Employee Retirement Income Security Act of 1974 (ERISA) | Practical Law

Employee Retirement Income Security Act of 1974 (ERISA) | Practical Law

Employee Retirement Income Security Act of 1974 (ERISA)

Employee Retirement Income Security Act of 1974 (ERISA)

Practical Law Glossary Item 0-382-3434 (Approx. 4 pages)

Glossary

Employee Retirement Income Security Act of 1974 (ERISA)

A federal statute that regulates employer-sponsored employee pension benefit plans and employee welfare benefit plans by (among other provisions):
Responsibility for interpreting, implementing, and enforcing ERISA is divided among the Department of Labor, the Internal Revenue Service, and the PBGC.
Since its enactment in 1974, ERISA has been the subject of numerous statutory amendments, for example, under:
For more information on ERISA, see: