Coverage, Eligibility, and Participation Rules


Shouldn’t employers be able to offer whatever benefits they want to whichever employees they want? In a perfect world where employers always have their employees’ best interests in mind, this could be left to self-supervision. The reality is that left unchecked, many large employers would probably continue to offer a plan for attraction and retention purposes, but they would slant the plan in favor of the executives. Small businesses would certainly slant the plans in favor of employee owners. Knowing these tendencies, and seeing them in practice, regulators have installed a series of checks and balances to ensure that plan offerings are fair for the little guy and that offerings ...

Get Essentials of Retirement Planning now with O’Reilly online learning.

O’Reilly members experience live online training, plus books, videos, and digital content from 200+ publishers.