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ERISA in the United States Code
When the Employee Retirement Income Security Act
("ERISA" or "the Act") became law in 1974, it was codified
as part of Title 29 of the United States Code. By that time
Title 29 already contained the codified version of many
other labor laws. (Title 29 section 1 was already "taken,"
for example.) So the Title 29 section numbers assigned to
the provisions of ERISA do not line up with the section
numbering in the original Act.
For example, the fiduciary duty provisions of ERISA
section 404 are found in Title 29 section 1104.
(Unfortunately the mismatch cannot be translated by simply
adding 700 to the ERISA section number, though that's true
for the fiduciary duty provisions.)
The following table shows the ERISA sections and their
corresponding Title 29 section numbers.
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TITLE 29 - LABOR (Current through Pub. L. 112-90, Jan. 3, 2012; source: Cornell Law School Legal Information Institute)
CHAPTER 18 - EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM
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| |
| SUBCHAPTER I -
PROTECTION OF EMPLOYEE BENEFIT RIGHTS
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| SUBTITLE A - GENERAL
PROVISIONS
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|
ERISA 2
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29 USC 1001
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Congressional findings and declaration of
policy.
(a) Benefit plans as affecting interstate commerce and
the Federal taxing power.
(b) Protection of interstate commerce and beneficiaries
by requiring disclosure and reporting, setting
standards of conduct, etc., for fiduciaries.
(c) Protection of interstate commerce, the Federal
taxing power, and beneficiaries by vesting of accrued
benefits, setting minimum standards of funding,
requiring termination insurance.
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| [Not part of ERISA] |
29 USC 1001a
|
Additional Congressional findings and
declaration of policy.
(a) Effects of multiemployer pension plans.
(b) Modification of multiemployer plan termination
insurance provisions and replacement of program.
(c) Policy.
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| [Not part of ERISA] |
29 USC 1001b
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Findings and declaration of policy.
(a) Findings.
(b) Additional findings.
(c) Declaration of policy.
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|
ERISA 3
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29 USC 1002
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Definitions. |
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ERISA 4
|
29 USC 1003
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Coverage.
(a) In general.
(b) Exceptions for certain plans.
(c) Voluntary employee contributions to accounts and annuities.
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| |
| SUBTITLE B -
REGULATORY PROVISIONS
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| |
| PART 1 - REPORTING
AND DISCLOSURE
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|
ERISA 101
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29 USC 1021
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Duty of disclosure and reporting.
(a) Summary plan description and information to be
furnished to participants and beneficiaries.
(b) Reports to be filed with Secretary of Labor.
(c) Terminal and supplementary reports.
(d) Notice of failure to meet minimum funding
standards.
(e) Notice of transfer of excess pension assets to
health benefits accounts.
(f) Defined benefit plan funding notices.
(g) Reporting by certain arrangements.
(h) Simple retirement accounts.
(i) Notice of blackout periods to participant or
beneficiary under individual account plan.
(j) Notice of funding-based limitation on certain forms
of distribution.
(k) Multiemployer plan information made available on
request.
(l) Notice of potential withdrawal liability.
(m) Notice of right to divest.
(n) Cross reference.
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ERISA 102
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29 USC 1022
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Summary plan description. |
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ERISA 103
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29 USC 1023
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Annual reports.
(a) Publication and filing.
(b) Financial statement.
(c) Information to be furnished by administrator.
(d) Actuarial statement.
(e) Statement from insurance company, insurance
service, or other similar organizations which sell or
guarantee plan benefits.
(f) Additional information with respect to defined
benefit plans.
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ERISA 104
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29 USC 1024
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Filing and furnishing of information.
(a) Filing of annual report with Secretary.
(b) Publication of summary plan description and annual
report to participants and beneficiaries of plan.
(c) Statement of rights.
(d) Furnishing summary plan information to employers
and employee representatives of multiemployer
plans.
(e) Cross references.
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ERISA 105
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29 USC 1025
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Reporting of participant's benefit
rights.
(a) Requirements to provide pension benefit
statements.
(b) Limitation on number of statements.
(c) Individual statement furnished by administrator to
participants setting forth information in
administrator's Internal Revenue registration statement
and notification of forfeitable benefits.
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ERISA 106
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29 USC 1026
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Reports made public information. |
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ERISA 107
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29 USC 1027
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Retention of records. |
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ERISA 108
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29 USC 1028
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Reliance on administrative
interpretations.
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ERISA 109
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29 USC 1029
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Forms.
(a) Information required on forms.
(b) Information not required on forms.
(c) Format and content of summary plan description,
annual report, etc., required to be furnished to plan
participants and beneficiaries.
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|
ERISA 110
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29 USC 1030
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Alternative methods of compliance. |
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ERISA 111
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29 USC 1031
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Repeal and effective date. |
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| PART 2 -
PARTICIPATION AND VESTING
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ERISA 201
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29 USC 1051
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Coverage. |
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ERISA 202
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29 USC 1052
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Minimum participation standards. |
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ERISA 203
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29 USC 1053
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Minimum vesting standards.
(a) Nonforfeitability requirements.
(b) Computation of period of service.
(c) Plan amendments altering vesting schedule.
(d) Nonforfeitable benefits after lesser period and in
greater amounts than required.
(e) Consent for distribution; present value; covered
distributions.
(f) Special rules for plans computing accrued benefits
by reference to hypothetical account balance or
equivalent amounts.
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ERISA 204
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29 USC 1054
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Benefit accrual requirements.
(a) Satisfaction of requirements by pension plans.
(b) Enumeration of plan requirements.
(c) Employee's accrued benefits derived from employer
and employee contributions.
(d) Employee service which may be disregarded in
determining employee's accrued benefits under plan.
(e) Opportunity to repay full amount of distributions
which have been reduced through disregarded employee
service.
(f) Employer treated as maintaining a plan.
(g) Decrease of accrued benefits through amendment of
plan.
(h) Notice of significant reduction in benefit
accruals.
(i) Prohibition on benefit increases where plan sponsor
is in bankruptcy.
(j) Diversification requirements for certain individual
account plans.
(k) Cross reference.
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ERISA 205
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29 USC 1055
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Requirement of joint and survivor annuity and
preretirement survivor annuity.
(a) Required contents for applicable plans.
(b) Applicable plans.
(c) Plans meeting requirements of section.
(d) "Qualified joint and survivor annuity" defined.
(e) "Qualified preretirement survivor annuity"
defined.
(f) Marriage requirements for plan.
(g) Distribution of present value of annuity; written
consent; determination of present value.
(h) Definitions.
(i) Increased costs from providing annuity.
(j) Use of participant's accrued benefit as security
for loan as not preventing distribution.
