The Federal Act Regulating Pension Plans, to Protect Qualified Plan

The federal act regulating pension plans, to protect qualified plan participants and their beneficiaries by governing the funding, vesting, administration, and termination of pension plans, is known as the

A) Qualified Plan Act.
B) Employee Retirement Income Security Act of 1974 (ERISA) .
C) Tax Equity and Fiscal Responsibility Act of 1982.
D) Pension Protection Act of 1987.