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A Wiley Review Notes REG > Pensions > Flashcards

Flashcards in Pensions Deck (4)
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1
Q

Employee Retirement Income Security Act of 1974 (ERISA)

A

does not require an employer to establish a pension plan

2
Q

If an employer does create a plan what standards must it meet?

A

employer can not delay employee participation in pension plan

3
Q

If a plan is established

A

employee contribution to the plan vest immediately

4
Q

Standards on investment of funds

A

are set up to avoid mismanagement

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