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EOB Citation

Reference Material from:
THE ERISA OUTLINE BOOK
A Study Guide and Reference Manual
2013 Edition by Sal L. Tripodi, J.D., LL.M.
A TRI Pension Services Publication
Printed and Distributed by ASPPA

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The ERISA Outline Book

ERISA Outline Book Home Pagetop of page

All of the ERISA Outline Book’s Volumes are listed out with links and short introductions to each of its chapters. Use this page to begin to browse through the content of the ERISA Outline Book.

http://elibrary.asppa.org/erisa-outline-book/

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  • ERISA Outline Book Index Sal L. Tripodi, J.D., LL.M ERISA Outline Book Index
    Chapter: 00
    Abstract:

    Provides references into book by key words or phrases.

    The index volume cross-references into all seven volumes
    Authors: Sal L. Tripodi, J.D., LL.M
  • How to Use as a Study Guide and Reference Sal L. Tripodi, J.D., LL.M How to Use as a Study Guide and Reference
    Chapter: 00
    Authors: Sal L. Tripodi, J.D., LL.M
  • About TRI Pension Services Sal L. Tripodi, J.D., LL.M About TRI Pension Services
    Chapter: 00
    Authors: Sal L. Tripodi, J.D., LL.M
  • Key to Abbreviations Sal L. Tripodi, J.D., LL.M Key to Abbreviations
    Chapter: 00
    Chapter Errata:

    The following list identifies the common abbreviations used in the outline materials.

    #

    - Paragraph

    § - Section number. For example, §401(a) means “section 401(a).”

    401(a) - The general tax code reference to the rules prescribed for “qualified plans”

    401(a) plan - A plan that satisfies the requirements of IRC §401(a)

    401(a)(9) - Tax code section that imposed minimum distribution requirements after age 70-1/2

    401(k) - Tax code section that permits section 401(k) arrangements under qualified plans, so employees can elect to defer income for retirement

    401(k) plan - A plan that includes a 401(k) arrangement

    401(m) - Tax code section that prescribes nondiscrimination testing requirements for employer matching contributions and employee after-tax contributions

    401(m) plan - A plan that includes a 401(m) arrangement

    402(g) limit - The dollar limit on elective deferrals, imposed by IRC §402(g)

    403(b) - Tax code section that permits “taxsheltered annuity” programs (or custodial account arrangements) similar to 401(k), but only for certain governmental and tax-exempt organizations

    403(b) plan - A plan or program that satisfies IRC §403(b)

    415 limit - The limit on contributions and benefits, imposed by IRC §415

    457 plan - A plan or program that satisfies IRC §457

    7805(b) relief - Relief from the retroactive application of a regulation or IRS ruling (e.g., determination letter), or from the retroactive application of a revocation of an IRS ruling

    A

    a-4 testing - Nondiscrimination testing under IRC §401(a)(4)

    ACP test - Nondiscrimination test for matching contributions and employee after-tax contributions, imposed by IRC §401(m)

    ADP test - Nondiscrimination test for elective deferrals, prescribed by IRC §401(k)

    ADEA - Age Discrimination in Employment Act

    AFTAP - Adjusted Funding Target Attainment Percentage

    APRSC - Administrative Policy Regarding Self-Correction (now redesignated as SCP)

    ASPA - American Society of Pension Actuaries (renamed as ASPPA, effective November 1, 2004)

    ASPPA - American Society of Pension Professionals and Actuaries (formerly ASPA)

    ATRA 2012 - American Taxpayer Relief Act of 2012 (P.L. 112-240)

    Audit CAP - A closing agreement resolution of a qualification failure discovered in an IRS audit of a plan

    B

    BAPCPA - Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (P.L. 109-8)

    Blue Book - A general explanation of a tax bill that is issued by the Joint Committee on Taxation. Blue Books were published on TRA ‘86, SBA ‘96, and PPA 2006. A reference in this publication to a Blue Book will include a reference to the legislation that the Blue Book pertains to.

