Health, Education, Labor & Pensions Committee:
   http://help.senate.gov/
6. Senate Special Committee on Aging:
   http://aging.senate.gov/
7. Joint Committee on Taxation "Blue Books" (excellent summaries of proposed and recently passed legislation):
   http://www.house.gov/jct/

A. Government Sources

1. Retirement Plans IRS Web Page:
   http://www.irs.gov/retirement/

   See especially the current edition of the new IRS newsletter, Employee Plans News:
   http://www.irs.gov/retirement/article/0,,id=96731,00.html

2. EBSA (DOL):
   http://www.dol.gov/ebsa/
3. PBGC What's New page:
   http://www.pbgc.gov/whatsnew.htm
4. Joint Committee on Taxation 2006 Publications:
   http://www.house.gov/jct/pubs06.html

B. Recommended Free or Primarily Free Online Publications for Plan Sponsors and Compliance Service-Providers

1. ASPPA Governmental Affairs committee (frequent):
   http://www.asppa.org/government/gov_comment.htm
2. American Benefits Council (frequent):
   press releases page:
   http://www.americanbenefitscouncil.org/newsroom/news.cfm
3. Benefits-L mailing list (5 to 10 messages per day; roundtable discussion via email of all benefits subjects; run by Prof. Richard Hannah). To join, send an email to listproc@frank.mtsu.edu with "subscribe Benefits-L" in the body of the message
4. BenefitsBlog (frequent; commentary on leading benefits news by attorney B. Janell Grenier):
   http://www.benefitscounsel.com/benefitsblog/
5. BenefitsLink Newsletter (weekdays): free email newsletter containing links to benefits-related news articles and links to new benefits-related articles and documents on the Web. Two editions available: Retirement Plans, Welfare Plans. To subscribe:
   http://benefitslink.com/newsletter/
6. Benefits Buzz page on BenefitsLink; a web version of the BenefitsLink Newsletter (see above), with more functionality (e.g., search buttons after each link):
   http://benefitslink.com/buzz/new.html
7. Carol V. Calhoun's Employee Benefits Legal Resource Site
   http://benefitsattorney.com/

   Attorney Carol V. Calhoun's practice emphasizes tax-exempt and governmental benefits matters. See especially the Speeches and Publications section of her web site. Examples: DROP/Phased Retirement Arrangements, 457 Matches, and Other Current Trends in Governmental Plans; The Issues Institutional Investors Face in Doing Social Investing.

8. Compendium of Current Inflation-Adjusted Limits (Carol V. Calhoun's Employee Benefits Legal Resource Site):
   http://www.benefitsattorney.com/links/Inflation-Adjusted_Limits/
9. EBIA Weekly (weekly via email; Employee Benefits Institute of America; concise, useful analysis of legal developments in a variety of areas):
   http://www.ebia.com/weekly/
10. EBRI Online (Employee Benefits Research Institute; links to new employee benefits content on the Web, especially strong on policy issues; news about new EBRI Reports and Issue Briefs):
    http://www.ebri.org/whatsnew/
11. Foundation for Enterprise Development (ESOP information, stock options, other equity ownership issues):
    http://www.fed.org/
12. FreeERISA.com
    http://www.freeerisa.com/

    Lets you "locate, view and download facsimiles of employers' most recent Form 5500, as filed with the United States Department of Labor." Attachments are provided for a fee, e.g. the auditor's report or Schedule B.

13. Groom Law Group (see especially Articles & Briefs: Pension & Tax Issues):
    http://www.groom.com/
14. Hay Benefits Advisor (quarterly):
    http://www.haygroup.com/Research_Library/Newsletters/Hay_Benefits.asp
15. Hewitt Associates Washington Report (weekly):
    http://www.hewittassociates.com/Intl/NA/en-US/KnowledgeCenter/LegislativeUpdates/WashingtonReport.aspx
16. Hewitt Federal Legislation Quick Guide (frequently; status reports on bills):
    http://www.hewittassociates.com/Intl/NA/en-US/KnowledgeCenter/LegislativeUpdates/LegislativeUpdates.aspx
17. Hodgson Russ LLP:
    http://www.hodgsonruss.com/practice_areas/pg_news.asp?pg=Employee
18. International Foundation of Employee Benefit Plans:
    http://www.ifebp.org/
19. Kilpatrick Stockton LLP employee benefits articles:
    http://www.kilpatrickstockton.com/publications/search.aspx?PubType=Articles
20. Mercer Human Resource Consulting's Weekly Highlights:
    http://wrg.wmmercer.com/more.asp?p=whl&t=ret
21. Milliman USA (Perspectives is published quarterly; other excellent publications available online):
    http://www.milliman.com/eb/
22. National Center for Employee Ownership (ESOP information):
    http://www.nceo.org/
23. Nixon Peabody LLP:
    http://nixonpeabody.com/publications_list2.asp?type=NL2&NLID=30 (Benefits Alert) and http://nixonpeabody.com/publications_list2.asp?type=NL2&NLID=10 (Benefits Briefs)
24. Noel C. Ice, Esq.:
    http://www.trustsandestates.net

