Protection and guarantees for employees covered by private pension and welfare benefit plans are provided in the Employee Retirement Income Security Act of 1974 (ERISA). This report summarizes the provisions of ERISA and pertinent provisions of the Internal Revenue Code of 1954, as amended through the Single-Employer Pension Plan Amendments Act of 1986.
CRS 86-106 EPW
"January 2, 1985."
“Update May 15, 1986.”
SuDoc #: LC 14. 18/3
