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Pension Plans: Labor and IRS Enforcement of the Employee Retirement Income Security Act

HRD-89-32 Published: Jan 23, 1989. Publicly Released: Jan 23, 1989.
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Highlights

Pursuant to a congressional request, GAO reviewed the Department of Labor's (DOL) and the Internal Revenue Service's (IRS) efforts to enforce the Employee Retirement Income Security Act's pension plan provisions.

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Full Report (22 pages)

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Topics

Retirement Security
Fines (penalties)Income maintenance programsInvestigations by federal agenciesLaw enforcementNoncompliancePensionsRetirement incomeStaff utilizationTax administrationPension plan