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