A pension is an arrangement to provide workers with an income when they cease earning a regular income from employment. They tend to be paid in regular installments. A pension granted when a worker retires is called a retirement plan (or superannuation), and can be established by employers, insurance companies, the government, employer associations, or labor unions. The Employee Retirement Income Security Act (ERISA) regulates persons or organizations responsible for administering pension plans, and applies to all employers who engage in interstate commerce. Employers are required to provide the US Department of Labor and its employees with detailed descriptions of their pension benefits, and make it mandatory for a worker's dependents to be awarded his pension after his death. Employers who provide pension plans are able to receive tax breaks if they follow the guidelines described in ERISA. The Pension Protection Act (PPA) of 2006 expands the tax incentives offered to employers.