I'm having a hard time googling for the laws surrounding the topic. Do you happen to have any links or terms that I might be able to foist upon The Googles to

I'm having a hard time googling for the laws surrounding the topic. Do you happen to have any links or terms that I might be able to foist upon The Googles to find out more about laws regarding the funding of pension liabilities? I'm curious also at this point what percentage of employers even provide pensions?