ENCYCLOPEDIA OF ERISA AND EMPLOYEE BENEFIT TERMS AND CONCEPTS

THE "ERISA ENCYCLOPEDIA"

401(k) Plan

Pension Plan

Accrued Benefit

Plan

Actuarially Equivalent

Plan Sponsor

Administrator

QDRO (Qualified Domestic Relations Order)

Alternate Payee

Qualified Plan Distributions

Beneficiary

 

Safe Harbor 401(k)

 

Cafeteria Plan

Statute of Limitations (ERISA)

Cash Balance Pension Plan

Vesting

Defined Benefit Plan

Withdrawal Liability

Defined Contribution Plan

 

 Eligible Rollover Distribution

 

Employee

 

Employer

 

Employee Benefit Plan

 

Employee Pension Benefit Plan

 

Employee Welfare Benefit Plan

 

Employee Organization

 

Fiduciary

 

Fiduciary Liability Under ERISA

 

Form 5500

 

Individual Account Plan

 

Lump Sum Distribution

 

Multiemployer Plan

 

Normal Retirement Benefit

 

Participant

 

Party in Interest