Private Pensions: Better Agency Coordintion Could Help Small Employers Address Challanges to Plan Sponsorship

ISBN-13: 9781492230182 / Angielski / Miękka / 2013 / 72 str.

Government Accountability Office

Opis

To encourage employers to establish and maintain retirement plans for their employees, the federal government provides preferential tax treatment under the Internal Revenue Code (IRC) for plans that meet certain requirements. In addition, the Employee Retirement Income Security Act of 1974 (ERISA), as amended, sets forth certain protections for participants in private-sector retirement plans and establishes standards of conduct for those that manage the plans and their assets, generally called fiduciaries.

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