ERISA-to-USC Citation Conversion and Reference Chart

Summary

Use the charts below to find Employee Retirement Income Security Act (ERISA) parallel section citations to Chapter 18 of Title 29 of the United States Code (U.S.C.), and as a quick reference guide to the contents of those ERISA sections. The three tables below cover ERISA Titles I, III, and IV (Title II of ERISA amended the Internal Revenue Code (IRC) to parallel many of the Title I rules), Many ERISA and other IRC sections incorporate ERISA sections by reference, so the short description information is a useful tool to identify those references. The chart also includes headings for the top-level subsections of each section. Finally, entries for sections that have been removed include an explanation of the section that is no longer in force.