Employee Benefits Research Guide

This guide is a starting point for research in the law of employee benefits, including welfare benefits, health insurance and health savings accounts, cafeteria plans, retirement benefits, and pensions. It includes both primary and secondary materials.


There are a number of federal laws that address issues related to employee benefits, including the Employee Retirement Income Security Act of 1974 (ERISA), the Affordable Care Act, the Taft-Hartley Act, and multiple provisions of the Internal Revenue Code. States also have their own statutes dealing with pensions, retirement, and other benefits. 

Federal Statutes

State Statutes

To find state statutes relevant to Employee Benefits law, take advantage of the topical indexes generally available in print and on Westlaw. Westlaw also links to state statutes related to pensions and retirement from the Pension & Retirement Benefits Statutes page.