Using the Web for Employee Benefits Research: Principal Resources

Rev. June 17, 2025

United States Code

1. Office of Law Revision Counsel, U.S. House of Representatives
   https://uscode.house.gov/

   The site includes "classification tables" showing which U.S. Code sections have been affected by recent legislation.
   https://uscode.house.gov/classification/tables.shtml

2. Government Printing Office
   https://www.govinfo.gov/app/collection/uscode/

3. Cornell Legal Information Institute
   https://www.law.cornell.edu/uscode/text

   • ERISA (Title 29)
     https://www.law.cornell.edu/uscode/text/29/chapter-18
     
     See also this cross-reference between ERISA's section numbers and Title 29's section numbers:
     https://benefitslink.com/erisa/cross-reference.html

   • Internal Revenue Code (Title 26)
     https://www.law.cornell.edu/uscode/text/26

Internal Revenue Service

1. Tax Information for the Benefits Practitioner (a section of the IRS web site)
   https://www.irs.gov/retirement-plans/benefits-practitioner

2. IRS Regulations

   • Final and Temporary IRS Regulations
     https://www.irs.gov/privacy-disclosure/tax-code-regulations-and-official-guidance

   • Proposed IRS Regulations still open for comment are published in the Federal Register (see "Federal Register," later in this document). Proposed regs that are still open for public comment are listed at https://www.regulations.gov/

3. Revenue Rulings, Revenue Procedures, and Announcements

   • Revenue rulings that concern retirement plans, as gathered by the IRS Employee Plans office.
     https://www.irs.gov/retirement-plans/revenue-rulings

   • Revenue procedures that concern retirement plans, as gathered by the IRS Employee Plans office.
     https://www.irs.gov/retirement-plans/revenue-procedures

   • Announcements that concern retirement plans, as gathered by the IRS Employee Plans office.
     https://www.irs.gov/retirement-plans/announcements

   See also: Internal Revenue Bulletins, where all revenue rulings, revenue procedures and announcements are published: https://www.irs.gov/irb

   See also: Advance copies of IRS revenue rulings, revenue procedures, announcements and other administrative documents are published for the press and tax professionals by the IRS: https://www.irs.gov/downloads/irs-drop

4. IRS Forms and Publications
   https://www.irs.gov/forms-instructions

5. Private Letter Rulings, Technical Advice Memoranda, Chief Counsel Advice
   https://www.irs.gov/written-determinations

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

6. Federal Interest Rates

   Applicable Federal Rates
   https://www.timevalue.com/applicable-federal-rates (TimeValue Software)

   Weighted Average Interest Rate Table
   https://www.irs.gov/retirement-plans/weighted-average-interest-rate-table

   Funding Yield Curve Segment Rates
   https://www.irs.gov/retirement-plans/pension-plan-funding-segment-rates

   Composite Corporate Bond Rate Table
   https://www.irs.gov/retirement-plans/composite-corporate-bond-rate-table

7. Examination (Audit) Guidelines from the IRS Manual
   https://www.irs.gov/Retirement-Plans/EP-Examination-Guidelines -- see also: EP Examination Process Guide - Section 5 - Audit Guidelines, which includes links to relevant IRS publications and various guidance applicable to EP examinations.

8. Employee Plans News (newsletter published by IRS)
   https://www.irs.gov/retirement-plans/employee-plans-news

9. IRS "Published Guidance" Resource Page
   https://www.irs.gov/retirement-plans/published-guidance

   Hypertext list in chronological order (back to October 2000) of IRS Notices, Revenue Rulings, regulations, Announcements and more, all pertaining to retirement plans. Also has links to interest rate tables (monthly weighted-average interest rates), actuarial tables (section 7520 tables for valuing annuities, life estates, remainders and reversions), the IRS Priority Guidance Plan, and key legislative history affecting retirement plans.

10. Tax Information for the Benefits Practitioner
    https://www.irs.gov/retirement-plans/benefits-practitioner

    Hypertext links to information on retirement plan forms and publications; plan language resources (LRMs, alert guidelines, cumulative lists, etc.); overview of rules governing 401(k), SEP, SIMPLE IRA, and 403(b), etc.; list of IRS phone forums, benefits conferences, and educational services; the Employee Plans Compliance Resolution System; determination, opinion and advisory letters; examinations; retirement tax shelters requiring special disclosure ("abusive tax transactions"); and more.

11. Listing of Required Modifications (LRM) Language
    https://www.irs.gov/retirement-plans/listing-of-required-modifications-lrms

12. Alert Guidelines, Explanations & Plan Deficiency Paragraphs
    https://www.irs.gov/retirement-plans/irs-checklists-for-retirement-plan-documents

13. Cumulative List of Changes in Retirement Plan Qualification Requirements
    https://www.irs.gov/retirement-plans/cumulative-list-of-changes-in-retirement-plan-qualification-requirements

14. Employee Plans CPE Texts
    https://web.archive.org/web/20170212203854/https://www.irs.gov/retirement-plans/ep-cpe-texts (Internet Archive)

    Published by the IRS as the Employee Plans Continuing Professional Education Technical Instruction Program for fiscal years 1998, 1999, 2001, 2002, 2003, 2004, 2013 and 2014. (Not online: 2000, 2005-2012, and all fiscal years subsequent to 2014.)