(k) Spousal consent.
(l) Regulations; consultation of Secretary of the
Treasury with Secretary of Labor.
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ERISA 206
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29 USC 1056
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Form and payment of benefits.
(a) Commencement date for payment of benefits.
(b) Decrease in plan benefits by reason of increases in
benefit levels under Social Security Act or Railroad
Retirement Act of 1937.
(c) Forfeiture of accrued benefits derived from
employer contributions.
(d) Assignment or alienation of plan benefits.
(e) Limitation on distributions other than life
annuities paid by plan.
(f) Missing participants in terminated plans.
(g) Funding-based limits on benefits and benefit
accruals under single-employer plans.
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ERISA 207
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29 USC 1057
|
Repealed. Pub. L. 109-280, Title I, § 107(d),
Aug. 17, 2006, 120 Stat. 820.
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ERISA 208
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29 USC 1058
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Mergers and consolidations of plans or transfers
of plan assets.
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ERISA 209
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29 USC 1059
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Recordkeeping and reporting
requirements.
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ERISA 210
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29 USC 1060
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Multiple employer plans and other special
rules.
(a) Plan maintained by more than one employer.
(b) Maintenance of plan of predecessor employer.
(c) Plan maintained by controlled group of
corporations.
(d) Plan of trades or businesses under common
control.
(e) Special rules for eligible combined defined benefit
plans and qualified cash or deferred arrangements.
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ERISA 211
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29 USC 1061
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Effective dates. |
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| PART 3 -
FUNDING
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ERISA 301
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29 USC 1081
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Coverage.
(a) Plans excepted from applicability of this part.
(b) "Insurance contract plan" defined.
(c) Applicability of this part to terminated
multiemployer plans.
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ERISA 302
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29 USC 1082
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Minimum funding standards.
(a) Requirement to meet minimum funding standard.
(b) Liability for contributions.
(c) Variance from minimum funding standards.
(d) Miscellaneous rules.
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ERISA 303
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29 USC 1083
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Minimum funding standards for single-employer
defined benefit pension plans.
(a) Minimum required contribution.
(b) Target normal cost.
(c) Shortfall amortization charge.
(d) Rules relating to funding target.
(e) Waiver amortization charge.
(f) Reduction of minimum required contribution by
prefunding balance and funding standard carryover
balance.
(g) Valuation of plan assets and liabilities.
(h) Actuarial assumptions and methods.
(i) Special rules for at-risk plans.
(j) Payment of minimum required contributions.
(k) Imposition of lien where failure to make required
contributions.
(l) Qualified transfers to health benefit
accounts.
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ERISA 304
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29 USC 1084
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Minimum funding standards for multiemployer
plans.
(a) In general.
(b) Funding standard account.
(c) Additional rules.
(d) Extension of amortization periods for multiemployer
plans.
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ERISA 305
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29 USC 1085
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Additional funding rules for multiemployer plans
in endangered status or critical status.
(a) General rule.
(b) Determination of endangered and critical
status.
(c) Funding improvement plan must be adopted for
multiemployer plans in endangered status.
(d) Rules for operation of plan during adoption and
improvement periods.
(e) Rehabilitation plan must be adopted for
multiemployer plans in critical status.
(f) Rules for operation of plan during adoption and
rehabilitation period.
(g) Expedited resolution of plan sponsor decisions.
(h) Nonbargained participation.
(i) Definitions; actuarial method.
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ERISA 306
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29 USC 1085a
|
Repealed. Pub. L. 109-280, Title I, § 101(a),
Aug. 17, 2006, 120 Stat. 784.
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| ERISA 307 |
29 USC 1085b |
Repealed. Pub. L. 109-280, Title I, § 101(a), Aug. 17, 2006, 120 Stat. 784. |
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ERISA 308
|
29 USC 1086
|
Repealed. Pub. L. 109-280, Title I, § 101(a), Aug. 17, 2006, 120 Stat. 784. |
| |
| PART 4 - FIDUCIARY
RESPONSIBILITY
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ERISA 401
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29 USC 1101
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Coverage.
(a) Scope of coverage.
(b) Securities or policies deemed to be included in
plan assets.
(c) Clarification of application of ERISA to insurance
company general accounts.
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ERISA 402
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29 USC 1102
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Establishment of plan.
(a) Named fiduciaries.
(b) Requisite features of plan.
(c) Optional features of plan.
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ERISA 403
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29 USC 1103
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Establishment of trust.
(a) Benefit plan assets to be held in trust; authority
of trustees.
(b) Exceptions.
(c) Assets of plan not to inure to benefit of employer;
allowable purposes of holding plan assets.
(d) Termination of plan.
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ERISA 404
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29 USC 1104
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Fiduciary duties.
(a) Prudent man standard of care.
(b) Indicia of ownership of assets outside jurisdiction
of district courts.
(c) Control over assets by participant or
beneficiary.
(d) Plan terminations.
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ERISA 405
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29 USC 1105
|
Liability for breach of co-fiduciary.
(a) Circumstances giving rise to liability.
(b) Assets held by two or more trustees.
(c) Allocation of fiduciary responsibility; designated
persons to carry out fiduciary responsibilities.
(d) Investment managers.
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ERISA 406
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29 USC 1106
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Prohibited transactions.
(a) Transactions between plan and party in
interest.
(b) Transactions between plan and fiduciary.
(c) Transfer of real or personal property to plan by
party in interest.
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ERISA 407
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29 USC 1107
|
Limitation with respect to acquisition and
holding of employer securities and employer real
property by certain plans.
(a) Percentage limitation.
(b) Exception.
(c) Election.
(d) Definitions.
(e) Marketable obligations.
(f) Maximum percentage of stock held by plan; time of
holding or acquisition; necessity of legally binding
contract.
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ERISA 408
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29 USC 1108
|
Exemptions from prohibited transactions.
(a) Grant of exemptions.
(b) Enumeration of transactions exempted from section
1106 prohibitions.
(c) Fiduciary benefits and compensation not prohibited
by section 1106.
(d) Owner-employees; family members; shareholder
employees.
(e) Acquisition or sale by plan of qualifying employer
securities; acquisition, sale, or lease by plan of
qualifying employer real property.
(f) Applicability of statutory prohibitions to mergers
or transfers.
(g) Provision of investment advice to participant and
beneficiaries.
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ERISA 409
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29 USC 1109
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Liability for breach of fiduciary duty. |
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ERISA 410
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29 USC 1110
|
Exculpatory provisions; insurance. |
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ERISA 411
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29 USC 1111
|
Persons prohibited from holding certain
positions.
(a) Conviction or imprisonment.
(b) Penalty.
