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Retirement Benefits: Federal

Retirement Benefits requirements by state

Author: Gary Ceppos, CSB Associates, Inc.

Summary

The Employee Retirement Income Security Act (ERISA) sets minimum standards for most voluntarily established retirement and health plans in private industry. It ensures that plans provide participants with important information; sets standards for participation, vesting and funding; and imposes fiduciary responsibilities on those managing plan assets. This guide helps HR professional understand these compliance obligations.

State Requirements

The following states have additional requirements for this topic under applicable state law.

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