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The Employee Retirement Income Security Act of 1974 (ERISA) (Pub. L. 93–406, 88 Stat. 829, enacted September 2, 1974, codified in part at 29 U.S.C. ch. 18) is a U.S. federal tax and labor law that establishes minimum standards for pension plans in private industry.
In the United States, a self-funded health plan is generally established by an employer as its own legal entity, similar to a trust.The health plan has its own assets, which, under the Employee Retirement Income Security Act of 1974 (“ERISA”), must be segregated from the employer's general assets.
“ERISA reimbursement” claims began arising in the late 1980s and have been resisted by some federal courts. [5] According to industry statistics, ERISA plans and related insurers are collecting close to $1 billion per year through the seizure of tort recoveries or other contractual payments received by insured personal injury victims. [6]
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A context diagram can also list the classifications of the external entities as one of a set of simple categories [5] (Examples: [6]), which add clarity to the level of involvement of the entity with regards to the system. These categories include: Active: Dynamic to achieve some goal or purpose (Examples: "Article readers" or "customers").
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In Figure 10 an example of a process-data diagram is illustrated. It concerns an example from the orientation phase of complex project in a WebEngineering method. [1] Notable is the use of open and closed concepts. Since project management is actually not within the scope of this research, the concept CONTROL MANAGEMENT has not been expanded.
Programmers and developers use the diagrams to formalize a roadmap for the implementation, allowing for better decision-making about task assignment or needed skill improvements. System administrators can use component diagrams to plan ahead, using the view of the logical software components and their relationships on the system.