...industries, employers have grouped together in cooperation with labor to form multiemployer plans. With the passage of the Employee Retirement Income Security Act (ERISA) In 1974 and subsequent court decisions, this traditional relationship was changed. Rather than paying in so...

...subject to Section 401(a) qualification requirements if favorable tax treatment was to be granted. With the passage of the Employee Retirement Income Security Act [ERISA] in 1974, the benefit and contribution limitations of Section 415 and the filing of an annual report (Form 5500G)...

...premium on having all workers provide for their own retirement. SOCIALIZING THE PENSION INDUSTRY With the passage of the Employee Retirement Income Security Act (ERISA) in 1974, the federal government intervened in the pension industry in a dramatic way. Among the key provisions...

...have assumed that such benefits accrue solely to the husbands. It is our understanding that before the passage of the Employee Retirement Income Security Act (ERISA) in 1974, joint survivor annuities were relatively rare. Because pension benefits of the wife were not reported...

...recommendations reflected ongoing interest in increased savings opportunity. In each Congress since the passage of the Employee Retirement Income Security Act [ERISA] in 1974 there have been expansions in tax-preferred savings devices. This was most obvious in the passage of...

...is based on the current benefit formula and the worker's years of service and/or earnings. Prior to the passage of the Employee Retirement Income Security Act (ERISA) in 1974, there were no governmental regulations concerning vesting, and some firms set vesting to occur at retirement....

...health status. When Blue Cross and Blue Shield Plans began providing insurance coverage in the 1930's, every subscriber in a given area was charged the same...provider laws, premium taxes and subsidies of State risk pools. These incentives further segmented the health insurance market and eliminated almost all...

...the practice of refusing coverage to individuals or groups living in certain high-cost areas. Rating When Blue Cross and Blue Shield Plans began providing...providing incentives to drop insurance in favor of self -funding their health benefits. In this way, employers could avoid the costs of state regulation,...

...coverage in the 1930's, every subscriber in a given area was charged the same price for coverage—a practice known as community rating. In this way, the...provider laws, premium taxes and subsidies of State risk pools. These incentives further segmented the health insurance market and eliminated almost all...

...was kept at the most affordable level possible. However, it is important to note that under -8this approach, lower-risk enrollees heavily subsidized...provider laws, premium taxes and subsidies of state risk pools. These incentives further segmented the health insurance market and eliminated almost all...