{
  "id": "95-926",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "95-926",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 102185,
      "date": "2004-01-15",
      "retrieved": "2016-04-08T14:30:13.470544",
      "title": "Regulating Private Pensions: A Brief Summary of ERISA",
      "summary": "The  Employee Retirement Income Security Act of 1974  (ERISA,  P.L. 93-406 ) protects\nthe interests\nof participants and beneficiaries in private-sector employee benefit plans. It was passed in response\nto instances in which employers had failed to prudently manage pension funds, had terminated\npension plans without sufficient assets to pay the benefits employees had earned, or had created \nimpediments to earning a pension, such as onerous age and service requirements. ERISA covers a\nnumber of fringe benefits provided by employers, but most of its provisions deal with pension plans. \nPension plans sponsored by the federal, state, and local governments, or by churches generally are\nexempt from ERISA. (This report will be updated for amendments to ERISA.)",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
      "formats": [
        {
          "format": "HTML",
          "encoding": "utf-8",
          "url": "http://www.crs.gov/Reports/95-926",
          "sha1": "c557a5d83051cf0ce180e0822a062494f65740cc",
          "filename": "files/20040115_95-926_c557a5d83051cf0ce180e0822a062494f65740cc.html",
          "images": null
        },
        {
          "format": "PDF",
          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/95-926",
          "sha1": "2a63b6bdb72773a0594049909f5199fc6edaa89d",
          "filename": "files/20040115_95-926_2a63b6bdb72773a0594049909f5199fc6edaa89d.pdf",
          "images": null
        }
      ],
      "topics": []
    }
  ],
  "topics": [
    "Domestic Social Policy"
  ]
}