2012 NAICS – The North American Industry Classification System

Sector Description
11 Agriculture, Forestry, Fishing and Hunting
21 Mining, Quarrying, and Oil and Gas Extraction
22 Utilities
23 Construction
31-33 Manufacturing
42 Wholesale Trade
44-45 Retail Trade
48-49 Transportation and Warehousing
51 Information
52 Finance and Insurance
53 Real Estate and Rental and Leasing
54 Professional, Scientific, and Technical Services
55 Management of Companies and Enterprises
56 Administrative and Support and Waste Management and Remediation Services
61 Educational Services
62 Health Care and Social Assistance
71 Arts, Entertainment, and Recreation
72 Accommodation and Food Services
81 Other Services (except Public Administration)
92 Public Administration

Downloadable Files

Description File Format
2012 Downloadable Files
2012 NAICS Definitions [PDF, 28KB]
2012 NAICS Index File [XLS, 21KB]
2012 NAICS to 2007 NAICS [XLS, 172KB]
2-6 digit 2012 Code Files [XLS, 219KB]
6-digit 2012 Code Files [XLS, 121KB]
2007 Downloadable Files
2007 NAICS Definitions [PDF, 2.6MB]
2007 NAICS Index File [XLS, 7.8MB]
2007 NAICS to 2002 NAICS [XLS, 158KB]
2007 NAICS to ISIC 4 [XLS, 353KB]
2-6 digit 2007 Code Files [XLS, 247KB] [TXT, 114KB]
6-digit 2007 Code Files [XLS, 128KB] [TXT, 54KB]
2002 Downloadable Files
2002 NAICS Definitions [PDF, 1.9MB]
2002 NAICS to 2007 NAICS [XLS, 158KB]
2002 NAICS US to ISIC Rev. 3.1 [XLS, 416KB]
2-6 digit 2002 Code Files [TXT, 105KB]
6-digit 2002 Code Files [TXT, 55KB]

Applicable Federal Rates (AFR) 2012

Find latest AFR rates at IRS website

RR-2012-28 — APPLICABLE FEDERAL RATES OCT. 2012
RR-2012-24 — APPLICABLE FEDERAL RATES SEP. 2012
RR-2012-23 — APPLICABLE FEDERAL RATES AUG. 2012
RR-2012-21 — APPLICABLE FEDERAL RATES AUG. 2012
RR-2012-20 — APPLICABLE FEDERAL RATES JUL. 2012
RR-2012-15 — APPLICABLE FEDERAL RATES JUN. 2012
RR-2012-13 — APPLICABLE FEDERAL RATES MAY 2012
RR-2012-12 — APPLICABLE FEDERAL RATES modified March 2012
RR-2012-11 — APPLICABLE FEDERAL RATES APR. 2012
RR-2012-09 — APPLICABLE FEDERAL RATES MAR. 2012
RR-2012-07 — APPLICABLE FEDERAL RATES FEB. 2012
RR-2012-02 — APPLICABLE FEDERAL RATES JAN. 2012

ERISA

ERISA is  Employee Retirement Income Security Act of 1974.

ERISA is a federal law that sets minimum standards for pension plans in private industry.  For example, if an employer maintains a pension plan, ERISA specifies when an employee must be allowed to become a participant, how long they have to work before they have a nonforfeitable interest in their pension, how long a participant can be away from their job before it might affect their benefit, and whether their spouse has a right to part of their pension in the event of their death.  Most of the provisions of ERISA are effective for plan years beginning on or after January 1, 1975.

ERISA does not require any employer to establish a pension plan.  It only requires that those who establish plans must meet certain minimum standards.  The law generally does not specify how much money a participant must be paid as a benefit.

ERISA requires plans to provide participants with information about the plan including important information about plan features and funding.  The plan must furnish some information regularly and automatically.  Some is available free of charge, some is not.
ERISA sets minimum standards for participation, vesting, benefit accrual and funding.  The law defines how long a person may be required to work before becoming eligible to participate in a plan, to accumulate benefits, and to have a nonforfeitable right to those benefits.  The law also establishes detailed funding rules that require plan sponsors to provide adequate funding for your plan.
ERISA requires accountability of plan fiduciaries.  ERISA generally defines a fiduciary as anyone who exercises discretionary authority or control over a plan’s management or assets, including anyone who provides investment advice to the plan.  Fiduciaries who do not follow the principles of conduct may be held responsible for restoring losses to the plan.
Gives participants the right to sue for benefits and breaches of fiduciary duty.
Guarantees payment of certain benefits if a defined plan is terminated, through a federally chartered corporation, known as the Pension Benefit Guaranty Corporation.

Source: DOL