Notices, Audit Guidelines, General Counsel Memos, Private Letter Rulings, Other Authorities
| Notice 84-11 Q&A 2 | 4:31 |
| Notice 84-11, 1984-2 C.B. 469 | 4:1, 4:25, 4:38 |
| Notice 84-11, Q&A 12 | 4:36 |
| Notice 84-11, Q&A 13 | 4:11, 4:18 |
| Notice 84-11, Q&A 14, 15 | 4:37 |
| Notice 84-11, Q&A 3 | 4:12 |
| Notice 84-11, Q&A 5 | 4:10 |
| Notice 84-11, Q&A 6 | 4:8 |
| Notice 84-11, Q&A 7 | 4:25, 4:28 |
| Notice 84-11, Q&A 8 | 4:26 |
| Notice 84-11, Q&A 9 | 4:29, 18:6 |
| Notice 96-64, 1996-2 C.B. 229 | 12:9 |
| Notice 99-6, 1999-1 C.B. 321 | 1:7 |
| Notice 2002-4, Part III | 1:5, 10:8, 11:5 |
| Notice 2002-4, Part V | 10:26 |
| Audit Guidelines, p i | 2:12 |
| Audit Guidelines, p 1-1 | 2:45 |
| Audit Guidelines, p 1-26 | 2:32 |
| Audit Guidelines, p 1-33 | 4:22 |
| Audit Guidelines, p 2-3 | 2:6, 2:12 |
| Audit Guidelines, p 2-4 | 2:8 |
| Audit Guidelines, p 2-6 | 2:12 |
| Audit Guidelines, p 2-8 | 2:13 |
| Audit Guidelines, p 2-9 | 2:14 |
| Audit Guidelines, p 2-10 | 2:14 |
| Audit Guidelines, p 2-11 | 2:14 |
| Audit Guidelines, p 2-13 | 2:10 |
| Audit Guidelines, p 2-14 | 2:14, 2:16 |
| Audit Guidelines, p 2-15 | 2:15 |
| Audit Guidelines, p 2-16 | 2:17, 2:18 |
| Audit Guidelines, p 2-17 | 2:18 |
| Audit Guidelines, p 2-18 | 2:19 |
| Audit Guidelines, p 2-19 | 2:20 |
| Audit Guidelines, p 2-20 | 2:21 |
| Audit Guidelines, p 2-21 | 2:22 |
| Audit Guidelines, p 2-22 | 2:22, 2:24, 2:25 |
| Audit Guidelines, p 2-23 | 2:34 |
| Audit Guidelines, p 2-24 | 2:26, 2:33 |
| Audit Guidelines, p 2-25 | 2:27 |
| Audit Guidelines, p 2-26 | 2:27 |
| Audit Guidelines, p 2-27 | 2:28 |
| Audit Guidelines, p 2-28 | 2:28, 2:29 |
| Audit Guidelines, p 2-29 | 2:30 |
| Audit Guidelines, p 2-30 | 2:30 |
| Audit Guidelines, p 2-31 | 2:24 |
| Audit Guidelines, p 3-3 | 3:1, 3:5 |
| Audit Guidelines, p 3-5 | 3:4 |
| Audit Guidelines, p 3-7 | 3:2, 3:7 |
| Audit Guidelines, p 3-8 | 3:8, 3:9 |
| Audit Guidelines, p 3-29 | 3:11 |
| Audit Guidelines, p 4-10 | 2:4 |
| PLR 7945053 | 4:16 |
| PLR 8032079 | 10:18 |
| PLR 8106008 | 7:5 |
| PLR 8702063 | 12:9 |
| PLR 9149001 | 2:37 |
| PLR 9511001 | 3:9 |
| PLR 9538002 | 17:5 |
| PLR 9541041 | 6:17 |
| PLR 9628001 | 2:37 |
| PLR 969033 | 12:9 |
| PLR 9707022 | 11:2 |
| PLR 9722039 | 12:9 |
| GCM 200017041 | 1:4, 4:16, 4:20 |
| GCM 39616 | 12:9 |
| GCM 39824 | 11:5 |
| GCM 39853 | 3:4 |
| Ann. 95-48, 1995-23 IRB 13 | 12:9 |
| 29 CFR 2530.202-2(a) | 4:43 |
| 29 CFR 2530.210(c) | 18:5 |
| 29 CFR 2530.210(d) | 10:10 |
| EGTRRA §620 | 10:31 |
| ERISA §3(40) | 12:11 |
| ERISA §502 | 2:47 |
| ERISA §1002(6) | 2:4 |
| ERISA §4022(b)(5) | 7:24 |
| ERISA Adv. Op. Ltrs. 93-29A, 93-19A, 92-04A, 92-05A, 92-07A, 91-47A | 4:76 |
| Florida Statutes §468.525(4)(b) | 4:15, 4:17 |
| Florida Statutes §468.525(4)(c) | 4:17 |
| IRS Employment Tax Handbook §5.6 | 2:4 |
| IRS Publication 15-A | 2:4, 2:8, 2:11, 2:14, 2:19 |
| IRS Publication 17 | 1:16 |
| IRS Publication 517 | 1:16 |
| IRS Publication 533 | 1:11 |
| MEWAs: Multiple Employer Welfare Arrangements Under the Employee Retirement Income Security Act: A Guide to Federal and State Regulation (DOL Publication) | 12:11 |
| Restatement of Agency 2d, section 220 | 2:1, 4:20 |
| Restatement of Agency 2d, section 226 | 4:20, 5:2 |
| Restatement of Agency 2d, section 227 | 4:20 |
| Restatement of Agency 2d, section 5(2) | 4:20 |
| Section 530 of the Revenue Act of 1978 | 2:10, 2:32, 2:42, 2:45 |