An overview of ERISA

Provides a brief history of the Employee Retirement Income Security Act (ERISA). Briefly covers the four main issues of employee benefits protection, IRS rules, jurisdiction and termination insurance. Outlines the position of pension and then goes on to consider recent updates to the law. Discusses the main problems of the act and attempts to predict the likely future over the next 25 years. Concludes that there are several potential developments still pending but the best course for any business is to concentrate on looking after its most valuable asset, the employee.