Chii chinonzi ERISA Bond?

Kunzwisisa ERISA Kuvimbika Bonds uye Nei Vachidikanwa

Musi waSeptember 2, 1974, mutemo unonzi The Employee Retirement Income Security Act muna 1974, kazhinji wakaderedzwa saE ERISA, wakagadzwa mushure mokunge wapfuurirwa neChitatu yeChishanu ndokupinda mutemo neMutungamiri Gerald Ford. Pamwe chete nemimwe mitemo yemitemo inobata basa - seye, Mutero weRefayer Relief Act we 1997, wakagadzira Roth IRA ; Revenue Act ya1979, iyo yakagadzira 401 (k) - ERISA inomiririra seimwe yemitemo mashomanana yakapararira munhoroondo yeiyi nyika iyo yakanyatsochinja mararamiro ekugadzirisa basa rekushandira mari uye kutungamirirwa muUnited States nokuti yakagadzirisa hurongwa hwehutano hwakapoteredza -kufambisa zvirongwa zvekurega basa.

Iyi hurongwa hwekutonga hwakanga huine chinangwa, chaive chekudzivirira vashandi vachiita basa muurongwa hunobhadharwa hwebasa rekurasikirwa, pamwe chete nevanobatsiri vashandi avo vangave rimwe zuva vanobatsirwa nepurogiramu.

Vaya vanoziva ERISA vachayeuka kuti Congress yakatsvaga kuzadzisa chinangwa ichi nenzira nhatu dzinonyatsozivikanwa, imwe neimwe inotsigirwa nemitemo nemitemo yakawanda: 1. Inoda kuti vashandi vaudze mamwe mashoko, kusanganisira mamwe mashoko ezvemari, nezve chirongwa chekurega basa, chinoshandisa mitemo yekufambisa yaidiwa kune avo vanoita sangano rekushandira mari , uye 3. Yakapa vose vatori vechirongwa uye vanobatsirwa nevatori vechikamu, dzimwe kodzero muSouth federal dare rehurumende, kusanganisira kupa matare ematare ehurumende uye kubvumira vatori vezvirongwa uye avo vanobatsirwa vanovhiringidzwa nekusazvibata kana kusakwanisa kwechirongwa vanotsigira kodzero yekutsvaga kudzorera uye kugadzirisa.

Imwe yemitemo iyi nemitemo inosanganisira chimwe chinhu chinozivikanwa se ERISA bond.

Chii chinonzi ERISA Bond?

An ERISA bond, inozivikanwawo seE ERISA Fidelity Bond kana Fidelity Bond, inokosha inishuwarenzi inochengetedza hurongwa hwekushandira mari yakavharwa pasi peThe Employee Retirement Income Security Act (ERISA) pamusoro pekurasikirwa kunokonzerwa nekunyengera kana kusatendeseka.

Maererano neDhipatimendi reVashandi, iyo iyo hurumende inotarisirwa kutonga ERISA uye kuve nekuteerera mutemo, tsanangudzo yekunyengera kana kusatendeseka sezvinoreva neE ERISA zvisungo zvinosanganisira "kubvumira, kuba, kunyengera, kushandiswa, kushandisa zvisina kunaka, kutadza kutendeuka, kusashandisa nemaune, uye mamwe mabasa ".

Inonzi ERISA Bond Yakasiyana Sei Neimwe Marudzi EInishuwarenzi?

ERISA zvisungo zvine mitemo yakajeka uye mitemo inofanirwa kubatanidzwa kuitira kuti ienderane nemutemo uye Dhipatimendi reMabasa emitemo. Chokutanga, ERISA bond haigoni kuisa chero zvakabviswa kana zvimwe zvigaro zvinoguma nehuwandu hwehupfumi hwakafanana nekuderedzwa musangano reinishuwarenzi nokuti zvose kurasikirwa kunokonzerwa nekubiridzira kana kusatendeseka kunofanira kuvharwa kubva peneni yekutanga. Chechipiri, re ERISA bvumo rinofanira kunyatsotaura zita rehurumende rekushandira mari yega rega semubatsiri weinishuwarenzi kuitira kuti chirongwa chacho, uye saka avo vanoita zvirongwa nevaridzi vadzo, vadzoserwe.

