Part I qualification rules generally applicable to employee retirement plans -- Introduction -- Qualification rules -- Minimum participation requirements -- Overall coverage tests -- Minimum vesting standards -- Accrued benefit requirements -- Limitations on qualified defined benefit and defined contribution plans -- Nondiscrimination requirements regarding benefits/allocations for qualified plans -- Minimum funding standards -- Deductibility of employer contributions -- Related employers for purposes of applying the qualification rules -- Distributions of benefits, loans, and QDROs -- Single employer plan terminations under title IV of ERISA and the code -- Taxation of distributions from qualified plans and IRAs -- Determination letters, plan disqualification and correction programs -- Part II Tax rules applicable to specialized employee benefit plans and ERISA rules applicable generally to all employee beefits plans -- Tax rules applicable to welfare benefits -- Cash or deferred arrangements -- Fiduciary rules and prohibited transactions -- Civil litigation under ERISA -- Reporting and disclosure requirements -- Benefit restrictions for defined benefit plans