(c) Definitions.
(d) Salary of person barred from employee benefit plan
office during appeal of conviction.
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ERISA 412
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29 USC 1112
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Bonding.
(a) Requisite bonding of plan officials.
(b) Unlawful acts.
(c) Conflict of interest prohibited in procuring
bonds.
(d) Exclusiveness of statutory basis for bonding
requirement for persons handling funds or other
property of employee benefit plans.
(e) Regulations.
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ERISA 413
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29 USC 1113
|
Limitation of actions. |
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ERISA 414
|
29 USC 1114
|
Effective date. |
| |
| PART 5 -
ADMINISTRATION AND ENFORCEMENT
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ERISA 501
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29 USC 1131
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Criminal penalties. |
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ERISA 502
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29 USC 1132
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Civil enforcement.
(a) Persons empowered to bring a civil action.
(b) Plans qualified under Internal Revenue Code;
maintenance of actions involving delinquent
contributions.
(c) Administrator's refusal to supply requested
information; penalty for failure to provide annual
report in complete form.
(d) Status of employee benefit plan as entity.
(e) Jurisdiction.
(f) Amount in controversy; citizenship of parties.
(g) Attorney's fees and costs; awards in actions
involving delinquent contributions.
(h) Service upon Secretary of Labor and Secretary of
the Treasury.
(i) Administrative assessment of civil penalty.
(j) Direction and control of litigation by Attorney
General.
(k) Jurisdiction of actions against the Secretary of
Labor.
(l) Civil penalties on violations by fiduciaries.
(m) Penalty for improper distribution.
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ERISA 503
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29 USC 1133
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Claims procedure. |
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ERISA 504
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29 USC 1134
|
Investigative authority.
(a) Investigation and submission of reports, books,
etc.
(b) Frequency of submission of books and records.
(c) Other provisions applicable relating to attendance
of witnesses and production of books, records,
etc.
(d) Evidentiary privilege; confidentiality of communications.
(e) Application of privilege.
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ERISA 505
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29 USC 1135
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Regulations. |
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ERISA 506
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29 USC 1136
|
Coordination and responsibility of agencies
enforcing this subchapter and related Federal
laws.
(a) Coordination with other agencies and
departments.
(b) Responsibility for detecting and investigating
civil and criminal violations of this subchapter and
related Federal laws.
(c) Coordination of enforcement with States with
respect to certain arrangements.
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ERISA 507
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29 USC 1137
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Administration. |
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ERISA 508
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29 USC 1138
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Appropriations. |
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ERISA 509
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29 USC 1139
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Separability. |
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ERISA 510
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29 USC 1140
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Interference with protected rights. |
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ERISA 511
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29 USC 1141
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Coercive interference. |
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ERISA 512
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29 USC 1142
|
Advisory Council on Employee Welfare and Pension
Benefit Plans.
(a) Establishment; membership; terms; appointment and
reappointment; vacancies; quorum.
(b) Duties and functions.
(c) Executive secretary; secretarial and clerical
services.
(d) Compensation.
(e) Termination.
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ERISA 513
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29 USC 1143
|
Research, studies, and reports.
(a) Authorization to undertake research and
surveys.
(b) Omitted.
(c) Cooperation with Congress.
|
| [Not part of ERISA] |
29 USC 1143a
|
Studies by Comptroller General.
(1) In general.
(2) Access to books, documents, etc.
(3) Definitions.
(4) Effective date.
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ERISA 514
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29 USC 1144
|
Other laws.
(a) Supersedure; effective date.
(b) Construction and application.
(c) Definitions.
(d) Alteration, amendment, modification, invalidation,
impairment, or supersedure of any law of the United
States prohibited.
(e) Automatic contribution arrangements.
|
| [Not part of ERISA] |
29 USC 1144A |
Clarification of church welfare plan status under State insurance law.
(a) In general.
(b) State insurance law.
(c) Definitions.
(d) Enforcement authority.
(e) Application of section.
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|
ERISA 515
|
29 USC 1145
|
Delinquent contributions. |
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ERISA 516
|
29 USC 1146
|
Outreach to promote retirement income
savings.
(a) In general.
(b) Methods.
(c) Information to be made available.
(d) Establishment of site on Internet.
(e) Coordination.
|
|
ERISA 517
|
29 USC 1147
|
National Summit on Retirement Savings.
(a) Authority to call Summit.
(b) Planning and direction.
(c) Purpose of National Summit.
(d) Scope of National Summit.
(e) National Summit participants.
(f) National Summit administration.
(g) Report.
(h) "State" defined.
(i) Authorization of appropriations.
(j) Financial obligation for fiscal year 1998.
(k) Contracts.
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|
ERISA 518
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29 USC 1148
|
Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions. |
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ERISA 519
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29 USC 1149
|
Prohibition on false statements and representations. |
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ERISA 520
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29 USC 1150
|
Applicability of State law to combat fraud and abuse. |
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ERISA 521
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29 USC 1151
|
Administrative summary cease and desist orders and summary seizure orders against multiple employer welfare arrangements in financially hazardous condition.
(a) In general.
(b) Hearing.
(c) Burden of proof.
(d) Determination.
(e) Seizure.
(f) Regulations.
(g) Exception.
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| |
| PART 6 - CONTINUATION
COVERAGE AND ADDITIONAL STANDARDS FOR GROUP HEALTH
PLANS
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|
ERISA 601
|
29 USC 1161
|
Plans must provide continuation coverage to
certain individuals.
(a) In general.
(b) Exception for certain plans.
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|
ERISA 602
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29 USC 1162
|
Continuation coverage.
(1) Type of benefit coverage.
(2) Period of coverage.
(3) Premium requirements.
(4) No requirement of insurability.
(5) Conversion option.
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|
ERISA 603
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29 USC 1163
|
Qualifying event. |
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ERISA 604
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29 USC 1164
|
Applicable premium.
(1) In general.
(2) Special rule for self-insured plans.
(3) Determination period.
|
|
ERISA 605
|
29 USC 1165
|
Election
(a) In general.
(a) Temporary extension of COBRA election period for
certain individuals.
|
|
ERISA 606
|
29 USC 1166
|
Notice requirements.
(a) In general.
(b) Alternative means of compliance with requirements
for notification of multiemployer plans by
employers.
(c) Rules relating to notification of qualified
beneficiaries by plan administrator.
|
|
ERISA 607
|
29 USC 1167
|
Definitions and special rules.
(1) Group health plan.
(2) Covered employee.
(3) Qualified beneficiary.
(4) Employer.
(5) Optional extension of required periods.
|
|
ERISA 608
|
29 USC 1168
|
Regulations. |
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ERISA 609
|
29 USC 1169
|
Additional standards for group health
plans.
