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ERISA Outline Book Index

Pension Protection Act of 2006. This index includes a separate topic, PENSION PROTECTION ACT of 2006, which provides fast access into the book of provisions enacted by this sweeping legislation.

How To Use The Online Index. This Index is organized in alphabetical order by key words or phrases. Use the alphabetic list at the top of the page to select from a page to view. A main entry is in bold capital letters. There are first, second, third and fourth level entries under the main entries. A first level entry is designated by an asterisk (*), and provides key words or phrases relating to the main entry. A second level entry, designated with a dash (-), provides additional key words or phrases that may be relevant to the first level entry. A third level entry, designated with a diamond (◆), provides additional key words or phrases that may be relevant to the second level entry. A fourth level entry, designated with three periods (), provides additional key words or phrases that may be relevant to the third level entry.


ACCRUAL OF BENEFITS:: This is a main entry

* Defined benefit plans This is a first level entry
- Accrual formulas, 3A.209 This is a second level entry
Fractional rule accrual method, 3A.210 This is a third level entry
Adjustment of accrual fraction when number of projected years changes, 3A.213 This is a fourth level entry

There are two types of cross references in the Index. If the cross reference is in bold capital letters, it is a reference to another main entry. If the cross reference is in underlined italics, it is to another first level entry within the same main entry. A cross reference to another main entry may include a reference in parenthesis to a first level entry under that main entry. For example, a cross reference to COMPENSATION (Section 415 compensation) is referencing you to the COMPENSATION main entry, and the "Section 415 compensation" first level entry under that main entry.


  • Volume I consists Chapters 1A, 1B, and 2
  • Volume II consists Chapters 3A and 3B
  • Volume III consists Chapters 4, 5 and 6
  • Volume IV consists Chapters 7, 8 and 9
  • Volume V consists Chapters 10, 11, and 12
  • Volume VI consists Chapters 13A and 13B
  • Volume VII consists Chapters 14 and 15
  • Volume VIII consists Chapters 16, 17 and Index

Important Definitions:

  • Chapter 1A contains A through M
  • Chapter 1B contains N through Z
  • Chapter 2 contains Eligibility Rules

If a bold number appears to the right of an entry, the reference is to a page number in The ERISA Outline Book and will be linked to that page on the site. The number to the left of the decimal is the number of the chapter. The number to the right of the decimal is the page number within that chapter. For example, 7.5 would be a reference to page 7.5, which is page 5 of Chapter 7. If the entry relates to information on more than one page, the page reference will include the beginning and ending pages joined by a dash (-). The provided link will take you to the first page referenced. For example, 4.10-4.12 would be a reference to information that begins on page 4.10 and ends on page 4.12, in Chapter 4. If more information is needed for clarity, it will appear in parentheses () to the right of the page reference. The information usually will be to a paragraph designation on that particular page. For example, the following entry - - 5.11(1.a.) - - would be to page 5.11 in Chapter 5, paragraph 1.a. on that page. Multiple references following an entry are separated by a comma (,).

If you have an Internal Revenue Code (IRC) section that you are researching, check to see if that section is listed in the index. It would be listed as IRC '. For example, section 72(p), relating to taxation of participation loans, is listed as IRC '72(p).