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| Compensation and Working Conditions Online Article: 'Defined Benefit Plans at the Dawn of ERISA' U.S. Bureau of Labor Statistics [BLS]  Mar. 31, 2005 Excerpt: More than 30 years after the Employee Retirement Income Security Act (ERISA) was signed into law, defined benefit plans are under more scrutiny than ever. This article summarizes a 1974 BLS analysis of major provisions of a sample of defined benefit plans in private industry as they existed just prior to enactment of ERISA; where possible, it also cites recent data from the National Compensation Survey for comparison. |
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