(a) Group health plan coverage pursuant to medical
child support orders.
(b) Rights of States with respect to group health plans
where participants or beneficiaries thereunder are
eligible for medicaid benefits.
(c) Group health plan coverage of dependent children in
cases of adoption.
(d) Continued coverage of costs of a pediatric vaccine
under group health plans.
(e) Regulations.
|
| |
PART 7 - GROUP HEALTH
PLAN REQUIREMENTS
SUBPART A - REQUIREMENTS RELATING TO PORTABILITY,
ACCESS, AND RENEWABILITY
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|
ERISA 701
|
29 USC 1181
|
Increased portability through limitation on
preexisting condition exclusions.
(a) Limitation on preexisting condition exclusion
period; crediting for periods of previous coverage.
(b) Definitions.
(c) Rules relating to crediting previous coverage.
(d) Exceptions.
(e) Certifications and disclosure of coverage.
(f) Special enrollment periods.
(g) Use of affiliation period by HMOs as alternative to
preexisting condition exclusion.
|
|
ERISA 702
|
29 USC 1182
|
Prohibiting discrimination against individual
participants and beneficiaries based on health
status.
(a) In eligibility to enroll.
(b) In premium contributions.
(c) Genetic testing.
(d) Prohibition on collection of genetic information.
(e) Application to all plans.
(f) Genetic information of a fetus or embryo.
|
|
ERISA 703
|
29 USC 1183
|
Guaranteed renewability in multiemployer plans
and multiple employer welfare arrangements.
|
| |
| SUBPART B - OTHER
REQUIREMENTS
|
|
ERISA 711
|
29 USC 1185
|
Standards relating to benefits for mothers and
newborns.
(a) Requirements for minimum hospital stay following
birth.
(b) Prohibitions.
(c) Rules of construction.
(d) Notice under group health plan.
(e) Level and type of reimbursements.
(f) Preemption; exception for health insurance coverage
in certain States.
|
|
ERISA 712
|
29 USC 1185a
|
Parity in mental health and substance use disorder benefits.
(a) In general.
(b) Construction.
(c) Exemptions.
(d) Separate application to each option offered.
(e) Definitions.
(f) Secretary report.
(g) Notice and assistance.
|
|
ERISA 713
|
29 USC 1185b
|
Required coverage for reconstructive surgery
following mastectomies.
(a) In general.
(b) Notice.
(c) Prohibitions.
(d) Rule of construction.
(e) Preemption, relation to State laws.
|
|
ERISA 714
|
29 USC 1185c
|
Coverage of dependent students on medically necessary leave of absence.
(a) Medically necessary leave of absence.
(b) Requirement to continue coverage.
(c) Notice.
(d) No change in benefits.
(e) Continued application in case of changed coverage.
|
|
ERISA 715
|
29 USC 1185d
|
Additional market reforms.
(a) General rule.
(b) Exception.
|
| |
| SUBPART C - GENERAL
PROVISIONS
|
|
ERISA 731
|
29 USC 1191
|
Preemption; State flexibility;
construction.
(a) Continued applicability of State law with respect
to health insurance issuers.
(b) Special rules in case of portability
requirements.
(c) Rules of construction.
(d) Definitions.
|
|
ERISA 732
|
29 USC 1191a
|
Special rules relating to group health
plans.
(a) General exception for certain small group health
plans.
(b) Exception for certain benefits.
(c) Exception for certain benefits if certain
conditions met.
(d) Treatment of partnerships.
|
|
ERISA 733
|
29 USC 1191b
|
Definitions.
(a) Group health plan.
(b) Definitions relating to health insurance.
(c) Excepted benefits.
(d) Other definitions.
|
|
ERISA 734
|
29 USC 1191c
|
Regulations. |
| |
| SUBCHAPTER II -
JURISDICTION, ADMINISTRATION, ENFORCEMENT; JOINT
PENSION TASK FORCE, ETC.
|
| |
| SUBTITLE A -
JURISDICTION, ADMINISTRATION, AND ENFORCEMENT
|
|
ERISA 3001
|
29 USC 1201
|
Procedures in connection with the issuance of
certain determination letters by the Secretary of the
Treasury covering qualifications under Internal Revenue
Code.
(a) Additional material required of applicants.
(b) Opportunity to comment on application.
(c) Intervention by Pension Benefit Guaranty
Corporation or Secretary of Labor into declaratory
judgment action under section 7476 of title 26, action
by Corporation authorized.
(d) Notification and information by Secretary of the
Treasury to Secretary of Labor upon issuance by
Secretary of the Treasury of a determination letter to
applicant.
(e) Effective date.
|
|
ERISA 3002
|
29 USC 1202
|
Procedures with respect to continued compliance
with Internal Revenue requirements relating to
participation, vesting, and funding standards.
(a) Notification by Secretary of the Treasury to
Secretary of Labor of issuance of a preliminary notice
of intent to disqualify or of commencement of
proceedings to determine satisfaction of
requirements.
(b) Notification to Secretary of Labor before Secretary
of the Treasury sends notice of deficiency under
section 4971 of title 26; waiver of imposition of tax;
requests for investigation; consultation.
(c) Extended application of regulations prescribed by
Secretary of the Treasury relating to minimum
participation standards, minimum vesting standards, and
minimum funding standards.
(d) Opportunity afforded Secretary of the Treasury to
intervene in cases involving construction or
application of minimum standards; review of briefs
filed by Pension Benefit Guaranty Corporation or
Secretary of Labor.
(e) Consultative requirements respecting promulgation
of proposed or final regulations.
|
| [Not part of ERISA] |
29 USC 1202a
|
Employee plans compliance resolution system.
(a) In general.
(b) Improvements.
|
|
ERISA 3003
|
29 USC 1203
|
Procedures in connection with prohibited
transactions.
(a) Notification to Secretary of Labor; opportunity to
comment on imposition of tax under section 4975 of
title 26; waiver; requests for investigations.
(b) Consultation.
(c) Transmission of information to Secretary of the
Treasury.
|
|
ERISA 3004
|
29 USC 1204
|
Coordination between the Department of the
Treasury and the Department of Labor.
|
| |
| SUBTITLE B - JOINT
PENSION, PROFIT-SHARING, AND EMPLOYEE STOCK OWNERSHIP
PLAN TASK FORCE; STUDIES
|
| |
| PART 1 - JOINT
PENSION, PROFIT-SHARING, AND EMPLOYEE STOCK OWNERSHIP
PLAN TASK FORCE
|
|
ERISA 3021
|
29 USC 1221
|
Establishment. |
|
ERISA 3022
|
29 USC 1222
|
Duties. |
| |
| PART 2 - OTHER
STUDIES
|
|
ERISA 3031
|
29 USC 1231
|
Congressional study. |
|
ERISA 3032
|
29 USC 1232
|
Protection for employees under Federal
procurement, construction, and research contracts and
grants.
