The Employee Retirement Income Security Act (ERISA) is a federal law that regulates and establishes oversight for private industry pension plans, retirement plan, profit-sharing plans and health insurance coverage by establishing rules and minimum standards that are meant to protect plan participants. ERISA only governs private (non-government) employers with 25 or more employees. ERISA does not mandate the creation of any these plans; it only sets the standards for those that choose to establish them.
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