    BNA - Bureau of National Affairs, which publishes the Pension & Benefits Reporter, and the Employee Benefits Cases Reporter

    B.R. - Bankruptcy Reporter (published by Westlaw) - reports cases from the Federal Bankruptcy Courts

    BRFs - Benefits, rights and features under a plan which must be available on a nondiscriminatory basis under Treas. Reg. §1.401(a)(4)-4.

    C

    CAP - The IRS’ Closing Agreement Program for resolving qualification defects. See Audit CAP and Walk-in CAP.

    C.B. - Cumulative Bulletin (published by IRS on a semi-annual basis to consolidate I.R.B.s for that period)

    cert. - certiorari (either granted or denied by the U.S. Supreme Court; if granted, the court hears the case; if denied, the lower court opinion is final)

    C.F.R. - Code of Federal Regulations; publishes the text of all Federal regulations.

    CODA - Cash or deferred arrangement (usually a shorthand to describe the elective deferral process in a 401(k) plan)

    COLA - Cost of living adjustment

    CPA 2010 - Dodd-Frank Wall Street Reform and Consumer Protection Act (P.L. 111-203)

    CRA or CRA 2000 - Community Renewal Tax Relief Act of 2000 (P.L. 106-554)

    D

    DEFRA - Deficit Reduction Act of 1984 (also known as the Tax Reform Act of 1984) (P.L. 98-369)

    DIA - Designated investment alternative, as defined in DOL Reg. §§2550.404a-5 and 2550.408b-2.

    DOL - Department of Labor

    DOL Reg. - Department of Labor regulation

    DRA 2005 - Deficit Reduction Act of 2005 (P.L. 109-171)

    E

    EACA - Eligible automatic contribution arrangement (as defined in IRC §414(w))

    EBC - Employee Benefits Cases (a Bureau of National Affairs publication) - publishes pensionrelated cases from the Federal and State courts

    EBSA - Employee Benefits Security Administration, formerly known as the Pension and Welfare Benefits Administration (PWBA), the Department of Labor’s enforcement agency

    EESA - Emergency Economic Stabilization Act of 2008 (P.L.110-343)

    EGTRRA or EGTRA - Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16)

    EGTRRA RAP or EGTRRA remedial amendment period- the deadline for amending plans to conform to the requirements of EGTRRA

    EPCRS - Employee Plans Compliance Resolution System, which provides a means of correcting qualification failures under qualified plans, SEPs, SIMPLE-IRA Plans, and section 403(b) plans

    EPCRS Procedure - the current IRS Revenue Procedure relating to EPCRS (updated periodically by the IRS)

    ERISA - Employee Retirement Income Security Act of 1974 (P.L. 93-406)

    ERPA - Enrolled retirement plan agent

    ERTA - Economic Recovery Tax Act of 1981 (P.L. 97-34)

    ESIGN (or E-SIGN) - Electronic Signatures in Global and National Commerce Act (P.L. 106-229)

    ESOP - Employee stock ownership plan

    F

    F.2d - Federal Reporter, 2nd Series (published by Westlaw) - reports court opinion issued by the Federal Courts of Appeals

    F.3d - Federal Reporter, 3rd Series (published by Westlaw) - reports court opinion issued by the Federal Courts of Appeals

    FBAR - Report of Foreign Bank and Financial Accounts (Form TD F 90-22.1)

    FOIA - Freedom of Information Act

    F.R. - Federal Register

    FSA - Field Service Advice from the IRS National Office. The numbering format is the same as for private letter rulings (PLRs).

