Tag: Defined Benefit

ERISA acroynm spelled out on a cardboard paper

How important was the 1974 legislation compared to other factors? This year is the 50th anniversary of the Employee Retirement Income Security Act of 1974 (ERISA), so Yale Law School professor John Langbein’s recent article “ERISA’s Role in the Demise of Defined Benefit Pension Plans” seemed timely.  My view is that a lot of factors…