(a) Study and investigation by Secretary of Labor.
(b) Consultation.
(c) Regulations.
(d) Congressional review of regulations; resolution of
disapproval.
|
| |
| SUBTITLE C -
ENROLLMENT OF ACTUARIES
|
|
ERISA 3041
|
29 USC 1241
|
Joint Board for the Enrollment of
Actuaries.
|
|
ERISA 3042
|
29 USC 1242
|
Enrollment by Board; standards and
qualifications; suspension or termination of
enrollment.
|
| |
SUBCHAPTER III - PLAN
TERMINATION INSURANCE
SUBTITLE A - PENSION BENEFIT GUARANTY
CORPORATION
|
|
ERISA 4001
|
29 USC 1301
|
Definitions. |
|
ERISA 4002
|
29 USC 1302
|
Pension Benefit Guaranty Corporation.
(a) Establishment within Department of Labor.
(b) Powers of corporation.
(c) Omitted.
(d) Board of directors; compensation; reimbursement for
expenses.
(e) Meetings.
(f) Adoption of bylaws; amendment, alteration;
publication in the Federal Register.
(g) Exemption from taxation.
(h) Advisory committee to corporation.
(i) Special rules regarding disasters, etc.
|
|
ERISA 4003
|
29 USC 1303
|
Operation of corporation.
(a) Investigatory authority; audit of statistically
significant number of terminating plans.
(b) Discovery powers vested in board members or
officers designated by the chairman.
(c) Contempt.
(d) Cooperation with other governmental agencies.
(e) Civil actions by corporation; jurisdiction;
process; expeditious handling of case; costs;
limitation on actions.
(f) Civil actions against corporation; appropriate
court; award of costs and expenses; limitation on
actions; jurisdiction; removal of actions.
|
|
ERISA 4004
|
29 USC 1304
|
Repealed. |
|
ERISA 4005
|
29 USC 1305
|
Pension benefit guaranty funds.
(a) Establishment of four revolving funds on books of
Treasury of the United States.
(b) Credits to funds; availability of funds; investment
of moneys in excess of current needs.
(c) Authority to issue notes or other obligations;
purchase by Secretary of the Treasury as public debt
transaction.
(d) Establishment of fifth fund; purpose, availability,
etc.
(e) Establishment of sixth fund; purpose, availability,
etc.
(f) Deposit of premiums into separate revolving
fund.
(g) Other use of funds; deposits of repayments.
(h) Voting by corporation of stock paid as
liability.
|
|
ERISA 4006
|
29 USC 1306
|
Premium rates.
(a) Schedules for premium rates and bases for
application; establishment, coverage, etc.
(b) Revised schedule; Congressional procedures
applicable.
(c) Rates for plans for basic benefits.
|
|
ERISA 4007
|
29 USC 1307
|
Payment of premiums.
(a) Premiums payable when due; accrual; waiver or
reduction.
(b) Late payment charge; waiver; interest on overpayment.
(c) Civil action to recover premium penalty and
interest.
(d) Basic benefits guarantee not stopped by designated
payor's failure to pay premiums when due.
(e) Designated payor.
|
|
ERISA 4008
|
29 USC 1308
|
Annual report by the corporation. |
|
ERISA 4009
|
29 USC 1309
|
Portability assistance. |
|
ERISA 4010
|
29 USC 1310
|
Authority to require certain
information.
(a) Information required.
(b) Persons required to provide information.
(c) Information exempt from disclosure
requirements.
(d) Additional information required.
(a) Notice to Congress.
|
|
ERISA 4011
|
29 USC 1311
|
Repealed. Pub. L. 109-280, Title V, § 501(b),
Aug. 17, 2006, 120 Stat. 939.
|
| |
| SUBTITLE B -
COVERAGE
|
|
ERISA 4021
|
29 USC 1321
|
Coverage.
(a) Plans covered.
(b) Plans not covered.
(c) Definitions.
(d) Substantial owner defined.
|
|
ERISA 4022
|
29 USC 1322
|
Single-employer plan benefits
guaranteed.
(a) Nonforfeitable benefits.
(b) Exceptions.
(c) Payment by corporation to participants and
beneficiaries of recovery percentage of outstanding
amount of benefit liabilities.
(d) Authorization to guarantee other classes of
benefits.
(e) Nonforfeitability of preretirement survivor
annuity.
(f) Effective date of plan amendments.
(g) Bankruptcy filing substituted for termination
date.
(h) Special rule for plans electing certain funding
requirements.
|
|
ERISA 4022A
|
29 USC 1322a
|
Multiemployer plan benefits guaranteed.
(a) Benefits of covered plans subject to guarantee.
(b) Benefits or benefit increases not eligible for
guarantee.
(c) Determinations respecting amount of guarantee.
(d) Amount of guarantee of reduced benefit.
(e) Ineligibility of benefits for guarantee.
(f) Study, report, etc., respecting premium increase in
existing basic-benefit guarantee levels; Congressional
procedures applicable for revision of schedules.
(g) Guarantee of payment of other classes of benefits
and establishment of terms and conditions of guarantee;
promulgation of regulations for establishment of
supplemental program to guarantee benefits otherwise
ineligible; status of benefits; applicability of
revised schedule of premiums.
(h) Applicability to nonforfeitable benefits accrued as
of July 30, 1980; manner and extent of guarantee.
|
|
ERISA 4022B
|
29 USC 1322b
|
Aggregate limit on benefits guaranteed; criteria
applicable.
|
|
ERISA 4023
|
29 USC 1323
|
Plan fiduciaries. |
| |
| SUBTITLE C -
TERMINATIONS
|
|
ERISA 4041
|
29 USC 1341
|
Termination of single-employer plans.
(a) General rules governing single-employer plan
terminations.
(b) Standard termination of single-employer plans.
(c) Distress termination of single-employer plans.
(d) Sufficiency.
(e) Limitation on the conversion of a defined benefit
plan to a defined contribution plan.
|
|
ERISA 4041A
|
29 USC 1341a
|
Termination of multiemployer plans.
(a) Determinative factors.
(b) Date of termination.
(c) Duties of plan sponsor of amended plan.
(d) Duties of plan sponsor of nonoperative plan.
(e) Amount of contribution of employer under amended
plan for each plan year subsequent to plan termination
date.
