When Is A Retirement Plan Subject To Erisa? 
The Employee Retirement Income Security Act of 1974 -LRB- ERISA -RRB- qualifies a plan for tax favored treatment and regulatory requirements and rules of engagement . A qualified defined benefit or contribution plan under ERISA will have compliance items that administrators must adhere to . 401 -LRB- k -RRB- , 403 -LRB- b -RRB- , IRA , SEP IRA are some examples . 