    If your interests lie in distribution planning or the interplay between estate planning and employee benefits, you will be delighted with Noel's online work; detailed, candid, thorough.

25. PLANSPONSOR (monthly online version of the magazine; daily news articles available on home page):
    http://www.plansponsor.com/

    Daily free email available (NewsDash)

26. Q&A columns (BenefitsLink):
    http://benefitslink.com/columns.html

    Including:

    • Advanced Plan Design
    • 401(k) Plans
    • Cafeteria Plans
    • Correcting Plan Defects
    • Deferred Compensation and Rabbi Trusts
    • Distributions: Taxation and Planning
    • Domestic Relations Orders (including QDROs)
    • Eldercare: The Work/Life Issue
    • ERISA
    • ERISA Benefit Claims
    • Employee Stock Ownership Plans (ESOPs)
    • Mergers and Acquisitions
    • Plan Qualification: Nondiscrimination
    • Prototype Plans
    • Stock Options, Restricted Stock and Other Long-Term Employment Incentives
    • Stop, Look & Listen: Railroad Retirement
    • Who's the Employer?
27. Reish Luftman McDaniel & Reicher. This Los Angeles law firm publishes a considerable amount of material on the Web, including:
    • ERISA Audit Report (every few months):
      http://www.reish.com/practice_areas/ERISAAudit/home.cfm
    • ERISA Bankruptcy Report (every few months):
      http://www.reish.com/practice_areas/ERISABankruptcy/home.cfm
    • ERISA Controversy Report (every few months):
      http://www.reish.com/practice_areas/ERISAControversy/home.cfm
    • ERISA Report for Plan Sponsors (every few months):
      http://www.reish.com/practice_areas/PlanSponsor/home.cfm
    • Technical Tips (twice each month):
      http://www.reish.com/practice_areas/TechnicalTips/home.cfm
28. Roth IRA Web Site (Brentmark Software, Inc.):
    http://www.rothira.com
29. The Segal Company
    • Capital Checkup (occasional; summarizes activity in Washington with respect to health care and related subjects):
      http://www.segalco.com/capitalcheckup.html
    • Compliance Alert (occasional; summarizes important federal legislation or regulations):
      http://www.segalco.com/compliancealert.html
30. Spencer Benefits Reports (Aspen Publishers):
    http://www.aspenpublishers.com/frame.asp?source=whatsnew
31. SunGard Corbel Pension Technical Updates (once or twice a month):
    http://www.corbel.com/news/technicalupdates.asp?T=P
32. SunGard Corbel Self-Funded Technical Updates (once or twice a month):
    http://www.corbel.com/news/technicalupdates.asp?T=S
33. TRI Pension Services (updates to What's New page once or twice a month; Sal Tripodi's terrific nutshell summaries of principal benefits regs and rulings):
    http://www.cyberisa.com/erisa_new_current.htm
34. Towers Perrin Legislative Tracking Charts (occasional):
    http://www.towers.com/towers/webcache/towers/jsp/complex_pub/complex_pub.jsp?pub=United+States (retirement, health and welfare, human resources
35. Trucker Huss Benefits Reports (occasional):
    http://www.truckerhuss.com/articles/index.cgi?class=articles
36. Watson Wyatt Insider (monthly):
    http://www.watsonwyatt.com/us/pubs/insider/

C. Recommended Pay-to-Access Web Publications for Plan Sponsors and Compliance Service-Providers

1. CCH Internet Research Network:
   http://hr.cch.com
2. Pension & Benefits Daily (Bureau of National Affairs; web page with email notifications):
   http://www.bna.com/products/eb/pend.htm
3. Spencer Benefits Reports On The Internet:
   http://www.aspenpublishers.com/spencer.asp?promoid=SPENCERNET/News.html

   Summaries of selected news stories are available online at no charge; full news stories available to Spencer's Online Reports subscribers.