Inguva Inini Inishuwarenzi Inoshandiswa An ERISA Bond Inofanira Kubatanidza Here?

Tichifunga kuti tiri kukurukurirana chirongwa chisina kubhadhara-chebasa rekurasikirwa, chirongwa che ERISA chisungo chinowanzogadziriswa sezvinotevera:

• Munhu wese anobata kana kuwana mari, kusanganisira mari uye / kana kuchengetedzwa kwebasa rekushandira mari, inofanira kuvharwa kusvika kusvika 10 kubva muzana yemari yaakabata kana kuti yaaiwana nayo mugore rapfuura .
• Kuparidzirwa hakukwanisi kuva pasi pe $ 1 000 kana kupfuura kudarika $ 500 000 kunze kwekuti chirongwa chekurega basa chinoshandiswa nemubhadhari chinosanganisira zvikwereti zvakabudiswa nemushandirwi - semuenzaniso, kambani yakadai sePutter & Gamble inobata zvikamu zveP & G zvinowanzobatanidzwa muurongwa - mune imwe nyaya, Kubudiswa kunotarisirwa hakugone kudarika $ 1,000,000.

Somuenzaniso, kana iwe wakamhanya bhizinesi rakabudirira raive ne $ 7,000,000 muhuwandu hwezvinhu mukati meurongwa, chirongwa chacho chakanga chisina zvivimbiso zvakabudiswa nemushandirwi, uye kune vashandi vaviri vaikwanisa kuwana mari, mumwe wevashandi ivavo aifanira kuvharwa pasi peurongwa hwe ERISA bond ye $ 500,000.

Iyi ndiyo mhaka nokuti $ 7,000,000 x 10 muzana = $ 700,000 asi $ 700 000 inopfuura kupfuura yakagamuchirwa ERISA bond inoda $ 500,000. Kana, kune rumwe rutivi, urongwa urwu hwaisanganisira zvikwereti zvinoshandiswa nevashandirwi, mumwe nomumwe wevashandi vaviri ava aifanira kuvharwa $ 700,000 nokuti $ 700,000 inodarika madhora zviuru zvuru zvemazana ayo anoshandiswa kumagadziro anokonzera maitiro emari.

Cherechedza kuti mushandi anokwanisa kusarudza kutenga zvikwereti zvakakura pasi pe ERISA bvumo yekudzivirira vatori vezvirongwa nevanobatsiri vavo kunyange zvazvo Dhipatimendi reBasa rinotaura kuti izvi zvinosanganisira kusarudza kwekutenda pamusoro pekuti kana kutengeswa kwezvinhu zvakakwirira zvakakodzera zvimwe zvinobatsira.

Ndiani Anotarisira ERISA Bond?

Pamusana pekuti ERISA bond inoshandisa mushandi wepamberi yekurasikirwa pachake, inotorwa seyakagamuchirwa neurongwa hunobhadharwa nevanoshandira kubhadhara mari yePRIS yebhazi dzinoshandisa mari yemari.

Ndiani Anodiwa Kuvharwa Ne an ERISA Bond?

Dhipatimendi rebazi rinotaura kuti "[e] munhu chaiye uyo" anotarisira mari kana imwe nzvimbo "yeurongwa hwebatsiro hwebasa rinodiwa kuti asungwe kunze kwekunge akafukidzirwa nekuregererwa pasi pe ERISA.E ERISA inoita chinhu chisiri pamutemo kuti munhu upi noupi 'agamuchire , kubata, kubhadhara, kana kushandiswa kuchengetedza kana kuchengetedza chirongwa chemari kana chivako 'pasina kusungwa zvakanaka.' [Kubva: Peji 2 yeDhipatimendi reBasa Rokuparidzira, Kuwana Zvakarurama - Ziva Zvaunofunga Nezvokutarisira - Chengetedza Purogiramu Yako Yebatsiro Yevashandi neE ERISA Fidelity Bond ].

