{
  "id": "RL34443",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RL34443",
  "active": false,
  "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 349119,
      "date": "2009-05-19",
      "retrieved": "2016-04-07T02:29:40.332755",
      "title": "Summary of the Employee Retirement Income Security Act (ERISA)",
      "summary": "Due to the recent economic decline and the desire to enact large-scale health reform, the current federal regulation of pension plans, health plans, and other employee benefit plans has received considerable congressional attention. The Employee Retirement Income Security Act of 1974 (ERISA) provides a comprehensive federal scheme for the regulation of employee pension and welfare benefit plans offered by private-sector employers. ERISA contains various provisions intended to protect the rights of plan participants and beneficiaries in employee benefit plans. These protections include requirements relating to reporting and disclosure, participation, vesting, and benefit accrual, as well as plan funding. ERISA also regulates the responsibilities of plan fiduciaries and other issues regarding plan administration. ERISA contains various standards that a plan must meet in order to receive favorable tax treatment, and also governs plan termination. This report provides background on the pension laws prior to ERISA, discusses various types of employee benefit plans governed by ERISA, provides an overview of ERISA\u2019s requirements, and includes a glossary of commonly used terms.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
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          "url": "http://www.crs.gov/Reports/pdf/RL34443",
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      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc820247/",
      "id": "RL34443_2008Apr10",
      "date": "2008-04-10",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Summary of the Employee Retirement Income Security Act (ERISA)",
      "summary": "The Employee Retirement Income Security Act of 1974 (ERISA) provides a comprehensive federal scheme for the regulation of employee pension and welfare benefit plans offered by employers. ERISA contains various provisions intended to protect the rights of plan participants and beneficiaries in employee benefit plans. These protections include requirements relating to reporting and disclosure, participation, vesting, and benefit accrual, as well as plan funding. ERISA also regulates the responsibilities of plan fiduciaries and other issues regarding plan administration. ERISA contains various standards that a plan must meet in order to receive favorable tax treatment, and also governs plan termination. This report provides background on the pension laws prior to ERISA, discusses various types of employee benefit plans governed by ERISA, provides an overview of ERISA\u2019s requirements, and includes a glossary of commonly used terms.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20080410_RL34443_2bee5766fd74b95301eb392b53f39542bb489c09.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20080410_RL34443_2bee5766fd74b95301eb392b53f39542bb489c09.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Pensions",
          "name": "Pensions"
        },
        {
          "source": "LIV",
          "id": "Pension funds",
          "name": "Pension funds"
        },
        {
          "source": "LIV",
          "id": "Retirement",
          "name": "Retirement"
        }
      ]
    }
  ],
  "topics": [
    "Domestic Social Policy"
  ]
}