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The Employee Retirement Security Income Act of 1974 (ERISA) governs the overwhelming majority of retirement plans. The act also indirectly governs all Individual Retirement Accounts.
The investment community is widely impacted by the rules of ERISA. But in a big "Oops! Our bad!" moment, lawmakers forgot (or failed) to synchronize ERISA with securities laws. The result was a lack of consistency in the overall regulatory framework. Lawmakers also made the head-scratching decision to give the...
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