(f) Payment of benefits; reporting requirements for
terminated plans and rules and standards for
administration of such plans.
|
|
ERISA 4042
|
29 USC 1342
|
Institution of termination proceedings by the
corporation.
(a) Authority to institute proceedings to terminate a
plan.
(b) Appointment of trustee.
(c) Adjudication that plan must be terminated.
(d) Powers of trustee.
(e) Filing of application notwithstanding pendency of
other proceedings.
(f) Exclusive jurisdiction; stay of other
proceedings.
(g) Venue.
(h) Compensation of trustee and professional service
personnel appointed or retained by trustee.
|
|
ERISA 4043
|
29 USC 1343
|
Reportable events.
(a) Notification that event has occurred.
(b) Notification that event is about to occur.
(c) Enumeration of reportable events.
(d) Notification to corporation by Secretary of the
Treasury.
(e) Notification to corporation by Secretary of
Labor.
(f) Disclosure exemption.
|
|
ERISA 4044
|
29 USC 1344
|
Allocation of assets.
(a) Order of priority of participants and
beneficiaries.
(b) Adjustment of allocations; reallocations; mandatory
contributions; establishment of subclasses and
categories.
(c) Increase or decrease in value of assets.
(d) Distribution of residual assets; restrictions on
reversions pursuant to recently amended plans; assets
attributable to employee contributions; calculation of
remaining assets.
(e) Bankruptcy filing substituted for termination date.
(f) Valuation of section 1362(c) liability for determining amounts payable by corporation to participants and beneficiaries.
|
|
ERISA 4045
|
29 USC 1345
|
Recapture of payments.
(a) Authorization to recover benefits.
(b) Recoverable amount.
(c) Payments made on or after death or disability of
participant; waiver of recovery in case of
hardship.
|
|
ERISA 4046
|
29 USC 1346
|
Reports to trustee. |
|
ERISA 4047
|
29 USC 1347
|
Restoration of plans. |
|
ERISA 4048
|
29 USC 1348
|
Termination date. |
|
ERISA 4049
|
29 USC 1349
|
Repealed. |
|
ERISA 4050
|
29 USC 1350
|
Missing participants.
(a) General rule.
(b) Definitions.
(c) Multiemployer plans.
(d) Plans not otherwise subject to this subchapter.
(e) Regulatory authority.
|
| |
| SUBTITLE D -
LIABILITY
|
|
ERISA 4061
|
29 USC 1361
|
Amounts payable by corporation. |
|
ERISA 4062
|
29 USC 1362
|
Liability for termination of single-employer
plans under a distress termination or a termination by
corporation.
(a) In general.
(b) Liability to corporation.
(c) Liability to section 1342 trustee.
(d) Definitions.
(e) Treatment of substantial cessation of
operations.
|
|
ERISA 4063
|
29 USC 1363
|
Liability of substantial employer for withdrawal
from single-employer plans under multiple controlled
groups.
(a) Single-employer plans with two or more contributing
sponsors.
(b) Computation of liability.
(c) Bond in lieu of payment of liability; 5-year
termination period.
(d) Alternate appropriate procedure.
(e) Indemnity agreement.
|
|
ERISA 4064
|
29 USC 1364
|
Liability on termination of single-employer
plans under multiple controlled groups.
|
|
ERISA 4065
|
29 USC 1365
|
Annual report of plan administrator. |
|
ERISA 4066
|
29 USC 1366
|
Annual notification to substantial
employers.
|
|
ERISA 4067
|
29 USC 1367
|
Recovery of liability for plan
termination.
|
|
ERISA 4068
|
29 USC 1368
|
Lien for liability.
(a) Creation of lien.
(b) Term of lien.
(c) Priority.
(d) Civil action; limitation period.
(e) Release or subordination.
(f) Definitions.
|
|
ERISA 4069
|
29 USC 1369
|
Treatment of transactions to evade liability;
effect of corporate reorganization.
(a) Treatment of transactions to evade liability.
(b) Effect of corporate reorganization.
|
|
ERISA 4070
|
29 USC 1370
|
Enforcement authority relating to terminations
of single-employer plans.
(a) In general.
(b) Status of plan as party to action and with respect
to legal process.
(c) Jurisdiction and venue.
(d) Right of corporation to intervene.
(e) Awards of costs and expenses.
(f) Limitation on actions.
|
|
ERISA 4071
|
29 USC 1371
|
Penalty for failure to timely provide required
information.
|
| |
SUBTITLE E - SPECIAL
PROVISIONS FOR MULTIEMPLOYER PLANS
PART 1 - EMPLOYER WITHDRAWALS
|
|
ERISA 4201
|
29 USC 1381
|
Withdrawal liability established; criteria and
definitions.
|
|
ERISA 4202
|
29 USC 1382
|
Determination and collection of liability;
notification of employer.
|
|
ERISA 4203
|
29 USC 1383
|
Complete withdrawal.
(a) Determinative factors.
(b) Building and construction industry.
(c) Entertainment industry.
(d) Other determinative factors.
(e) Date of complete withdrawal.
(f) Special liability withdrawal rules for industries
other than construction and entertainment industries;
procedures applicable to amend plans.
|
|
ERISA 4204
|
29 USC 1384
|
Sale of assets.
(a) Complete or partial withdrawal not occurring as a
result of sale and subsequent cessation of covered
operations or cessation of obligation to contribute to
covered operations; continuation of liability of
seller.
(b) Liability of purchaser.
(c) Variances or exemptions from continuation of
liability of seller; procedures applicable.
(d) "Unrelated party" defined.
|
|
ERISA 4205
|
29 USC 1385
|
Partial withdrawals.
(a) Determinative factors.
(b) Criteria applicable.
(c) Retail food industry.
(d) Continuation of liability of employer for partial
withdrawal under amended plan.
|
|
ERISA 4206
|
29 USC 1386
|
Adjustment for partial withdrawal; determination
of amount; reduction for partial withdrawal liability;
procedures applicable.
|
|
ERISA 4207
|
29 USC 1387
|
Reduction or waiver of complete withdrawal
liability; procedures and standards
applicable.
|
|
ERISA 4208
|
29 USC 1388
|
Reduction of partial withdrawal
liability.
(a) Obligation of employer for payments for partial
withdrawal for plan years beginning after the second
consecutive plan year following the partial withdrawal
year; criteria applicable; furnishing of bond in lieu
of payment of partial withdrawal liability.
(b) Obligation of employer for payments for partial
withdrawal for plan years beginning after the second
consecutive plan year; other criteria applicable.
(c) Pro rata reduction of amount of partial withdrawal
liability payment of employer for plan year following
partial withdrawal year.
(d) Building and construction industry; entertainment
industry.
