### Question
How does EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM define supplementary or special plan provision?


### Answer
Under *29 U.S.C. § 1061*, **supplementary or special plan provision** is defined as:

> any plan provision which—


(A) provides supplementary benefits, not in excess of one-third of the basic benefit, in the form of an annuity for the life of the participant, or


(B) provides that, under a contractual agreement based on medical evidence as to the effects of working in an adverse environment for an extended period of time, a participant having 25 years of service is to be treated as having 30 years of service

#### Citation:
  - *29 U.S.C. § 1061*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 2-participation and vesting**

