Author Description

This large reference compiles the federal regulations governing employee retirement and welfare benefits from a variety of sources, including the IRS, the Labor Department, the Pension Benefit Guaranty Corporation, and the Joint Board for the Enrollment of Actuaries. The annually updated book is current through June 30, 2002, and includes all regulations, whether final, temporary, or proposed. A detailed key word index allows users to begin searching by topic, and each section begins with a detailed table of contents organized by regulation section. Each subsection includes editorial annotations on the history of that particular topic. Among the book's many topics are rules and regulations for reporting and disclosure, fiduciary responsibility, procedural regulations under the employee retirement income security act, adjustment of civil penalties under ERISA Title I, and temporary bonding rules. Annotation (c) Book News, Inc., Portland, OR (booknews.com)