Employee Retirement Income Security Act, 1974: Public Law 93-406 (H.R. 2).

88 STAT accordance accrued benefit actuarial administrator amended amended by striking amount annual annuity apply assets authorized beginning beneficiaries bond break chapter 42 commencing compensation contract contributions corporation court deductible defined benefit plan delegate described in section determined distribution effect election employee employee's enactment equal established exceed excess exempt extent fiduciary imposed income individual individual retirement inserting in lieu interest Internal Revenue Code investment January less liability lieu thereof limitation lump sum maintained manner meaning of section means ment method necessary normal retirement organization paragraph participant payment pension percent period person Post preceding prohibited purposes qualified reasonable received referred regard regulations regulations prescribed relating requirements respect retirement rules Secretary of Labor Security sentence separate statement subparagraph subsection taxable term termination tion transaction Treasury treated trust United unless vesting