ERISA at 50

Brief

ERISA at 50

A New Model for the Private Pension System
March 15, 2000

Abstract

In 1999, the Employee Retirement Income Security Act of 1974 (ERISA), the primary law regulating the private pension system, turned 25. This paper proposes a new model for ERISA of vastly simplified plans and rules intended to make the private pension system more accessible by employers and employees alike.

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