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。

youdao

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

FORBES: Employees Quietly Emerge As New Force In Buyouts

What's more, workers can invest in collective trusts only in ERISA-qualified plans, according to Ms. Nordquist. (ERISA stands for Employee Retirement Income Security Act.) That means CITs aren't available to retail individual retirement accounts, 403(b)s, government-sponsored 457(f) plans or any executive deferred-compensation non-qualified plan.

WSJ: Why 'Collective Trusts' Are Worth Considering

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 )