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ERISA, establishes an important statutory. role for pension actuaries in the United States. As part of its statutory goal to protect the retirement se-. curity of Americaâs workers, ERISA requires tax-quali-. fied defined benefit plans to obtain an actuarial. valuation of plan reserves each year. When valuing the. plans râ eserves, the actuary is required by ERISA to act on. behalf of plan participants.
Retirement Information. There are two types of retirement plans for employees at Massport. Employees working more than 21 hours a week are automatically enrolled in the defined benefit pension plan. The 457 (b) deferred compensation plan is an optional investment plan for retirement savings to supplement the pension. Defined Benefit Pension Plan.