    FSO - First Service Organization (term used in identifying affiliated service groups)

    F.Supp. - Federal Supplement (published by Westlaw) - reports court opinion issued by the Federal District Courts

    F.Supp.2d - Federal Supplement, 2nd Series (published by West Law) - reports court opinion issued by the Federal District Courts

    G

    GATT - Uruguay Round Agreements Act (P.L. 103-465)(Title VII of GATT is known as the Retirement Protection Act of 1994)

    GCM - General counsel memorandum (issued by IRS counsel)

    GOZA - Gulf Opportunity Zone Act of 2005 (P.L. 109-135)

    GUST - a combined reference to four pieces of legislation passed in 1994 through 1997: GATT, USERRA, SBJPA, and TRA ‘97

    H

    HCE - Highly compensated employee

    HEART Act - Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245)

    HOPE Act - Health Opportunity and Patient Empowerment Act of 2006 (Title III of the Tax Relief and Health Care Act of 2006, P.L. 109-432)

    I

    IRA - Individual retirement account

    I.R.B. - Internal Revenue Bulletin (published by IRS on a weekly basis)

    IRC - Internal Revenue Code

    IRC §415(c)(3) compensation - compensation used to determine the limitations on contributions and benefits under IRC §415 (also referred to as “section 415 compensation”)

    IRRA - IRS Restructuring and Reform Act of 1998 (P.L. 105-206)

    IRS - Internal Revenue Service

    J

    JBEA - Joint Board for the Enrollment of Actuaries

    JCWAA - Job Creation and Worker Assistance Act of 2002 (P.L. 107-147)

    J&S rules - joint and survivor annuity requirements under IRC §417

    K

    KETRA - Katrina Emergency Tax Relief Act of 2005 (P.L. 109-73)

    L

    LLC - Limited liability company

    M

    M&P plan - a master plan or prototype plan, as described in Rev. Proc. 2005-16

    MAP-21 - Moving Ahead for Progress in the 21st Century Act (P.L. 112-141)

    MRC - Minimum required contribution under the minimum funding rules of IRC §412 or IRC §430

    N

    NHC - Nonhighly compensated employee

    NHCE - see NHC

    O

    OBRA '86 - Omnibus Budget Reconciliation Act of 1986 (P.L. 99-509)

    OBRA '87 - Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203) (sometimes referred to PPA or RPA)

    OBRA '89 - Omnibus Budget Reconciliation Act of 1989 (P.L. 101-140)

    OBRA '90 - Omnibus Budget Reconciliation Act of 1990 (P.L. 101-508)

    OBRA '93 - Omnibus Budget Reconciliation Act of 1993 (P.L. 103-66)

    P

    PBGC - Pension Benefit Guaranty Corporation

    PBGC Reg. - Pension Benefit Guaranty Corporation regulation

    PFEA - Pension Funding Equity Act of 2004

    PLR - Private letter ruling (issued by IRS National Office)

    PPA - Pension Protection Act of 1987 (sometimes referred to as OBRA ‘87 or RPA) (P.L. 100-203); Pension Protection Act of 2006 (P.L. 109-280)

    PPA 2006 - Pension Protection Act of 2006 (P.L. 109-280)

    PPACA - Patient Protection and Affordable Care Act of 2010 (P.L. 111-148) (usually meant to incorporate the Health Care and Education Reconciliation Act of 2010, P.L. 111-152)

    PRA 2010 - Pension Relief Act of 2010, which is actually a reference to Title II of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192)

    Pre-Approved Plan - An M&P plan or VS plan

    Prop. DOL Reg. - Proposed Department of Labor regulation

    Prop. PBGC Reg. - Proposed Pension Benefit Guaranty Corporation regulation

    Prop. Treas. Reg. - Proposed Treasury regulation

    PWBA - Pension and Welfare Benefits Administration, renamed the Employee Benefits Security Administration (EBSA) in 2003

    Q

    QAB - Quality Assistance Bulletin (posted at IRS’ website)

    QACA - Qualified automatic contribution arrangement, as defined in IRC §401(k)(13)

    QDIA - Qualified default investment alternative

    QDRO - Qualified domestic relations order

    QJSA - Qualified joint and survivor annuity

    QNCs - see QNECs

    QNECs - Qualified nonelective contributions

    QOSA - Qualified optional survivor annuity

    QPSA - Qualified preretirement survivor annuity

    QSLOB - Qualified separate line of business

    R

    RAP - remedial amendment period

    RBD - Required beginning date (the date required minimum distributions must start under §401(a)(9))

