The Employee Retirement Income Security Act of 1974 (ERISA)The Nature of the Pension Promise: Defined Benefit vs. Defined ContributionThe Scope of ERISARegulatory ExemptionsReporting and DisclosureThe “Written Plan” and Claims Procedure RequirementsThe Summary Plan DescriptionPlan Assets and the ERISA Trust RequirementMinimum Participation StandardsMinimum Vesting StandardsBenefits Accrual RequirementsForm of Payment of Benefits RequirementsMinimum Funding StandardsFiduciary DutiesCOBRA Group Health Plan Continuation Coverage RequirementsPension Plan Termination InsuranceMultiple Employer Welfare ArrangementsThe Internal Revenue CodeTax Advantages of Qualified Retirement PlansPension, Profit-Sharing, and Stock Bonus PlansImpact of EGTRRA on Money Purchase Pension PlansThe Income Taxation of Fringe Benefit PlansGroup-Term Life Insurance (Code §79)Accident and Health Plans (Code §§104, 105, and 106)Cafeteria Plans (Code §125)Educational Assistance Programs (Code §127)Dependent Care Assistance (Code §129)Adoption Assistance Programs (Code §137)The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA)Increases in Annual Employee Deferral LimitsIncreases in the Overall Code §415 Contribution LimitationDeferred Compensation Plans Under Code §457RolloversThe Roth 401(k) Plan OptionDeduction LimitsNotice Requirement for Pension Plan Benefit Accruals ReductionTop-Heavy RulesMultiple-Use Test RepealedSame Desk Rule EliminatedSafe Harbor Hardship Withdrawal Rules Modified