Act, as amended, section 1131
Internal Revenue Code, section 6057
TN 1 (07-04)
RM 03201.001 ERISA — Introduction
This chapter describes the interrelationship under the Employee Retirement Income Security Act (ERISA) between SSA and the nation's private pension plan system in providing retirement income for workers and their families. This subchapter provides general information for all concerned SSA components. Subchapter RM 03270.000 ff provides instructions for field offices and teleservice centers.