What is ERISA?

Abstract

Briefly charts the history of the development and subsequent regulation of the pension. Discusses the implications for pensions of the US Enactment of the Internal Revenue Code provisions. Looks at what is covered by this legislation and the subsequent exemptions. Covers the areas of reporting and disclosure, participation, vesting, funding, fiduciary standards, enforcement and administration, Iras and Keogh plans and contribution and benefit limits. Concludes with a summary of tax legislation from 1975‐1978 and other recent legislation.

Citation

Chaffin, L. and Kleiner, B.H. (2001), "What is ERISA?", Managerial Law, Vol. 43 No. 1/2, pp. 116-121. https://doi.org/10.1108/03090550110770426