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