Nechinangwa che ERISA, izwi rokuti "mari" rinosanganisira zvinhu zvakasiyana-siyana zvezvinhu; semuenzaniso, Dhipatimendi reBashandi rinoita kuti rive chinhu chinonyanya kukosha kuratidza kuti "nyika nezvivako, zvikwereti zvemari, uye zvivimbiso mumakambani akachengetedzwa zvakanyanya" zvinowanikwa mukududzirwa naizvozvo hausi kungotaura pamusoro pekutengeswa kwemashamba emashambadzi , zvibvumirano , mutengo wemari , kushandiswa-kutengesa mari , nezvimwewo. Izwi rokuti "mari" rinosanganisirawo mhizha yevashandi uye yevashandi, kana zvipo izvi zviri mune mari, cheki, kana imwe nzvimbo, sezvo ERISA bvumo inofanira kuva panzvimbo yekudzivirira kune avo zvigadzirwa zviri kunyengedzwa kana kuti nenzira yakashata dzisati dzaiswa mari.

Dhipatimendi rebasa rinoenderera mberi mubhuku rimwe chete kuti rione zviratidzo zvitanhatu zvinoratidza kuti munhu "anotarisira" mari mugore rekutanga. Aya maedzo ndeokuti:

1. Ko munhu wacho akabatana nemari, cheki, kana zvimwe zvinhu zvakagadzirwa nemushandi wepamberi yekubhadharira?
2. Munhu uyu ane simba here kana kuti simba rokutumira mari kubva kumushandi wepamberi yekubhadhara mari kune iye pachake, kana kune wechitatu?
3. Munhu wacho ane simba here kana kuti simba rekukurukura chirongwa cheimba? Dhipatimendi reBabasa rinopa mimwe mienzaniso yakadai sokutora chikwereti pane imwe nzvimbo yeimba, kugadzirisa musoro wevhu kana zvivako, kana kuti ane zvigwaro zvemashesi.
4. Munhu uyu ane imwe simba rekubhadhara kana chiremera chekutungamirira kubhadhara here?
5. Munhu wacho ane kodzero yekuisa cheki kana zvimwe zvigadziriswa zvinoshandiswa zvinotarisana nemari iri muurongwa hunoshandiswa nevashandirwi?
6. Uyu munhu ane "[s] kutarisira kana kusarudza kuita zvisarudzo pamabasa anoda kubatana"?

Pamwoyo yezviedzo izvi muedzo wakawanda wekuona kana munhu asina mukana wekuba kana kusashandisa mari kana kushandisa simba rekuita saizvozvo nekuchinja mitemo kana vanhu vane mutoro wezvinhu.

Chii Chinonzi Kusiyana pakati pe 1-Party ERISA Bond uye 3rd-Party ERISA Bond?

A 1st-party ERISA bond ndeyekuti chirongwa chekubvisa mari chinoshandiswa nevanoshandira chinozviwanira pachako. A 3-party ERISA bond ndeye inofukidza mutapi wenheyo, zvakadai semudzidzisi wekubvisa mari yekubhadhara iyo chirongwa chakabhadhara kuti chigadzirise zvinhu zvepurogiramu. Munyaya ye3rd-party ERISA bond, mutambi webasa anowanzopa kambani ye inshuwarisi urongwa hwezvose zvakaitwa ERISA-yakafukidzwa kana zvirongwa zvinotarisira. Kwema 3-party ERISA zvisungo, mari yekuvhara mari inogona kudarika mitsara yapfuura-yakurukurwa nokuti chirongwa chimwe nechimwe kana nhoroondo inongororwa payo.

Ndeapi maInishuwarenzi Anobvumirwa Kubuda ERISA Bonds?