    REA - Retirement Equity Act of 1984 (P.L. 98-397)

    Rev. Proc. - Revenue Procedure (issued by the IRS)

    Rev. Rul. - Revenue Ruling (issued by the IRS)

    RPA - Retirement Protection Act of 1987 (sometimes referred to as OBRA ‘87 or PPA) (P.L. 100-203)

    RRA or RRA ‘98 - IRS Restructuring and Reform Act of 1998 (P.L. 105-206) (also see IRRA above)

    S

    SARSEP - SEP with salary reduction feature

    SAVER Act - Savings Are Vital to Everyone’s Retirement Act

    SAVER Summit - National conference required by the SAVER Act.

    SBA or SBA ‘96 - Small Business Job Protection Act of 1996 (sometimes referred to as SBJPA) (P.L. 104-188)

    SBJPA - Small Business Job Protection Act of 1996 (sometimes referred to as SBA or SBA ‘96) (P.L. 104-188)

    SCP - Self-correction program for curing operational failures under qualified plans, SEPs, SIMPLE-IRA Plans and section 403(b) plans

    SCRA - Servicemembers Civil Relief Act of 2003 (amended and restated the Soldiers' and Sailors' Civil Relief Act of 1940)

    SEP - Simplified employee pension plan

    SEP-IRA - An IRA that accepts SEP contributions

    SEPPAA - Single-Employer Pension Plan Amendments Act of 1986 (P.L. 99-272)

    SIMPLE - Savings Incentive Match Plan for Employees

    SIMPLE-401(k) Plan - A 401(k) plan that is subject to the SIMPLE contribution limits

    SIMPLE-IRA - An IRA that accepts SIMPLE plan contributions

    SIMPLE-IRA Plan - A SIMPLE plan that is funded with SIMPLE-IRAs

    SPD - Summary plan description

    Sup.Ct. - Supreme Court Reporter (published by Westlaw)

    T

    TAM - Technical advice memorandum (issued by the IRS National Office to an IRS Key District Office)

    TAMRA - Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647)

    T.C. - Tax Court Reporter

    T.C.M. - Tax Court Memorandum Decision

    T.D. - Treasury Decision (i.e., regulation)

    TEFRA - Tax Equity and Fiscal Responsibility Act of 1982 (P.L. 97-248)

    TIPRA - Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222)

    TRA '86 - Tax Reform Act of 1986 (P.L. 99-514)

    TRA '97 - Taxpayer Relief Act of 1997 (P.L. 105-34)

    TRA 2010 - Tax Relief Act of 2010 (P.L. 111-312)

    TRASOP - Tax-credit ESOP

    Treas. Reg. - Treasury regulation

    U

    UBTI - Unrelated business taxable income

    UCA - Unemployment Compensation Amendments of 1992 (P.L. 102-318)

    UPIA - Uniform Principal and Income Act (used in trust rules and may affect whether an IRA or defined contribution plan interest inherited by a trust which provides a life income to a surviving spouse qualifies for a QTIP election for estate tax purposes)

    U.S. - If used in a court case citation, it is a reference to the United States Supreme Court Reporter

    U.S.C. or USC - United States Code (e.g., citation 29 U.S.C. §1101 is a cite to Title 29 of the United States Code, section 1101)

    USERRA - Uniformed Services Employment and Reemployment Rights Act of 1994

    V

    VCGroup - For designation for a group submission under VCP, submitted by an M&P sponsor, insurance company, or other service provider; now simply identified as a “Group Submission” under VCP

    VCO - Former designation for a VCP submission involving operational failures under qualified plans; now the VCP designation is used regardless of the type of failure or the type of plan being submitted

    VCP - the IRS' Voluntary Correction Program for resolution of qualification failures through the EPCRS; available to qualified plans, SEPs, SIMPLE-IRA plans, and section 403(b) plans