Employee Benefits Security Administration (U.S. Department of Labor)

1. DOL Regulations
   https://www.dol.gov/general/cfr

   Regulations also are published in the Federal Register (see "Federal Register," later in this document). See also the items listed under "Rulemaking and Regulations Resources" at https://www.dol.gov/agencies/oasp/regulatory-programmatic-policy

2. Advisory Opinions
   https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions

3. Information Letters
   https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/information-letters

4. Field Assistance Bulletins
   https://www.dol.gov/agencies/ebsa/employers-and-advisers/guidance/field-assistance-bulletins

5. Technical Releases
   https://www.dol.gov/agencies/ebsa/employers-and-advisers/guidance/technical-releases

6. Class Prohibited Transaction Exemptions, Individual PTEs, and EXPRO Exemptions
   https://www.dol.gov/agencies/ebsa/laws-and-regulations/rules-and-regulations/exemptions (some are not yet online, though)

7. Publications
   https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/publications

8. ERISA Advisory Council reports
   https://www.dol.gov/agencies/ebsa/about-ebsa/about-us/erisa-advisory-council/reports

   See also: https://www.dol.gov/agencies/ebsa/about-ebsa/about-us/erisa-advisory-council (includes links to recent written witness statements submitted to the Council)

9. Search of Form 5500/5500-SF Filings
   https://www.efast.dol.gov/welcome.html (for 2009 and later plan years; see the link entitled "To search for Form 5500/5500-SF filings submitted via the EFAST2 system, use the Form 5500/Form 5500-SF Search.")

Pension Benefit Guaranty Corporation

1. PBGC Regulations
   https://www.pbgc.gov/prac/laws-and-regulations

   Regulations also are published in the Federal Register (see "Federal Register," later in this document).

2. Technical Updates
   https://www.pbgc.gov/prac/other-guidance/tu

3. Current interest rates for use in termination of single-employer defined benefit plans
   https://www.pbgc.gov/prac/interest

4. Forms for employers and plan administrators
   https://www.pbgc.gov/prac/forms

5. Pension Search Directory (Unclaimed Pensions)
   https://www.pbgc.gov/wr/find-unclaimed-retirement-benefits

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

Federal Register

1. Today's Federal Register
   https://www.govinfo.gov/app/frtoc/today

2. Earlier Issues

   View each issue's table of contents, with clickable links to items
   https://www.govinfo.gov/app/collection/FR/

   View particular page by specified number
   https://www.govinfo.gov/#citation

3. Search the Federal Register
   https://www.govinfo.gov/#advanced

Court Opinions

1. U.S. Supreme Court
   https://www.supremecourt.gov

2. Cornell Law School's Legal Information Institute provides links to U.S. Court of Appeal, U.S. Tax Court, and U.S. Supreme Court cases
   https://www.law.cornell.edu/federal/opinions

3. Law Library of Congress provides alternate links to U.S. Court of Appeal and U.S. Supreme Court cases
   https://guides.loc.gov/us-federal-law/judicial-branch

4. District Court Opinions from many of the U.S. district courts
   https://www.uscourts.gov/court_locator.aspx

5. U.S. Tax Court Opinions
   https://www.ustaxcourt.gov/

6. Leagle.com
   https://www.leagle.com/

U.S. Government Accountability Office

• Browse by Topic
  https://www.gao.gov/topics

  Tip: Selecting "Retirement Security" will retrieve retirement income-related articles. Another useful topic is "Health."

U.S. Congress

1. Congressional Record

   Searchable database (select "Congressional Record" in the list in the left-hand column)
   https://www.gpo.gov/fdsys/search/advanced/advsearchpage.action

   View a particular issue
   https://www.gpo.gov/fdsys/browse/collection.action?collectionCode=CREC

2. Thomas Web server provides full text of bills, committee reports and some committee hearings transcripts, at
   https://thomas.loc.gov/

3. House Committee on Ways and Means
   https://waysandmeans.house.gov

4. House Committee on Education & the Workforce
   https://edworkforce.house.gov/

5. Senate Committee on Finance
   https://www.finance.senate.gov/

6. Senate Committee on Health, Education, Labor & Pensions
   https://www.help.senate.gov/

7. Senate Special Committee on Aging
   https://www.aging.senate.gov/

8. The Joint Committee on Taxation "Blue Books" are excellent descriptions of recently enacted legislation.
   https://www.jct.gov/publications.html?func=select&id=9

   Other Joint Committee publications describe recently introduced bills.
   https://www.jct.gov/publications.html?func=select&id=6

Surveys and Research Reports

1. Center for Retirement Research at Boston College
   https://crr.bc.edu

2. Employee Benefit Research Institute
   https://www.ebri.org

   • EBRI Issue Briefs
     https://www.ebri.org/publications/research-publications/issue-briefs

3. International Foundation of Employee Benefit Plans
   https://www.ifebp.org/resources---news/survey-reports

4. National Bureau of Economic Research (working papers, generally available as PDF files for a $5 charge)
   https://www.nber.org/

5. Pension Research Council of the Wharton School of the University of Pennsylvania
   https://pensionresearchcouncil.wharton.upenn.edu/

6. Society of Actuaries
   https://www.soa.org

7. U.S. Government Accountability Office (GAO)
   https://www.gao.gov