Employee Benefit Plans and ERISA
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It has been said that employer payments of salary and wages create a basic standard of living for workers. Indirect compensation or benefits are said to protect that standard of living. This chapter addresses some common employee benefit plans and the general application of the Employment Retirement Income Security Act (ERISA) to those benefit plans. Because most experts agree that ERISA is a "massive undertaking" this chapter cannot provide any comprehensive study of the statute. Nonetheless, it is hoped that this brief overview will provide some guidance for employers who may have general benefit questions.
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