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Employee Retirement Income Security Act
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Geliefert zwischen Di., 18.11.2025 und Mi., 19.11.2025
Details
The Employee Retirement Income Security Act of 1974 (ERISA) (Pub.L. 93-406, 88 Stat. 829, enacted September 2, 1974) is an American federal statute that establishes minimum standards for pension plans in private industry and provides for extensive rules on the federal income tax effects of transactions associated with employee benefit plans. ERISA was enacted to protect the interests of employee benefit plan participants and their beneficiaries by requiring the disclosure to them of financial and other information concerning the plan; by establishing standards of conduct for plan fiduciaries; and by providing for appropriate remedies and access to the federal courts. ERISA is sometimes used to refer to the full body of laws regulating employee benefit plans, which are found mainly in the Internal Revenue Code and ERISA itself. Responsibility for the interpretation and enforcement of ERISA is divided among the Department of Labor, the Department of the Treasury (particularly the Internal Revenue Service), and the Pension Benefit Guaranty Corporation.
Weitere Informationen
- Allgemeine Informationen
- GTIN 09786130215828
- Editor Frederic P. Miller, Agnes F. Vandome, John McBrewster
- Sprache Englisch
- Genre Psychologie
- Größe H220mm x B150mm x T6mm
- Jahr 2009
- EAN 9786130215828
- Format Fachbuch
- ISBN 978-613-0-21582-8
- Titel Employee Retirement Income Security Act
- Untertitel Act of Congress, United States, Income tax in the United States, Fiduciary, United States federal courts, Internal Revenue Code, United States Department of Labor
- Gewicht 177g
- Herausgeber Alphascript Publishing
- Anzahl Seiten 108
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