    VCR - Voluntary Compliance Resolution Program (now replaced by VCP)

    VCS - Former designation for a VCP submission involving certain operational failures under qualified plans at a substantially reduced compliance fee; now the VCP designation is used regardless of the type of failure or the type of plan being submitted and no special fee structure applies to operational failures

    VCSEP - Former designation for a VCP submission for curing qualification failures under SEPs; now the VCP designation is used regardless of the type of failure or the type of plan being submitted

    VS plan - Volume submitter plan, as described in Rev. Proc. 2005-16

    W

    Walk-in CAP - Voluntary submission of a resolution request under IRS’ Closing Agreement Program (now replaced by VCP)

    WRERA - The Worker, Retiree, and Employer Recovery Act of 2008 (P.L. 110-458)
    Authors: Sal L. Tripodi, J.D., LL.M
  • Public Law Reference Guide Sal L. Tripodi, J.D., LL.M Public Law Reference Guide
    Chapter: 00
    Chapter Errata:

    In the historical notes to many statutory provisions, references will be made to law changes by the Public Law (P.L.) number of the statute. You may, however, know the relevant legislation by its common acronym. The following reference guide provides you legislation by P.L. number reference and the common acronym of the statute referenced. You can look up the acronym in the Key to Abbreviations above for the full name of the statute.

    P.L. 93-406: Employee Retirement Income Security Act of 1974 ( ERI SA) http://www.law.cornell.edu/uscode/text/29/chapter-18 (this citation is to the United States Code sections)

    P.L. 96-364: Multiemployer Pension Plan Amendments Act of 1980 (MPPAA)

    P.L. 97-34: Economic Recovery Tax Act of 1981 (ERTA)

    P.L. 97-248: Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA)

    P.L. 98-369: Deficit Reduction Act of 1984 (DEFRA)

    P.L. 98-397: Retirement Equity Act of 1984 (REA)

    P.L. 99-272: Single-Employer Pension Plan Amendments Act of 1986 (SEPPA)

    P.L. 99-509: Omnibus Budget Reconciliation Act of 1986 (OBRA ‘86)

    P.L. 99-514: Tax Reform Act of 1986 (TRA ‘86)

    P.L. 100-203: Omnibus Budget Reconciliation Act of 1987 (OBRA ‘87)

    P.L. 100-647: Technicaland Miscellaneous Revenue Act of 1988 (TAMRA), http://thomas.loc.gov/cgi-bin/query/z?c101:H.J.RES.280:

    P.L. 101-508: Omnibus Budget Reconciliation Act of 1990 (OBRA ‘90), http://thomas.loc.gov/cgi-bin/query/z?c101:H.R.5835:

    P.L. 102-318: Unemployment Compensation Amendments of 1992 (UCA), http://thomas.loc.gov/cgi-bin/query/z?c102:H.R.5260:

    P.L. 103-66: Omnibus Budget Reconciliation Act of 1993 (OBRA ‘93), http://thomas.loc.gov/cgi-bin/query/z?c103:H.R.2264:

    P.L. 103-465: Uruguay Round Agreements Act (amendments to the General Agreement on Trades and Tariffs) (most commonly referred to as “GATT”), http://www.gpo.gov/fdsys/pkg/BILLS-103hr5110eh/pdf/BILLS-103hr5110eh.pdf

    P.L. 104-188: Small Business Job Protection Act of 1996 (SBJPA), http://www.gpo.gov/fdsys/pkg/PLAW-104publ188/pdf/PLAW-104publ188.pdf

    P.L. 105-34: Tax Relief Act of 1997 (TRA ‘97), http://www.gpo.gov/fdsys/pkg/PLAW-105publ34/pdf/PLAW-105publ34.pdf

    P.L. 105-206: IRS Restructuring and Reform Act of 1998 (RRA or IRRA), http://www.gpo.gov/fdsys/pkg/PLAW-105publ206/pdf/PLAW-105publ206.pdf

