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Pension and Employee Benefits - Code - ERISA - Regulations (Volumes 1 & 2), as of January 1, 2014, provides pension and employee benefits practitioners with an authoritative and comprehensive reference to pension provisions and selected welfare benefit provisions of the Internal Revenue Code and ERISA and the associated regulatory authority. This title is based on materials from the CCH Pension Plan Guide and CCH Employee Benefits Management, and reflects all regulatory and statutory changes up to January 1, 2014.