Employee Retirement Income Security Act/ERISA

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)