    P.L. 106-229: Electronic Signatures in Global and National Commerce Act (E-SIGN), http://www.gpo.gov/fdsys/pkg/PLAW-106publ229/pdf/PLAW-106publ229.pdf

    P.L. 106-554: Community Renewal Tax Relief Act of 2000 (CRA) (part of the Consolidated Appropriations Act), http://www.gpo.gov/fdsys/pkg/PLAW-106publ554/pdf/PLAW-106publ554.pdf

    P.L. 107-16: Economic Growth and Tax Relief and Reconciliation Act of 2001 (EGTRRA), http://www.gpo.gov/fdsys/pkg/PLAW-107publ16/pdf/PLAW-107publ16.pdf

    P.L. 107-147: Job Creation and Worker Assistance Act of 2002 (JCWAA), http://www.gpo.gov/fdsys/pkg/PLAW-107publ147/pdf/PLAW-107publ147.pdf

    P.L. 107-204: Sarbanes-Oxley Act of 2002, http://www.gpo.gov/fdsys/pkg/PLAW-107publ204/pdf/PLAW-107publ204.pdf

    P.L. 108-218: Pension Funding Equity Act of 2004 (PFEA), http://www.gpo.gov/fdsys/pkg/PLAW-108publ218/pdf/PLAW-108publ218.pdf

    P.L. 108-311: Working Families Tax Relief Act of 2004, http://www.gpo.gov/fdsys/pkg/PLAW-108publ311/pdf/PLAW-108publ311.pdf

    P.L. 108-357: American Jobs Creation Act of 2004, http://www.gpo.gov/fdsys/pkg/PLAW-108publ357/pdf/PLAW-108publ357.pdf

    P.L. 109-8: Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, http://www.gpo.gov/fdsys/pkg/PLAW-109publ8/pdf/PLAW-109publ8.pdf

    P.L. 109-37: Katrina Emergency Tax Relief Act of 2005 (KETRA), http://www.gpo.gov/fdsys/pkg/PLAW-109publ37/pdf/PLAW-109publ37.pdf (part of Surface Transportation Extension Act of 2005)

    P.L. 109-135: Gulf Opportunity Zone Act of 2005 (GOZA), http://www.gpo.gov/fdsys/pkg/PLAW-109publ135/pdf/PLAW-109publ135.pdf

    P.L. 109-171: Deficit Reduction Act of 2005 (DRA 2005), http://www.gpo.gov/fdsys/pkg/PLAW-109publ171/pdf/PLAW-109publ171.pdf

    P.L. 109-222: Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA), http://www.gpo.gov/fdsys/pkg/PLAW-109publ222/pdf/PLAW-109publ222.pdf

    P.L. 109-227: Heroes Earned Retirement Opportunities Act (HERO Act), http://www.gpo.gov/fdsys/pkg/PLAW-109publ227/pdf/PLAW-109publ227.pdf

    P.L. 109-280: Pension Protection Act of 2006 (PPA), http://www.gpo.gov/fdsys/pkg/PLAW-109publ280/pdf/PLAW-109publ280.pdf

    P.L. 109-432: Tax Relief and Health Care Act of 2006 (Title III if known as the Health Opportunity and Patient Empowerment Act of 2006, or HOPE Act), http://www.gpo.gov/fdsys/pkg/PLAW-109publ432/pdf/PLAW-109publ432.pdf

    P.L. 110-28: U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007,http://www.gpo.gov/fdsys/pkg/PLAW-110publ28/pdf/PLAW-110publ28.pdf

    P.L. 110-245: Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act), http://www.gpo.gov/fdsys/pkg/PLAW-110publ245/pdf/PLAW-110publ245.pdf

    P.L. 110-343: Emergency Economic Stabilization Act of 2008 (EESA), http://www.gpo.gov/fdsys/pkg/PLAW-110publ343/pdf/PLAW-110publ343.pdf

