Federal and state taxes are not the only items withheld from Green Branch Coffee employees' paychecks. Other mandatory deductions include benefits, FICA taxes which fund Social Security and Medicare, and ERISA retirement plans. Social Security provides retirement income support. FICA, ERISA, and Social Security are related - FICA taxes fund Social Security benefits, while ERISA establishes rules for employer-sponsored retirement plans and fiduciary duties. Green Branch Coffee could set up a 401(k) plan to help employees save for retirement.