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Employee Retirement Income Security Act of 1974, as amended (ERISA)

Enacted in 1974, ERISA is the source of most regulations concerning pension and profit sharing plans. Among other things, it established disclosure, reporting and fiduciary requirements, created rules for participation, vesting and funding, established plan termination guarantees for certain plans to be insured and administered by the Pension Benefit Guaranty Corporation (PBGC), and created Individual Retirement Accounts (IRAs).

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