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The Manager's Pocket Guide to Employee Relations by Terry L. Fitzwater

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ERISA—EMPLOYEE’S RETIREMENT AND INCOME SECURITY ACT OF 1974

This law was enacted because of the potential for employer or union mismanagement of pension plans/funds. Employees who put money into company plans and expected plan payments at retirement were sometimes surprised to find that the money was not there. ERISA regulates pension plans and other benefit plans so that those who qualify for them can expect to receive what they are entitled to.

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