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CHAPTER 13A TITLE I OF ERISA - PART 1 REPORTING AND DISCLOSURE REQUIREMENTS; MINIMUM PLAN STANDARDS

Description

Title I of ERISA is the primary enforcement mechanism for the legal requirements imposed on employee benefit plans. Most of the other chapters of this book concentrate on qualification requirements under the tax code and other tax-related issues. The qualification requirements and tax issues are enforced by the Internal Revenue Code. Some of the qualification requirements have parallel provisions under Title I of ERISA, and are described in Section VII of this Chapter 13A.

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