Employee Retirement Income Security Act/ERISA 〈美〉《僱员退休收入保障法》 联邦法律，涉及个人养老金计划的设立、授予、管理和终止。该法同时设立了养老金受益担保公司〔Pension Benefit Guaranty Corporation〕 。(→Pension Benefit Guaranty Corporation)
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A federal statute that regulates private pension plans and employee benefit plans and that established the Pension Benefit Guaranty Corporation.29 USCA §§ 1001 et seq. — Abbr. ERISA. [Cases: Pensions 21–23. C.J.S. Insurance § 34; Pensions and Retirement Plans and Benefits §§ 7–10.]
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Employee Retirement Income Security Act. A federal statute that regulates private pension plans and employee benefit plans and that established the Pension Benefit Guaranty Corporation.29 USCA §§ 1001 et seq. — Abbr. ERISA. [Cases: Pensions 21–23. C.J.S. Insurance § 34; Pensions and Retirement Plans and Benefits §§ 7–10.] “ERISA was adopted in 1974 in response
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funded pension plan 〈美〉养老基金方案 指由法人团体捐款，设定足够基金，以确保目前和将来的退休福利的需要。这一方案由《僱员退休收入保障法》〔Employee Retirement Income Security Act〕调整。
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Pension Benefit Guaranty Corporation/PBGC 〈美〉退休金担保公司 根据《1974年退休僱员收入保障法》〔Ｅmployee Retirement Income Security Act of 1974〕设立的联邦机构，在僱主无力支付退休金而终止僱员退休金计划时，保证退休金的发放。
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pension plan 〈美〉退休金计划；养老金计划 僱主拟订和实施的向退休僱员或其受益人支付长期退休津贴的计划。《退休僱员收入保障法》〔Employee Retirement Income Security Act/ERISA〕调整各种退休金计划的管理。
lawyers’ relief bill 〈美〉律师救济法 是挖苦《僱员退休收入保障法》〔E.R.I.S.A.；Employee Retirement Income Security Act〕的说法。它是国会通过的一部繁杂而又模稜两可的法律，它将使未来几代的律师无生计之虞。
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pension. A fixed sum paid regularly to a person (or to the person’s beneficiaries), esp. by an employer as a retirement benefit. Cf. ANNUITY (3). [Cases: Pensions 2, 24–27. C.J.S. Pensions and Retirement Plans and Benefits §§ 7, 16–17, 19.] vested pension. A pension in which an employee (or employee’s estate) has rights to benefits
qualified pension plan 〈美〉合格的养老金计划 指符合《僱员退休收入保障法》〔Employee Retirement Income Security Act〕等联邦法律规定条件的养老金计划。僱主按这种计划为僱员分担的养老金可免税，并在当年作为可扣除额处理。 (→qualified trust)
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An employee benefit plan that allows an employee to share in the company’s profits. • ERISA governs the administration of many profit-sharing plans, which provide for discretionary employer contributions and provide a definite predetermination formula for allocating the contributions to the plan among the participants. Contributions are frequently allocated in proportion to each participant’s compensation.
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