Private pension plan standards

    Subtitle
    A summary of the Employee Retirement Income Security Act of 1974 (ERISA), as amended
    Creators and Contributors
    Author: Schmitt, Ray
    Original Date Issued
    1986
    Mode of Issuance
    Extent
    68 pages
    Description
    Protection and guarantees for employees covered by private pension and welfare benefit plans are provided in the Employee Retirement Income Security Act of 1974 (ERISA). This report summarizes the provisions of ERISA and pertinent provisions of the Internal Revenue Code of 1954, as amended through the Single-Employer Pension Plan Amendments Act of 1986.
    Note
    CRS 86-106 EPW "January 2, 1985." "Update May 15, 1986." SuDoc #: LC 14. 18/3
    Resource Type
    Genre
    Identifier
    mu:38612