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  2. Employee Retirement Income Security Act (ERISA)

    www.dol.gov/general/topic/retirement/erisa

    The Employee Retirement Income Security Act of 1974 (ERISA) is a federal law that sets minimum standards for most voluntarily established retirement and health plans in private industry to provide protection for individuals in these plans.

  3. Pension Protection Act (PPA) - U.S. Department of Labor

    www.dol.gov/.../laws/pension-protection-act

    Small Employer Variable-Rate Premium Cap - The Pension Protection Act of 2006 caps the variable-rate premium for certain plans maintained by small employers, effective for plan years beginning in 2007 and later. The cap applies to a plan if the aggregate number of employees of the contributing sponsors of the plan and all members of their ...

  4. Pension plans. A pension plan is an employee benefit plan established or maintained by an employer or by an employee organization (such as a union), or both, that provides retirement income or defers income until termination of covered employment or beyond.

  5. FAQs about Retirement Plans and ERISA - U.S. Department of Labor

    www.dol.gov/sites/dolgov/files/EBSA/about-ebsa/our...

    The Employee Retirement Income Security Act of 1974, or ERISA, protects the assets of millions of Americans so that funds placed in retirement plans during their working lives will be there when they retire. ERISA is a federal law that sets minimum standards for retirement plans in private industry.

  6. Pension Benefit Statements - Lifetime Income Illustrations

    www.dol.gov/agencies/ebsa/about-ebsa/our-activities/...

    Benefits: EBSA anticipates that the IFR will provide two primary benefits to participants: (1) strengthening retirement security by encouraging those currently contributing too little to increase their plan contributions; and (2) making lifetime income information readily available, which will save some participants time in understanding how ...

  7. ERISA - U.S. Department of Labor

    www.dol.gov/general/topic/health-plans/erisa

    The Employee Retirement Income Security Act of 1974 (ERISA) is a federal law that sets minimum standards for most voluntarily established retirement and health plans in private industry to provide protection for individuals in these plans.

  8. US Department of Labor reports distressed pension assistance...

    www.dol.gov/newsroom/releases/ebsa/ebsa20241101

    The department’s report on the impact of the Butch Lewis Emergency Pension Relief Act finds that, as of October 2024, more than $69 billion in Special Financial Assistance has been approved for 98 multiemployer pension plans whose participants faced reductions in retirement benefits averaging 41 percent. The report also shows the American ...

  9. Types of Retirement Plans - U.S. Department of Labor

    www.dol.gov/general/topic/retirement/typesofplans

    Types of Retirement Plans. The Employee Retirement Income Security Act (ERISA) covers two types of retirement plans: defined benefit plans and defined contribution plans. A defined benefit plan promises a specified monthly benefit at retirement.

  10. Frequently Asked Questions - United States Department of Labor -...

    webapps.dol.gov/dolfaq/go-dol-faq.asp?faqid=225

    Answer: The Employee Retirement Income Security Act of 1974, or ERISA, protects the assets of millions of Americans so that funds placed in retirement plans during their working lives will be there when they retire. ERISA is a federal law that sets minimum standards for pension plans in private industry. For example, if an employer maintains a ...

  11. Critical Status, Critical and Declining Status, Endangered Status...

    www.dol.gov/agencies/ebsa/about-ebsa/our-activities/public...

    Pension plans in critical and endangered status are required to adopt a plan aimed at restoring the financial health of the pension plan. The American Rescue Plan Act of 2021 allows multiemployer plans in critical or endangered status that make a special “freeze election” to use their funding status from the preceding year for certain purposes.