Employee Benefits Library

The Employee Benefits Library <http://benefitsattorney.com/links> is part of the research section of the Employee Legal Benefits Resource Site <http://benefitsattorney.com/> created by Carol V. Calhoun. The Employee Benefits Library contains over 300 links to resources in over 30 categories. Below is a brief description of some of the resources in some of the categories:

• ERISA <http://benefitsattorney.com/links/ERISA> contains links to ERISA regulations, EBSA Advisory Opinions, DOL Reporting and Disclosure Guide.

• Pension Benefit Guaranty Corporation <http://benefitsattorney.com/links/Pension_Benefit_Guaranty_Corporation/> contains links to PBGC regulations, forms and opinion letters as well as the Maximum Monthly Guarantee Table, and information about plan terminations and premiums.

• Internal Revenue Code <http://benefitsattorney.com/links/Internal_Revenue_Code/> contains the Tax Almanac (updated with public laws enacted since 2001), links to Internal Revenue Code sections that affect employee benefit plans, Title 26 resources, and the Weighted Average Interest Rate Table for Retirement Plans.

• Social Security Administration <http://benefitsattorney.com/links/Social_Security_Administration/> contains links to Social Security Online, the Social Security Handbook, and benefit calculators.

These are just a few of the categories in the Employee Benefits Library. There is also a Department of Labor category with links to the EBSA Enforcement Manual, pension publications, and Prohibited Transaction Exemptions among others.