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Legislative History

Guest Gibson

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Does anyone know where I can get a copy of committee reports relating to the enactment of ERISA? Specifically, I am looking for reports relating to 4021(B)(2). Thanks.

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Here is a link to ERISA. http://www4.law.cornell.edu/uscode/29/ch18.html

I'm not sure why the section numbers do not correspond to those section numbers in my hardcopy.

Section 4021(b)discusses those plans to which 4021 (that is, PBGC) does not apply. This is the text of subsection (2) as included in the original:

" (2) established and maintained for its employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing, or to which the Railroad Retirement Act of 1935 or 1937 applies and which is financed by contributions required under that Act, "

The legislative history (which is at paragraph 5107 in my CCH 1974 copy of ERISA) includes even less than the statute:

"Plans specifically excluded from coverage are:


(2) governmental plans (including plans set up under the Railroad Retirement Act of 1935 or 1937, ..."

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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