Title II of ERISA

E705841

Title II of ERISA is the section of the Employee Retirement Income Security Act that establishes participation, vesting, and funding standards for private-sector pension plans.

All labels observed (2)

How this entity was disambiguated

Statements (46)

Predicate Object
instanceOf Title of a United States federal statute ⓘ
alsoKnownAs Title II of the Employee Retirement Income Security Act of 1974 ⓘ
linked to: Title II of ERISA
appliesTo defined benefit pension plans ⓘ
defined contribution pension plans ⓘ
employers maintaining tax-qualified pension plans ⓘ
plan sponsors of private retirement plans ⓘ
private-sector pension plans ⓘ
tax-qualified retirement plans ⓘ
citationContext often cited in conjunction with Internal Revenue Code sections on qualified plans ⓘ
contains limitations on plan amendments that decrease accrued benefits ⓘ
minimum funding requirements for defined benefit plans ⓘ
participation requirements for pension plans ⓘ
rules coordinating ERISA standards with the Internal Revenue Code ⓘ
rules on benefit accrual and anti-backloading ⓘ
vesting schedules and rules ⓘ
country United States ⓘ
dateEnacted 1974 ⓘ
enforcedBy Internal Revenue Service ⓘ
U.S. Department of the Treasury ⓘ
establishes benefit accrual standards ⓘ
limitations on benefit reductions ⓘ
minimum funding standards ⓘ
minimum participation standards ⓘ
minimum vesting standards ⓘ
excludes church plans not electing ERISA coverage ⓘ
governmental plans ⓘ
field employee benefits law ⓘ
pension law ⓘ
tax law ⓘ
jurisdiction United States ⓘ
legalEffect conditions tax qualification of pension plans on compliance with participation, vesting, and funding standards ⓘ
legalNature federal statutory provisions amending the Internal Revenue Code ⓘ
objective to coordinate pension standards with federal tax incentives ⓘ
to ensure that employees earn nonforfeitable rights to pension benefits ⓘ
to ensure that pension plans are adequately funded ⓘ
partOf Employee Retirement Income Security Act of 1974 ⓘ
purpose to protect participants in private pension plans through minimum standards for participation, vesting, and funding ⓘ
regulates eligibility to participate in pension plans ⓘ
funding of pension obligations ⓘ
minimum distribution rules in coordination with the Internal Revenue Code ⓘ
plan amendments affecting accrued benefits ⓘ
plan benefit accrual formulas ⓘ
vesting of pension benefits ⓘ
relatedTo Title I of ERISA ⓘ
Title IV of ERISA ⓘ
scope applies primarily through amendments to the Internal Revenue Code ⓘ

How these facts were elicited

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

Title IV of ERISA → relatedTo → Title II of ERISA ⓘ
Title II of ERISA → alsoKnownAs → Title II of the Employee Retirement Income Security Act of 1974 ⓘ
linked to: Title II of ERISA