ERISA

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ERISA,

n.pr the acronym for the Employee Retirement Income Security Act of 1974. See also Employee Retirement Income Security Act.

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benefit plan summary

Employee Retirement Income Security Act

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.

AICPA provides Department of Labor with comments on auditor ... by CPA Letter

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.

Protect retirement assets: new bankruptcy legislation adds ... by Naegele, Richard A. / Journal of Accountancy

This ERISA pre-emption is available for larger, self-insured corporate plans and Taft-Hartley union plans.

Association health plan legislation moves out of committee by Modern Casting

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