ERISA: Employee Retirement Income Security Act of 1974

by | Mar 7, 2017

ERISA - the Employee Retirement Income Security Act of 1974 - is the enabling legislation for IRA's.  ERISA was enacted as a reaction to frequent pension failures in the 1950's and 1960's, resulting from poor corporate management and unethical labor union practices.  Here you'll find more details about the history of ERISA along with the relevant US Code citations.

29 U.S. Code Chapter 18
EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM

SUBCHAPTER I - Protection of Employee Rights

Subtitle A:  General Provisions

 

Subtitle B:  Regulatory Provisions

SUBCHAPTER III - Plan Termination Insurance

SUBTITLE A - Pension Benefit Guaranty Corporation

SUBTITLE B - Coverage

SUBTITLE C - Terminations

SUBTITLE D - Liability

SUBTITLE E - Special Provisions for Multiemployer Plans

SUBTITLE F - Transition Rules and Effective Dates

To Whom Does ERISA Apply?

 

Historical Explanation of Formation of ERISA: