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Pensions in the United States
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Pensions in the United States : ウィキペディア英語版
Pensions in the United States
Pension law in the United States generally refers to the federal statutes and regulations governing: labor law regarding the establishment (primarily ERISA), maintenance, and termination of pension plans; tax treatment of pension plans and pension distributions; provisions of securities law relevant to pension plans; pension-related bankruptcy laws; protection against age discrimination and other requirements imposed on pensions. Pension law also incorporates judicial decisions with respect to those federal statutes and regulations.
Pension plans and benefits may also be subject to state law.
==History==

* Sherwood Act of 1912

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