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FinanceFirst financial glossary

What is ERISA?

A direct definition, followed by examples, comparisons, related concepts, and the sources that support the explanation.

Written by , Founder and Editor, FinanceFirst

Definition

In one sentence about ERISA

ERISA, the Employee Retirement Income Security Act of 1974, is a federal law that sets minimum standards for most voluntarily established retirement and health plans in private industry, including disclosure, fiduciary, claims, and participant-protection requirements.

01

What ERISA Does

ERISA requires covered plans to provide participants with information about plan features and funding, establishes responsibilities for people who manage plan assets, requires a claims and appeals process, and provides enforcement rights for benefits and certain fiduciary breaches.

02

Plans ERISA Commonly Covers

The law applies to many private-sector retirement and welfare benefit plans established voluntarily by employers or employee organizations. A covered plan can include a 401(k), traditional pension, or employer health plan, but the exact rules differ by plan type.

03

Important Coverage Exceptions

ERISA generally does not cover government plans, certain church plans, plans maintained solely to comply with workers’ compensation, unemployment, or disability laws, and some other arrangements. State and federal rules can interact differently for insured and self-funded health plans.

04

Documents and Help

The Summary Plan Description, benefit statements, funding notices, claims procedures, and Form 5500 filings can help a participant understand a plan. The U.S. Department of Labor’s Employee Benefits Security Administration provides participant assistance and enforces Title I of ERISA.

In short

ERISA supplies a federal framework for covered private employee benefit plans, but coverage and remedies depend on the plan and issue. Use the plan documents and official participant-assistance resources for a specific dispute.

Common questions

Frequently asked questions

Does ERISA require an employer to offer a retirement plan?

No. ERISA generally sets standards for covered plans that an employer or employee organization establishes; it does not require every employer to create a retirement plan.

Does ERISA cover government employee plans?

Governmental plans generally fall outside ERISA. Other federal, state, or local laws may apply instead.

What is an ERISA fiduciary?

A person can be a fiduciary because of the authority or control they exercise over plan management, assets, or advice, not only because of a job title. Covered fiduciaries must follow duties established by the law.

Evidence you can inspect

Sources and further reading

Use these links to check the underlying definition, rule, dataset, or consumer guidance. External pages can change after publication.

  1. 01U.S. Department of Labor: ERISA Overviewdol.gov (opens in a new tab)
  2. 02U.S. Department of Labor: Retirement Plans and ERISA FAQsdol.gov (opens in a new tab)