The Department of Labor (DOL) has excellent resources on ERISA history. Specifically, https://www.dol.gov/agencies/ebsa/about-ebsa/about-us/history-of-ebsa-and-erisa
11 and https://www.dol.gov/general/topic/retirement/erisa
10 or9 provide a strong government source for the history and purpose of ERISA.
Finalized External Links:
- History (ERISA and indirectly 401k/IRA):
https://www.dol.gov/agencies/ebsa/about-ebsa/about-us/history-of-ebsa-and-erisa
8 - Direct government source, good. - IRS Publication 525 (Taxable and Nontaxable Income):
https://www.irs.gov/forms-pubs/about-publication-525
7 - Direct government source, good. - IRS Publication 15-B (Employer's Tax Guide to Fringe Benefits - for commuter benefits/general fringe benefits):
https://www.irs.gov/forms-pubs/about-publication-15-b-employers-tax-guide-to-fringe-benefits
(Based on search for "IRS Publication 15-B site:irs.gov" which yields this 'About' page). Confirmed this page is active. - Critique of Pre-tax (behavioral economics):
https://www.planadviser.com/study-finds-preference-for-pre-tax-deferrals-even-if-a-more-adverse-outcome/
6 - Reputable financial industry publication, citing academic research, good.
Now I have all the required components to write the article. I will proceed with generating the article, ensuring all constraints are met.12345