(e) Reduction or elimination of partial withdrawal
liability under any conditions; criteria; procedures
applicable.
|
|
ERISA 4209
|
29 USC 1389
|
De minimis rule.
(a) Reduction of unfunded vested benefits allocable to
employer withdrawn from plan.
(b) Amendment of plan for reduction of amount of
unfunded vested benefits allocable to employer
withdrawn from plan.
(c) Nonapplicability.
(d) Presumption of employer withdrawal from plan
pursuant to agreement or arrangement applicable in
action or proceeding to determine or collect withdrawal
liability.
|
|
ERISA 4210
|
29 USC 1390
|
Nonapplicability of withdrawal liability for
certain temporary contribution obligation periods;
exception.
|
|
ERISA 4211
|
29 USC 1391
|
Methods for computing withdrawal
liability.
(a) Determination of amount of unfunded vested benefits
allocable to employer withdrawn from plan.
(b) Factors determining computation of amount of
unfunded vested benefits allocable to employer
withdrawn from plan.
(c) Amendment of multiemployer plan for determination
respecting amount of unfunded vested benefits allocable
to employer withdrawn from plan; factors determining
computation of amount.
(d) Method of calculating allocable share of employer
of unfunded vested benefits set forth in subsection
(c)(3) of this section; applicability of certain
statutory provisions.
(e) Reduction of liability of withdrawn employer in
case of transfer of liabilities to another plan
incident to withdrawal or partial withdrawal of
employer.
(f) Computations applicable in case of withdrawal
following merger of multiemployer plans.
|
|
ERISA 4212
|
29 USC 1392
|
Obligation to contribute.
(a) "Obligation to contribute" defined.
(b) Payments of withdrawal liability not considered
contributions.
(c) Transactions to evade or avoid liability.
|
|
ERISA 4213
|
29 USC 1393
|
Actuarial assumptions.
(a) Use by plan actuary in determining unfunded vested
benefits of a plan for computing withdrawal liability
of employer.
(b) Factors determinative of unfunded vested benefits
of plan for computing withdrawal liability of
employer.
(c) Determination of amount of unfunded vested
benefits.
|
|
ERISA 4214
|
29 USC 1394
|
Application of plan amendments;
exception.
|
|
ERISA 4215
|
29 USC 1395
|
Plan notification to corporation of potentially
significant withdrawals.
|
|
ERISA 4216
|
29 USC 1396
|
Special rules for plans under section 404(c) of
title 26.
(a) Amount of withdrawal liability; determinative
factors.
(b) Covered plans.
(c) Amount of liability of employer; "a year of
signatory service" defined.
|
|
ERISA 4217
|
29 USC 1397
|
Application of part in case of certain pre-1980
withdrawals; adjustment of covered plan.
|
|
ERISA 4218
|
29 USC 1398
|
Withdrawal not to occur because of change in
business form or suspension of contributions during
labor dispute.
|
|
ERISA 4219
|
29 USC 1399
|
Notice, collection, etc., of withdrawal
liability.
(a) Furnishing of information by employer to plan
sponsor.
(b) Notification, demand for payment, and review upon
complete or partial withdrawal by employer.
(c) Payment requirements; amount, etc.
(d) Applicability of statutory prohibitions.
|
|
ERISA 4220
|
29 USC 1400
|
Approval of amendments.
(a) Amendment of covered multiemployer plan; procedures
applicable.
(b) Amendment respecting methods for computing
withdrawal liability.
(c) Criteria for disapproval by corporation.
|
|
ERISA 4221
|
29 USC 1401
|
Resolution of disputes.
(a) Arbitration proceedings; matters subject to
arbitration, procedures applicable, etc.
(b) Alternative collection proceedings; civil action
subsequent to arbitration award; conduct of arbitration
proceedings.
(c) Presumption respecting finding of fact by
arbitrator.
(d) Payments by employer prior and subsequent to
determination by arbitrator; adjustments; failure of
employer to make payments.
(e) Procedures applicable to certain disputes.
(f) Procedures applicable to certain disputes.
|
|
ERISA 4222
|
29 USC 1402
|
Reimbursements for uncollectible withdrawal
liability.
(a) Required supplemental program to reimburse for
payments due from employers uncollectible as a result
of employer involvement in bankruptcy case or
proceedings; program participation, premiums, etc.
(b) Discretionary supplemental program to reimburse for
payments due from employers uncollectible for other
appropriate reasons.
(c) Payment of cost of program.
(d) Terms and conditions, limitations, etc., of
supplemental program.
(e) Arrangements by corporation with private insurers
for implementation of program; election of coverage by
participating plans with private insurers.
|
|
ERISA 4223
|
29 USC 1403
|
Withdrawal liability payment fund.
(a) Establishment of or participation in fund by plan
sponsors.
(b) Definitions.
(c) Payments to plan; amount, criteria, etc.
(d) Application of payments by plan.
(e) Subrogation of fund to rights of plan.
(f) Discharge of rights of fiduciary of fund; standards
applicable, etc.
(g) Prohibition on payments from fund to plan where
certain labor negotiations involve employer withdrawn
or partially withdrawn from plan and continuity of
labor organization representing employees
continues.
(h) Purchase of insurance by employer.
(i) Promulgation of regulations for establishment and
maintenance of fund.
|
|
ERISA 4224
|
29 USC 1404
|
Alternative method of withdrawal liability
payments.
|
|
ERISA 4225
|
29 USC 1405
|
Limitation on withdrawal liability.
(a) Unfunded vested benefits allocable to employer in
bona fide sale of assets of employer in arms-length
transaction to unrelated party; maximum amount;
determinative factors.
(b) Unfunded vested benefits allocable to insolvent
employer undergoing liquidation or dissolution; maximum
amount; determinative factors.
(c) Property not subject to enforcement of liability;
precondition.
(d) Insolvency of employer; liquidation or dissolution
value of employer.
(e) One or more withdrawals of employer attributable to
same sale, liquidation, or dissolution.
|
| |
| PART 2 - MERGER OR
TRANSFER OF PLAN ASSETS OR LIABILITIES
|
|
ERISA 4231
|
29 USC 1411
|
Mergers and transfers between multiemployer
plans.
(a) Authority of plan sponsor.
(b) Criteria.
(c) Actions not deemed violation of section 1106(a) or
(b)(2) of this title.
(d) Nature of plan to which liabilities are
transferred.
|
|
ERISA 4232
|
29 USC 1412
|
Transfers between a multiemployer plan and a
single-employer plan.
(a) General authority.
(b) Accrued benefit of participant or beneficiary not
lower immediately after effective date of transfer or
merger.
