ERISA

The Employee Retirement Income Security Act (“ERISA”) was signed by President Gerald R. Ford in 1974.  Title I, which contains rules for reporting and disclosure, vesting, participation, funding, fiduciary conduct and civil enforcement, is administered by the U.S. Department of Labor. Title II of ERISA, which amended the Internal Revenue Code to parallel many of the Title I rules, is administered by the IRS. Title III is concerned with jurisdictional matters and with coordination of enforcement and regulatory activities by the U.S. Department of Labor and the IRS. Title IV covers the insurance of defined benefit pension plans and is administered by the Pension Benefit Guaranty Corporation (the “PBGC”).

ERISA Section Codes 01/06

www.benefitslink.com

www.dol.gov (Department of Labor’s website):

http://www.dol.gov/dol/topic/health-plans/erisa.htm#doltopics (regarding impact on health & welfare plans)

http://www.dol.gov/ebsa/compliance_assistance.html (regarding compliance information)

http://www.dol.gov/ebsa/aboutebsa/history.html (history of ERISA from the DOL)

http://www.oalj.dol.gov/libris.htm (Office of Administrative Law Judges’ information collection on ERISA)

http://www.elinfonet.com/ (employment law information network – general)

http://www.elinfonet.com/fedarticles/8/15 (general topics on ERISA)

http://www.elinfonet.com/fedarticles/8/19 (fiduciary information)

www.freeERISA.com [information on Form 5500s and some other filings (such as top hat plans and Form 990s) on benefit plans)

http://www.eric.org/forms/documents/DocumentFormPublic  (The ERISA Industry Committee’s website – useful for updated information)

http://www.eric.org/public/resources/biblio.htm (List of available resources on ERISA and employee benefits)

http://www.ebri.org/ (Employee Benefits Research Institute)

http://www4.law.cornell.edu/uscode/29/ch18.html (actual searchable copy of ERISA)

http://personal.riverusers.com/~searcher/help/sue.html (on ERISA disability litigation)

http://www.erisalitigation.net/erisalit/newslett/newshome.htm (list of ERISA cases pending before various courts)

http://www.enronerisa.com  (information regarding the pending ERISA case against ENRON)

http://www.efast.dol.gov (electronic filing of Form 5500 reports at the DOL)

http://www.brownrudnick.com/Maze/PDF/BRBI%20HIPAA%20ERISA%20Guide%209-03.pdf (group health compliance with ERISA and HIPAA) (pdf file)

http://www.watsonwyatt.com/us/pubs/insider/erisa.asp (Watson Wyatt information page on ERISA)

http://chat.lawinfo.com/forum.cfm?FID=1022 (Law Info’s ERISA bulletin board)