Abbreviations Used in this Book* B&PC — California Business and Professions Code CC — California Civil Code CCP — California Code of Civil Procedure CR — Commissioner’s Regulations FC — California Family Code GOV — Government Code HSC — Health and Safety Code PC — California Probate Code

ERISA is shorthand for the federal government’s Employee Retirement Income Security Act. ERISA was passed in 1974 and was designed to protect employees (and their beneficiaries) who depend on pension funds for their retirement security. A defined benefit pension plan promises to pay a predetermined amount of benefits to employees when they retire.