The Employee Retirement Income Security Act, commonly shortened to ERISA, is a federal law enacted to set minimum standards for the majority of voluntary pension and health plans in the private industry to protect involved individuals.
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The ERISA statute, Employee Retirement Income Security Act of 1974, is a federal statute, that delineates minimum standards for the administration of private industry’s pension plans and establishes the impact that federal income taxes will have on transactions associated with management of such pension plans.
