Employee Retirement Income Security Act of 1974 (original) (raw)

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The Employee Retirement Income Security Act of 1974 (ERISA) (Pub.L. 93–406, 88 Stat. 829, enacted September 2, 1974, codified in part at 29 U.S.C. ch. 18) is a U.S. federal tax and labor law that establishes minimum standards for pension plans in private industry. It contains rules on the federal income tax effects of transactions associated with employee benefit plans. ERISA was enacted to protect the interests of employee benefit plan participants and their beneficiaries by: * Requiring the disclosure of financial and other information concerning the plan to beneficiaries; * Establishing standards of conduct for plan fiduciaries; * Providing for appropriate remedies and access to the federal courts. ERISA is sometimes used to refer to the full body of laws that regulate employee benefit plans, which are mainly in the Internal Revenue Code and ERISA itself. Responsibility for interpretation and enforcement of ERISA is divided among the Department of Labor, the Department of the Treasury (particularly the Internal Revenue Service), and the Pension Benefit Guaranty Corporation. (en)
エリサ法とは、Employee Retirement Income Security Act（従業員退職所得保障法）の略称である。アメリカ合衆国の連邦法として、1974年に制定された。エリサ法は、企業年金を運用する機関投資家に対してを課すことで、機関投資家が自らのコーポレート・ガバナンスを拡充するよう、促している。 (ja)

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Employee Retirement Income Security Act (en)

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85 (xsd:integer)
376 (xsd:integer)
407 (xsd:integer)
passed, provisions of substituted (en)

dbp:scotusCases

(en)
Aetna Health Inc. v. Davila, (en)
Boggs v. Boggs, (en)
Central Laborers' Pension Fund v. Heinz, (en)
Egelhoff v. Egelhoff, (en)
Nachman Corp. v. Pension Benefit Guaranty Corporation, (en)
Howard Delivery Service, Inc. v. Zurich American Ins. Co., (en)
Advocate Health Care Network v. Stapleton, (en)
Alessi v. Raybestos-Manhattan, Inc., (en)
Amgen Inc. v. Harris, (en)
Beck v. Pace Intern. Union, (en)
Black & Decker Disability Plan v. Nord, (en)
CNH Industrial N. V. v. Reese, (en)
Conkright v. Frommert, (en)
Fifth Third Bancorp v. Dudenhoeffer, (en)
Firestone Tire & Rubber Co. v. Bruch, (en)
Gobeille v. Liberty Mut. Ins. Co., (en)
Great-West Life & Annuity Ins. Co. v. Knudson, (en)
Hardt v. Reliance Standard Life Ins. Co., (en)
Heimeshoff v. Hartford Life & Accident Ins. Co., (en)
Hughes v. Northwestern University, (en)
Ingersoll-Rand Co. v. McClendon, (en)
Intel Corp. Investment Policy Committee v. Sulyma, (en)
Kentucky Assn. of Health Plans, Inc. v. Miller, (en)
LaRue v. DeWolff, Boberg & Associates, Inc., (en)
Lockheed Corp. v. Spink, (en)
M&G Polymers USA, LLC v. Tackett, (en)
Mead Corp. v. Tilley, (en)
Mertens v. Hewitt Associates, (en)
Metropolitan Life Ins. Co. v. Glenn, (en)
Metropolitan Life Ins. Co. v. Massachusetts, (en)
Metropolitan Life Ins. Co. v. Taylor, (en)
Nationwide Mutual Insurance Co. v. Darden, (en)
Pegram v. Herdrich, (en)
Pilot Life Ins. Co. v. Dedeaux, (en)
Retirement Plans Comm. of IBM v. Jander, (en)
Rush Prudential HMO, Inc. v. Moran, (en)
Rutledge v. Pharmaceutical Care Management Assn., (en)
Sereboff v. Mid Atlantic Medical Services, Inc., (en)
Shaw v. Delta Air Lines, Inc., (en)
Thole v. U. S. Bank N. A., (en)
Tibble v. Edison International, (en)
US Airways, Inc. v. McCutchen, (en)
California Div. of Labor Standards Enforcement v. Dillingham Constr., NA, Inc., (en)
Kennedy v. Plan Administrator for DuPont Sav. and Investment Plan, (en)
Raymond B. Yates, MD, PC Profit Sharing Plan v. Hendon, (en)
Montanile v. Board of Trustees of Nat. Elevator Industry Health Benefit Plan, (en)
Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal., (en)

rdfs:comment

エリサ法とは、Employee Retirement Income Security Act（従業員退職所得保障法）の略称である。アメリカ合衆国の連邦法として、1974年に制定された。エリサ法は、企業年金を運用する機関投資家に対してを課すことで、機関投資家が自らのコーポレート・ガバナンスを拡充するよう、促している。 (ja)
The Employee Retirement Income Security Act of 1974 (ERISA) (Pub.L. 93–406, 88 Stat. 829, enacted September 2, 1974, codified in part at 29 U.S.C. ch. 18) is a U.S. federal tax and labor law that establishes minimum standards for pension plans in private industry. It contains rules on the federal income tax effects of transactions associated with employee benefit plans. ERISA was enacted to protect the interests of employee benefit plan participants and their beneficiaries by: (en)

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