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The Employee Retirement Income Security Act of 1974 ( ERISA) ( Pub. L. 93–406, 88 Stat. 829, enacted September 2, 1974, codified in part at 29 U.S.C. ch. 18) is a U.S. federal tax and labor law that establishes minimum standards for pension plans in private industry. It contains rules on the federal income tax effects of transactions ...
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Individual retirement account. An individual retirement account [1] ( IRA) in the United States is a form of pension [2] provided by many financial institutions that provides tax advantages for retirement savings. It is a trust that holds investment assets purchased with a taxpayer's earned income for the taxpayer's eventual benefit in old age.
ALM (formerly American Lawyer Media) is a media company headquartered in the Socony–Mobil Building in Manhattan, [2] and is a provider of specialized business news and information, focused primarily on the legal, insurance, and commercial real estate sectors. [3] The company was started in 1979 by Steven Brill to publish The American Lawyer .
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