The only rules I know are these Elite Rules.
Living Manual 1.32, p.212 wrote:12.1.2. Elite Units
Both the Soviets and the Germans fielded units that were regarded as elite. These
units gain a modifier to their respective national morale as:
Special Bonus
• German regular (or LW) Elite units +15
Note this includes formations such as the Gross Deutschland and
the Hermann Goering Panzer Division
• Soviet Guards +10
• SS Elite +5 in 1941, +10 in 1942, +15 1943 and later
Also some units gain a potential morale bonus due to their type (the type bonus and
the special bonus can be added together):
• Cavalry, Mountain, Airborne and Air Landing +5
• Axis Allied motorized units +5
• German Motorized Units +10
• Soviet Motorized Units (from Sept 1942-August-end of war) +5
Example: a Soviet Motorized Guard unit in 1945 has a net +15 modifier (+5
motorized in 45 +10 Guard), while a Soviet Guards Cavalry unit would have a
+15 modifier (+5 cavalry +10 elite).