Publisher's Synopsis
Excerpt from Overview of the Enforcement and Administration of the Employee Retirement Income Security Act of 1974: Scheduled for a Hearing Before the Subcommittee on Oversight of the House Committee on Ways and Means on June 12-14, 1990
This document,1 prepared by the staff of the Joint Committee on Taxation, provides an overview of present - law rules relating to the enforcement of the Federal laws relating to employer - provided pension and welfare benefits under the Employee Retirement Income Security Act of 1974 (erisa). The House Ways and Means Subcommittee on Oversight has scheduled hearings on June 12 - 14, 1990, on the enforcement and administration of erisa.
The first part of the document is a summary. The second part is a brief description of present-law Internal Revenue Code and labor law rules relating to employer - provided pension and welfare benefit plans. The third part discusses the allocation of erisa enforcement responsibility between the Department of the Treasury and the Department of Labor. The fourth part is a brief discussion of issues relating to the enforcement and administration of erisa.
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