A common trust fund generally sponsored by one employer and used to accumulate the assets of different plans of the employer and its subsidiaries.

ERI's 2026 Benefits Benchmarking Survey Highlights
Read More
United States and Canada Minimum Wage Updates - June 2026
Read More
Do Geographic Pay Differentials Account for Inflation?
Read MoreWHITE PAPERS

National Compensation Forecast April 2026
Read More
Compensation Strategies for Remote Work and Organizational Culture – Fall 2025
Read More
Planning Global Compensation Budgets for 2026 - January 2026
Read More
Common Compensation Terms and Formulas - January 2026