A look at ERISA and the rules it provides for retirement plans offered by employees.
Written in 2006; 3,159 words; 4 sources; APA; $ 91.95
Paper Summary:
This paper discusses some differences between defined contribution and defined benefit retirement plans; the differences between 401 (k) and 403 (b) plans; the fiduciary requirements imposed by ERISA; and the non-discrimination rules imposed by ERISA.
From the Paper:
"Although maximum percentage of compensation limits have now been eliminated for benefits under defined benefit plans, maximum dollar limits have not. These limits typically affect only a few employees, but applying them can be an issue given typical constitutional restrictions on modifying benefit formulas for existing employees."
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