The concept of pension fraud is when a company has its employee's paying into a plan that will be available to them at retirement, but when these employee's attempts to retrieve this money it is either unavailable or the expected amount is misrepresented. With the discovery of pension fraud, it usually comes from complaints issued by victims and under the Employee Retirement Income Security Act of 1974 (ERISA), law enforcement can pursue perpetrating companies for violating the ERISA. Under federal law any company that provides their employee's a pension must follow a strict guideline and any failure to adhere to these guidelines will be a violation of the ERISA. Using different resources available to victims to initiate and investigation include
