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Pension Law Library

Hosted code, regulations, guidance, PLRs and court rulings — synced from official federal sources with full change history.
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Internal Revenue Code & Treasury Regulations

467 sections with nested regulations and guidance.

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ERISA Title I & DOL Regulations

121 ERISA sections, with the 308 DOL regulations nested under the section each one implements.

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ERISA Title IV & PBGC Regulations

78 ERISA sections, with the 545 PBGC regulations nested under the section each one implements.

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Joint Board for the Enrollment of Actuaries

117 sections with nested regulations and guidance.

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1,728 of 1,745 sections synced · 4,687 versions · 1,667 guidance documents · 1,953 PLRs · 2,510 court rulings
Recent changes to code & regulations
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Latest guidance
  • Oct 13, 2026 — Notice 2026-57 Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
  • Oct 6, 2026 — 91 FR 63748 Transparency in Coverage
  • Sep 14, 2026 — Notice 2026-51 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July
  • Aug 28, 2026 — 91 FR 55462 Federal Independent Dispute Resolution Operations; Correction
  • Aug 24, 2026 — Ann. 2026-15 This announcement notifies the public that the IRS intends to issue opinion letters on August 31, 2026, or as soon as po
  • Aug 24, 2026 — Rev. Proc. 2026-30 Application Procedures for Letter Rulings and Nonbank Trustee Approval Letters from IRS Employee Plans
  • Aug 24, 2026 — Notice 2026-49 Guidance on Section 324 of the SECURE 2.0 Act with Respect to Rollovers
  • Aug 24, 2026 — Notice 2026-48 Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions
  • Aug 20, 2026 — 91 FR 53803Proposed Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans
  • Aug 3, 2026 — Notice 2026-44 This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June
  • Jul 29, 2026 — 91 FR 47790 Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
  • Jul 23, 2026 — 91 FR 46602Proposed Electronic Disclosure by Group Health Plans Under ERISA