Ch 17: Assignment- Retirement and Estate Planning Term Descriptiorn ERISA Employers contribute company stock to employees as tax-deductible gifts and put the stock in trust for them. A plan that meets specified A legal right to one's entire plan account ba regardless of the source of the funds. Often referred to as a salary-reduction plan A. Vested B. criteria established by the IRS. Noncontributory plan C. lance, D. Defined-contribution plan E. A law that regulates employer-sponsored plans. It P3 establishes rules for proper reporting and disclosure to plan participants A plan in which employees may make contributions. Type of plan that was the standard and most common employer-sponsored retirement benefit many years ago but no longer is today Funded by employers, contributions are discretionary and primarily depend on how well the company performs each Defined-benefit plan Qualified plan F. G. Profit-sharing plan H. Cash-balance plan . A plan in which employees are not allowed to make contributions. A completely employer-funded plan that many large companies are changing to due to much lower administrative expenses ESOP 18