Section 16.3 Federal Qualified Retirement Plans; Defined Contribution Plans and Defined Benefit Plans
| Library | Family Law Deskbook and 2014 Supp |
1. (§16.3) Federal Qualified Retirement Plans; Defined Contribution Plans and Defined Benefit Plans
A milestone in the retirement plan area was reached on September 2, 1974, when Congress enacted ERISA (Employee Retirement Income Security Act of 1974), Pub. L. No. 93-406, 88 Stat. 829, 29 U.S.C. §§ 1001–1461. There have also been several pension-related legislative changes since ERISA, the most notable of which is the Retirement Equity Act of 1984, Pub. L. No. 98-397, 98 Stat. 1426.
Before the enactment of...
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