46 "ERISA" means the Employee Retirement Income Security Act of 1974, as amended, and the regulations thereunder.

意指经修订的1974年雇员退休收入保障法案，以及法案项下的各项规则。

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Usually people name their spouse (you’re required to under ERISA), and then their children as alternate beneficiaries.

通常人们会写配偶和他们的孩子的名字作为受益人。

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Failing to know that the plan fiduciaries can held personally responsible for their ERISA mistakes.

FORBES: Why 401(k) Plans Are Doomed From The Start

The PBGC was set up as a result of the 1974 Employee Retirement Income Security Act (ERISA).

FORBES: PBGC Pension Termination: A Worker's Perspective by Terry O'Rourke, United airlines (December 15, 2007 )

ESOPs were enabled in 1974 through the federal law ERISA, the Employee Retirement Income Security Act.

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