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Employee Retirement Income Security Act

Legal and Compliance

The Employee Retirement Income Security Act (ERISA) is a 1974 U.S. federal law that sets minimum standards for most voluntarily established retirement and health plans in private industry to protect plan participants. It requires plan administrators to provide information about plan features and funding, establishes fiduciary responsibilities, and is enforced by the Department of Labor, IRS, and Pension Benefit Guaranty Corporation.

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