Guides: Employee Benefits Research Guide: Federal Agencies &amp; Regulations

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Federal Agencies

Employee Benefits Security Administration

The 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.

Advisory Opinions under Title I of ERISA Employee Benefits Security Administration web site, opinions from 1992 to present.
Department of Labor ERISA Opinion Letters (Lexis) 1974 to present.
Information Letters (Employee Benefits Security Administration web site) Letters from 1986 to present.
Department of Labor EBSA Opinion Letters (Lexis) 1981 to present.
EBSA ERISA Opinion Letters and Information Letters (Westlaw) 1974 to present.
Class Exemptions (Employee Benefits Security Administration web site) Includes Granted Class Exemptions and EXPRO Exemptions.
Individual Exemptions under Title I of ERISA (Employee Benefits Security Administration web site)) 1996 to present.
Employee Benefits Security Administration Data Form 5500 Annual Returns/Reports of Employee Benefit Plans are filed annually with the Department of Labor (DOL), the Internal Revenue Service, and the Pension Benefit Guaranty Corporation. EBSA discloses originally submitted Form 5500 data collected through the EFAST systems as well as two Research Files that have undergone further refinement: the Private Pension Plan Research File and the Group Health Plans Research File.
Employee Benefits Security Administration Forms and Filing Instructions Forms 5500 and 5500-SF must be electronically filed each year by employee benefit plans to satisfy annual reporting requirements under the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code. This site provides form instructions and access to electronic filing.
Employee Benefits Security Administration Publications and Reports A collection of the Employee Benefits Securities Administration's publications on consumer health, consumer pension, health compliance assistance, pension compliance assistance, filing requirements and EBSA reports. These publications serve as detailed FAQs.

Internal Revenue Service

The Internal Revenue Service 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.

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.

Guidance Documents Database (Pension Benefits Guaranty Corporation web site) 1976 to present. Guidance documents do not have the force and effect of law, unless expressly authorized by statute or incorporated into a contract, and are not meant to bind the public in any way. These documents are intended only to provide clarity to the public regarding existing requirements under the law or agency policies.
Opinion Letters (Pension Benefit Guaranty Corporation web site) 1974 to 2002.
Pension Benefit Guaranty Corporation Opinion Letters (Lexis) 1974 to 2002.
Pension Benefit Guaranty Corporation Opinion Letters (Westlaw) 1974 to present.
Pension Benefit Guaranty Corporation Data Sets Links are located near the bottom of the page. Includes Financial Assistance Payments to Multiemployer Plans; Multiemployer Pension Plan Terminations, Mergers & Insolvencies; PBGC Appeals Board Data; and Pension Insurance Data Tables.
Pension Benefit Guaranty Corporation Monthly Interest Rate Update Provides current and historic interest rates for valuing vested benefits, determining lump sums, making late premium payments, and determining withdrawal liability.
Pension Benefit Guaranty Corporation Participant Publications
Pension Benefit Guaranty Corporation Technical Updates

Employee Benefits Research Guide

Contents

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Federal Agencies

Employee Benefits Security Administration

Internal Revenue Service

Pension Benefit Guaranty Corporation