ERISA Compliance FAQs: What Is an ERISA Plan?

The Employee Retirement Income Security Act of 1974 (ERISA) is a federal law that sets minimum standards for employee benefit plans maintained by private-sector employers. This Compliance Overview includes a set of frequently asked questions (FAQs) to help employers determine whether their employee benefit plans are subject to ERISA. It addresses the employers and plans that are subject to ERISA, including the ERISA exemptions for payroll practices and voluntary plans.

ERISA Compliance FAQs- What Is an ERISA Plan?