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ERISA |
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ERISA, abbreviation for Employment Retirement Income Security Act. ERISA, n.pr the acronym for the Employee Retirement Income Security Act of 1974. See also Employee Retirement Income Security Act. ERISA Employee Retirement Income Security Act of 1974 Managed care A legislative act for regulating employee benefit plans–eg, healthcare plans sponsored and/or insured by an employer; ERISA exempts from state regulations, those
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| The AICPA also encouraged the DOL to incorporate the Institute's independence rules and conceptual framework as the foundation for its independence rules for ERISA audits. Case law and Department of Labor regulations have held that a qualified retirement plan that benefits only the business owner and spouse was not an ERISA plan and did not qualify for ERISA antialienation protections either inside or outside of bankruptcy. This ERISA pre-emption is available for larger, self-insured corporate plans and Taft-Hartley union plans. |
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