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Title : The Employee Retirement Income Security Act
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The Employee Retirement Income Security Act

The Employee Retirement Income Security Act of 1974 (ERISA) is a federal statute that established minimum standards for pension plans being created in private industry. The Act provides for extensive rules and regulations concerning the federal income tax effects on transactions which are related to employee benefit plans.

ERISA protects the interests of individuals who participate in employee benefit plans as well as their employees. The plan requires the complete disclosure of pension plans' financial information and other information concerning the plan. The act establishes standards of conduct for plan fiduciaries and provides appropriate remedies and access to the federal courts.

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