文章基本信息

标题：Implementing ERISA: Of Policies and “Plans”
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作者：Wiedenbeck, Peter J.
期刊名称：Washington University Law Review
印刷版ISSN：2166-7993
电子版ISSN：2166-8000
出版年度：1994
卷号：72
期号：2
页码：559-596
出版社：Washington University School of Law
摘要：There have been dramatic changes in the benefits field since the passage of the Employee Retirement Income Security Act of 1974 (ERISA). Most notably, employers' cutbacks in health insurance coverage and cost shifting in response to escalating medical care costs have spawned the current national debate over health care reform.19 Less visible, but similarly consequential, is the proliferation of special statutory exclusions from gross income for a variety of fringe benefits.
关键词：Employee benefits; Qualified benefit plans; Retirement benefits; Employee Retirement Income Security Act of 1974; United States; Employee fringe benefits