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 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.