IE ERISA bond market inotungamirirwa zvikuru. ERISA zvisungo zvinofanira kubudiswa nemumwe munyori wechirungu, zvakadai sekambani yekuvimbika kana reinsurer, iyo inowanikwa mubhuku rehurumende rehurumende rinozivikanwa seDhipatimendi reNhepfenyuro yekunyorwa kweZvimbiso dzakagamuchirwa, Dhipatimendi reChirungu 570. Dhipatimendi reMabasa rinotaura kuti, mune dzimwe mamiriro ezvinhu izvo kazhinji hazvirevi kune zvirongwa zvakawanda, ERISA bond inogona kuwanikwa kubva kune imwe yeruzhinji yemisika yemakisi inozivikanwa seChewwriters kuLloyds yeLondon.

Pane imwewo yekubata: ERISA mabhangi anofanirwa kubudiswa nekambani yekudzivirira inshuwarisi uye inowanikwa kuburikidza nehurumende yega inishuwarenzi broker. Kana uine chido chekubhadhara mari mune imwe, haugone kutenga ERISA yako neboka iri. Somuenzaniso, kana uine bhizinesi yekugadzira asiwo une danda guru munharaunda ye inshuwarisi yemo, haugoni kutenga ERISA bond yebhizimisi rako rekushandisa kuburikidza newayo inshuwarisi yehurumende.

Pane Mamiriro Api Apo Munhu kana Kuti Zvirongwa Zvisingabvumirwi Nezvinodiwa Kuti Uchengete ERISA Bond Coverage?

Ehe. ERISA zvisungo hazvidiwi kuti:

• Misangano iyo inowanikwa muChinyorwa 1 cheE ERISA, iyo inosanganisira zvirongwa zvekugara muchechi, zvirongwa zvehupfumi hwehurumende, nezvimwe zvirongwa. Muzvakaitika kare, izvi zvakaitwa senzvimbo yekugara kune masangano echitendero kuti vasunungure mutoro wavo wekutonga uye kuvapa kurapa kwakapiwa kwavanoonekwa, zvakakodzera kana zvisina kunaka, sehurukuro dzakawanda dzinobatsira.
• Mamwe marudzi emasangano anobatanidzwa mune zvemari yezvokutengeserana uye izvo zvatove zvakanyatsorongedzwa. Maererano neDhipatimendi reVashandi, izvi zvinosanganisira, "mamwe mabhengi, makambani einishuwarenzi, uye vanyoresa vashandi nevatengesi".
• Mushandirwi-mazano anobhadharwa mabasa okurasikirwa ayo "asingabhadhari zvachose"; kureva, iyo iyo chirongwa ichi chinobatsira zvikwereti zvose uye zvisungo zvemushandi.

Zvii Zvakawanda ERISA Bonds Zvinodhura?

Mashoko akanaka ndeokuti ERISA zvisungo zvinodhura zvikuru; nyore nyore pakati pezvinhu zvinodhura zvinodhura kushandiswa kweinishuwarenzi pamusika paunofunga nezvehuwandu hwehuwandu hwakavharwa. Kazhinji, ERISA bond haichazoiti kudarika mazana mashomanana kana mashoma madhora mairi zvichienderana nehuwandu hwehuwandu hwebasa rekushandira mari.

Chimwe Chekupedzisira Cherechedzo Nezve ERISA Bonds

ERISA zvisungo zvinoreva kuchengetedza vashandirwi-vanobhadhara zvirongwa zvekurega basa kubva pakusatadza kwevaya vanobata mari kana fiduciaries inotarisira chirongwa. Sekushandiswa kwehushuwarisi, ERISA bond yakasiyana zvikuru neye inonzi fiduciary yemhosva inshuwarisi. Iyo yekupedzisira ndiyo inokosha yekonishuwarenzi yeinishuwarenzi iyo inogona kuvhara kana zvose zviri zviviri fiduciary uye / kana chirongwa chinopesana nokuputsa kwekutarisira mutoro.