Assertion: plan's rule | /r/CapableOf | set minimum standards
Facets:
Source sentences:
text: The Solo 401(k) is unique because it only covers the business owner(s) and their spouse(s), thus, not subjecting the 401(k) plan to the complex ERISA (Employee Retirement Income Security Act of 1974) rules, which sets minimum standards for employer pension plans with non-owner employees.