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Joseph Fabrizzio of Robson & Robson Joseph Frabizzio of Robson & Robson

Employment-based retirement plans offer significant advantages to employees over the options individuals might have on their own, with the ability to use otherwise taxable compensation for the purpose of saving for retirement. With the amount of assets directed to employer-based retirement accounts, an important concern is the safe management of those assets and the ability of employees to understand how those assets are administered. The Employee Retirement Income Security Act of 1974 (ERISA), along with various provisions of the Internal Revenue Code, are the primary laws regulating these plans. This article provides an overview of ERISA and describes how the law regulates and helps protect employees’ retirement plans.

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