4. TAGData:
   http://www.tagdata.com

   Monthly subscription provides access to TAGData experts, who answer technical questions via email. Includes an email newsletter called "Industry Update Service" that provides text of important industry press releases and attachments such as PDF versions of surveys produced by consulting firms.

5. Tax Notes Today (Tax Analysts; web page with email notifications)
   http://www.tax.org

   Daily TaxBase service and web site lists recently introduced tax-related legislation, including most benefits bills.

1. Links Sorted by Subject, on BenefitsLink.com

   Gathered in one place are links to free information sources all over the Internet, arranged by subject. The list of subjects is:
   http://benefitslink.com/subjects.html

2. BENEFITS-L Internet Resource Document from Professor Richard Hannah:
   http://www.mtsu.edu/~rlhannah/employee_benefits.html
3. Carol Calhoun's Employee Benefits Legal Resources site:
   http://benefitsattorney.com/
4. Will Yancey's Listing of Employment and Benefits Law Links:
   http://www.willyancey.com/emp_law.htm

1. BenefitsLink (includes free message boards for employers, practitioners and employees):
   http://benefitslink.com/boards/

   These are electronic bulletin boards that facilitate exchange of questions and answers among participants. No charge; no special software needed. Over 106,000 messages posted by 13,000 registered members. Message boards include:

   401(k) Plans 403(b) Plans, Accounts or Annuities ASPPA C1, C2, C3, C4 Courses (unofficial) Cafeteria Plans Church Plans Commercial Employee Benefits Messages Correction of Plan Defects Cross-Tested Retirement Plans Daily Valuation and Recordkeeping Defined Benefit Retirement Plans Employee Stock Ownership Plans (ESOPs) Estate Planning Aspects of IRAs and Retirement Plans General Continuing Professional Education Governmental Plans Health Plans (Including COBRA and HIPAA) Health Policy in the United States

   IRAs and Roth IRAs Litigation and Claims Mergers and Acquisitions - Employee Benefits Aspects Miscellaneous Benefits Nonqualified Deferred Compensation Operating a Pension Consulting Firm Participant Communication Pension Policy in the United States Quantech Users Retirement Plan Loans and Distributions Retirement Plan Terminations Retirement Plans in General SEP, SARSEP and SIMPLE Plans Small Businesses Using the Web in Employee Benefits Voluntary Employee Benefits Welfare Plans in General

2. Benefits Discussion (sponsored by Employee Benefit News magazine):
   http://www.benefitnews.com/forum/index.cfm?cfapp=27
3. Benefits Forum (sponsored by Workforce magazine):
   http://www.workforce.com/phpBB/
4. PIX BBS (attorney S. Derrin Watson, with other TPAs and actuaries):
   http://pixpc.com (information)
5. Society of Actuaries:
   http://forums.soa.org/

   Only members and students can post, but guests can read for free.

1. Center for Retirement Research at Boston College
   • Working papers:
     http://www.bc.edu/centers/crr/public_wor.shtml

     Example: What Determines 401(k) Participation and Contributions?

   • Conference papers:
     http://www.bc.edu/centers/crr/public_con.shtml

     Example: Are American Households Saving Enough for Retirement?

2. Employee Benefit Research Institute:
   http://www.ebri.org
   • EBRI Issue Briefs:
     http://www.ebri.org/publications/ib/

     Example: 401(k) Plan Asset Allocation, Account Balances, and Loan Activity in 2004 at http://www.ebri.org/publications/ib/index.cfm?fa=ibDisp&content_id=3588

   • EBRI Notes:
     http://www.ebri.org/publications/notes/

     Example: 2005 Health Confidence Survey: Cost and Quality Not Linked at http://www.ebri.org/publications/notes/index.cfm?fa=notesDisp&content_id=3596

3. International Society of Employee Benefit Specialists - Survey Results page:
   http://www.iscebs.org/surveys/default.asp
4. National Bureau of Economic Research (working papers, generally available as PDF files for a $5 charge):
   http://www.nber.org/
5. Pension Research Council at the University of Pennsylvania (working papers, more):
   http://prc.wharton.upenn.edu/prc/prc.html
6. Society of Actuaries:
   http://www.soa.org/ccm/content/?categoryID=222005

   Example: Request for Proposal: 30-Year Treasury Rates & Defined Benefit Pension Plans - "Recently, the supply of 30-year Treasury securities has been reduced, causing unusual shifts in the rate of return relative to the returns on other investments."

7. U.S. General Accounting Office (GAO):
   http://www.gao.gov

   See GAO Reports page, click on Find GAO Reports, then click on Search Full Text of Reports, then enter keywords.

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