ERISA

DLC Home|Webinars|Continuing Education|HR Resources|College Instructors|Training History|Order History

627

Term: ERISA

Definition:The Employee Retirement Income Security Act of 1974 (ERISA) was passed to ensure that pensions offered by private-industry employers met certain standards and were received by employees. ERISA does not require employers to offer pension programs. But ERISA does require that those who offer pension programs follow certain rules if they want favorable tax treatment for their contributions and employee’s deferral of income. ERISA’s four basic requirements cover participation, vesting, funding and fiduciary duties. For more information on ERISA, see DLC Courses 15, 42 and 74.

To find keyword content within a course, select the course link below.

CoursePage Number
75 - Creating a Variable Pay Plan 11
74 - Trends in Retirement Plans 16
42 - Accumulated Earnings and Deferred Compensation 12
FAQs Policies
World at Work
CPE Sponsors - Registry
CPE Sponsors - QAS
CAC
CCC

The ERI Distance Learning Center is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/

ERI Economic Research Institute is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP® or SHRM-SCP®