Number: RS21115 Title: The Enron Bankruptcy and Employer Stock in Retirement Plans Authors: Patrick J. Purcell, Domestic Social Policy Division Abstract: The financial losses suffered by participants in the Enron Corporation's 401(k) plan have prompted questions about the laws and regulations that govern these plans. This report describes the current laws governing the holding of employer stock in employee retirement plans and summarizes some key policy questions that pension analysts have raised about holding such stock in defined contribution retirement plans. Pages: 6 Date: Updated March 11, 2002