For the most part no, ERISA (the Employee Retirement Income Security Act) is legislation that seeks to prevent tax deductible group retirement plans from too heavily favoring certain employees over other employees (based mainly on an employees level of compensation at a company).
It may be effected by pension plans that own life insurance on the participants, but this would be a somewhat unique circumstance given current retirement paradigms.
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It may be effected by pension plans that own life insurance on the participants, but this would be a somewhat unique circumstance given current retirement paradigms.