    P.L. 110-458: The Worker, Retiree, and Employer Recovery Act of 2008 (WRERA), http://www.gpo.gov/fdsys/pkg/PLAW-110publ458/pdf/PLAW-110publ458.pdf

    P.L. 111-148: Patient Protection and Affordable Care Act of 2010 (PPACA) (also known as the Patient Protection Act), http://www.gpo.gov/fdsys/pkg/PLAW-111publ148/pdf/PLAW-111publ148.pdf

    P.L. 111-152: Health Care and Education Reconciliation Act of 2010 (also known as the 2010 Reconciliation Act), http://www.gpo.gov/fdsys/pkg/PLAW-111publ152/pdf/PLAW-111publ152.pdf

    P.L. 111-192: Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (“Pension Relief Act of 2010”), http://www.gpo.gov/fdsys/pkg/PLAW-111publ192/pdf/PLAW-111publ192.pdf

    P.L. 111-203: Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (“Consumer Protection Act of 2010”),http://www.gpo.gov/fdsys/pkg/PLAW-111publ203/pdf/PLAW-111publ203.pdf

    P.L. 111-240: Small Business Jobs and Credit Act of 2010, http://www.gpo.gov/fdsys/pkg/PLAW-111publ240/pdf/PLAW-111publ240.pdf

    P.L. 111-312: Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Tax Relief Act of 2010), http://www.gpo.gov/fdsys/pkg/PLAW-111publ312/pdf/PLAW-111publ312.pdf

    P.L. 112-141: Moving Ahead for Progress in the 21st Century Act (MAP-21), http://www.gpo.gov/fdsys/pkg/PLAW-112publ141/pdf/PLAW-112publ141.pdf

    P.L. 112-240: American Taxpayer Relief Act of 2012 (ATRA) (January 3, 2012), http://www.gpo.gov/fdsys/pkg/BILLS-112hr8enr/pdf/BILLS-112hr8enr.pdf
    Authors: Sal L. Tripodi, J.D., LL.M
  • Table of Federal Circuit Court Jurisdictions Sal L. Tripodi, J.D., LL.M Table of Federal Circuit Court Jurisdictions
    Chapter: 00
    Chapter Errata:

    Circuit

    Jurisdiction

    First

    (abbreviated 1st Cir.)

    Maine, Massachusetts, New Hampshire, Puerto Rico, Rhode Island

    Second

    (abbreviated 2nd or 2d Cir.)

    Connecticut, New York, Vermont

    Third

    (abbreviated 3rd or 3d Cir.)

    Delaware, New Jersey, Pennsylvania, Virgin Islands

    Fourth

    (abbreviated 4th Cir.)

    Maryland, North Carolina, South Carolina, Virginia, West Virginia

    Fifth

    (abbreviated 5th Cir.)

    Mississippi, Louisiana, Texas

    Sixth

    (abbreviated 6th Cir.)

    Kentucky, Michigan, Ohio, Tennessee

    Seventh

    (abbreviated 7th Cir.)

    Illinois, Indiana, Wisconsin

    Eighth

    (abbreviated 8th Cir.)

    Arkansas, Iowa, Minnesota, Missouri, Nebraska, North Dakota, South Dakota

    Ninth

    (abbreviated 9th Cir.)

    Alaska, Arizona, California, Hawaii, Idaho, Montana, Oregon, Nevada, Washington

    Tenth

    (abbreviated 10th Cir.)

    Colorado, Kansas, New Mexico, Oklahoma, Utah, Wyoming

    Eleventh

    (abbreviated 11th Cir.)

    Alabama, Florida, Georgia

    District of Columbia

    (abbreviated D.C. Cir.)

    Washington, D.C.

    Federal

    (abbreviated Fed. Cir.)

    Washington, D.C.
    Authors: Sal L. Tripodi, J.D., LL.M
  • ERISA Outline Book Terms & Conditions ASPPA ERISA Outline Book Terms & Conditions
    Authors: ASPPA

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