The Employee Retirement Income Security Act of 1974 (ERISA) regulates employee benefits, including retirement and pension plans and health care, disability, accident and death benefits. Though other federal laws affect employee benefits (e.g., the FMLA and COBRA), ERISA is the most significant federal statute regulating employee benefit plans.
ERISA is codified under two titles of the U.S. Code: the Tax Code (26 U.S.C.) and the Labor Code (29 U.S.C.). The following sources compile applicable sections of each title related to employee benefits with corresponding regulations