ERISA Accounts are sometimes referred to as 'ERISA Budget Accounts', 'ERISA Expense Accounts, 'Expense Recapture Account', or 'Revenue Sharing Account'. We use the term ERISA Account because it succinctly describes the essence of what it is: A plan level account that captures excess income collected by the recordkeeper that can be used to pay eligible plan expenses or even allocated to participants.  MORE >>