A discretionary bonus is a form of variable pay where an employer provides cash compensation to an employee for reasons that are not established in advance. Companies often provide discretionary bonuses at holiday time, at the end of projects, or if the company achieves unexpected or unusual success.

ERISA
General Information about ERISA

ERISA PLAN INFORMATION
Requirements and plan information

ERISA Fiduciary Responsiblities
How ERISA protects your plan's assets