(c) Liability of multiemployer plan to corporation
where single-employer plan terminates within 60 months
after effective date of transfer; amount of liability,
exemption, etc.
(d) Guarantee of benefits under single-employer
plan.
(e) Transfer of liabilities by multiemployer plan to
single-employer plan.
(f) Additional requirements by corporation for
protection of interests of plan participants,
beneficiaries and corporation; approval by corporation
of transfer of assets or liabilities to single-employer
plan from plan in reorganization; covered transfers in
connection with termination.
|
|
ERISA 4233
|
29 USC 1413
|
Partition.
(a) Authority of corporation.
(b) Authority of plan sponsor upon application to
corporation for partition order; procedures applicable
to corporation.
(c) Authority of corporation notwithstanding pendency
of partition proceeding.
(d) Scope of partition order.
(e) Nature of plan created by partition.
(f) Authority of corporation to obtain decree
partitioning plan and appointing trustee for terminated
portion of partitioned plan.
|
|
ERISA 4234
|
29 USC 1414
|
Asset transfer rules.
(a) Applicability and scope.
(b) Exemption of de minimis transfers.
(c) Written reciprocity agreements.
|
|
ERISA 4235
|
29 USC 1415
|
Transfers pursuant to change in bargaining
representative.
(a) Authority to transfer from old plan to new plan
pursuant to employee participation in another
multiemployer plan after certified change of
representative.
(b) Notification by employer of plan sponsor of old
plan; notification by plan sponsor of old plan of
employer and plan sponsor of new plan; appeal by new
plan to prevent transfer; further proceedings.
(c) Reduction of amount of withdrawal liability of
employer upon transfer of appropriate amount of assets
and liabilities by plan sponsor of old plan to new
plan.
(d) Escrow payments by employer upon complete or
partial withdrawal and prior to transfer.
(e) Prohibition on transfer of assets to new plan by
plan sponsor of old plan; exemptions.
(f) Agreement between plan sponsors of old plan and new
plan to transfer in compliance with other statutory
provisions; reduction of withdrawal liability of
employer from old plan; amount of withdrawal liability
of employer to new plan.
(g) Definitions.
|
| |
| PART 3 -
REORGANIZATION; MINIMUM CONTRIBUTION REQUIREMENT FOR
MULTIEMPLOYER PLANS
|
|
ERISA 4241
|
29 USC 1421
|
Reorganization status.
(a) Reorganization index of plan for plan year greater
than zero.
(b) Determination of reorganization index of plan for
plan year; applicable factors, definitions, etc.
(c) Payment of benefits to participants.
(d) Terminated multiemployer plans.
|
|
ERISA 4242
|
29 USC 1422
|
Notice of reorganization and funding
requirements.
|
|
ERISA 4243
|
29 USC 1423
|
Minimum contribution requirement.
(a) Maintenance of funding standard account; amount of
accumulated funding deficiency.
(b) Determination of amount; applicable factors.
(c) Current contribution base; valuation contribution
base.
(d) Maximum amount; amount of funding standard
requirement; applicability to plan amendments
increasing benefits.
(e) Adjustment of vested benefits charge.
(f) Waiver of accumulated funding deficiency.
(g) Statutory methods applicable for
determinations.
|
|
ERISA 4244
|
29 USC 1424
|
Overburden credit against minimum contribution
requirement.
(a) Applicability of overburden credit to
determinations.
(b) Determination of overburden status of plan.
(c) Amount of overburden credit.
(d) Amount of overburden factor.
(e) Definitions; determinative factors.
(f) Eligibility of plan for overburden credit for plan
year.
(g) Overburden credit where 2 or more multiemployer
plans merge.
|
|
ERISA 4244A
|
29 USC 1425
|
Adjustments in accrued benefits.
(a) Amendment of multiemployer plan in reorganization
to reduce or eliminate accrued benefits attributable to
employer contributions ineligible for guarantee of
corporation; adjustment of vested benefits charge to
reflect plan amendment.
(b) Reduction of accrued benefits; notice by plan
sponsors to plan participants and beneficiaries.
(c) Recoupment by plan of excess benefit payment.
(d) Amendment of plan to increase or restore accrued
benefits previously reduced or rate of future benefit
accruals; conditions, applicable factors, etc.
(e) "Inactive participant" defined.
(f) Promulgation of rules; contents, etc.
|
|
ERISA 4245
|
29 USC 1426
|
Insolvent plans.
(a) Suspension of payments of benefits; conditions,
amount, etc.
(b) Determination of insolvency status for plan year;
definitions.
(c) Determination by plan sponsor of plan in
reorganization of resource benefit level of plan for
each insolvency year; uniform application of suspension
of benefits; adjustments of benefit payments.
(d) Applicability and determinations respecting plan
assets; time for determinations of resource benefit
level and level of basic benefits.
(e) Notice, etc., requirements of plan sponsor of plan
in reorganization regarding insolvency and resource
benefit levels.
(f) Financial assistance from corporation; conditions
and criteria applicable.
|
| |
| PART 4 - FINANCIAL
ASSISTANCE
|
|
ERISA 4261
|
29 USC 1431
|
Assistance by corporation.
(a) Authority; procedure applicable; amount.
(b) Conditions; repayment terms.
(c) Assistance pending final determination of
application.
|
| |
| PART 5 - BENEFITS
AFTER TERMINATION
|
|
ERISA 4281
|
29 USC 1441
|
Benefits under certain terminated plans.
(a) Amendment of plan by plan sponsor to reduce
benefits, and suspension of benefit payments.
(b) Determinations respecting value of nonforfeitable
benefits under terminated plan and value of assets of
plan.
(c) Amendment of plan by plan sponsor to reduce
benefits for conservation of assets; factors
applicable.
(d) Suspension of benefit payments; determinative
factors; powers and duties of plan sponsor; retroactive
benefit payments.
|
| |
| PART 6 -
ENFORCEMENT
|
|
ERISA 4301
|
29 USC 1451
|
Civil actions.
(a) Persons entitled to maintain actions.
(b) Failure of employer to make withdrawal liability
payment within prescribed time.
(c) Jurisdiction of Federal and State courts.
(d) Venue and service of process.
(e) Costs and expenses.
(f) Time limitations.
(g) Service of complaint on corporation; intervention
by corporation.
|
|
ERISA 4302
|
29 USC 1452
|
Penalty for failure to provide notice. |
|
ERISA 4303
|
29 USC 1453
|
Election of plan status.
(a) Authority, time, and criteria.
(b) Requirements.
(c) Effective date.
|
| |
| SUBTITLE F -
TRANSITION RULES AND EFFECTIVE DATES
|
|
ERISA 4402
|
29 USC 1461
|
Effective date; special rules. |
|