ERISA stands for the Employee Retirement Income Security
Act. ERISA establishes rules regarding the conduct
of any person who provides services to the plan in
terms of plan administration, operations and investments.
It is enforced by the Department of Labor (DOL), the
Internal Revenue Service (IRS) and the Pension Benefit
Guaranty Corporation (PBGC).
Title I, which contains
rules for reporting and disclosure, vesting, participation,
funding, fiduciary conduct and civil enforcement,
is administered by the DOL. Title II amends the Internal
Revenue Code to parallel many of the Title I rules
and is administered by the IRS. Title II is concerned
with jurisdictional matters and with coordination
enforcement and regulatory activities by the DOL
and IRS. Title IV covers the insurance of defined benefit
pension plans and is administered by the PBGC.
General Information about ERISA
ERISA PLAN INFORMATION
Requirements and plan information
How ERISA protects your plan's assets