美国企业年金法律制度的基本内容美国政府对企业年金的监管和控制主要依据两部重要的联邦法规《税收法》(The Internal RevenueCode)和1974年《雇员退休收入保障法》(Employee Retirement IncomeSecurity Act of 1974)。由于《税收法》和《雇员退休收入保障法》都属于联邦法规,因此美国的企业年金计划基本上不受州级政府的管 The Basic Elements of the Legal System for American Enterprise Annuity The U.S. government regulates and controls enterprise annuities based primarily on the two most important federal statutes, The Internal Revenue Code and the Employee Retirement Income Security Act of 1974, 1974). Since both the Tax Code and the Employee Retirement Income Security Act are federal statutes, the U.S. annuity plan is largely independent of the state government