The Employee Retirement Income Security Act (ERISA) is a federal law that sets minimum standards for retirement and benefit plans in private industry. These standards of conduct are for those who manage an employee benefit plan and its assets (called fiduciaries). We will provide an overview of those basic fiduciary responsibilities applicable to retirement and employee benefit plans. It provides a simplified explanation of the law and the regulations and is not a legal interpretation of ERISA. We will discuss, however any current proposals and/or issues.
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