Regulating Private Pensions: A Brief Summary of ERISA

Purcell, Patrick

Library of Congress. Congressional Research Service.

关键词: Pensions;    Retirement income;    Aged;    Retirement;    Labor;   

RP-ID  :  95-926 EPW
RP-ID  :  95-926EPW_2004Jan15

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report briefly discusses the Employee Retirement Income Security Act of 1974 (ERISA), and how it protects the interests of participants and beneficiaries in private-sector employee benefit plans. ERISA covers a number of fringe benefits provided by employers, but most of its provisions deal with pension plans. Pension plans sponsored by the federal, state, and local governments, or by churches generally are exempt from ERISA.