Employee Benefits Account Manager U.S. Retirement & Benefits Partners
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Nova 401(k) Associates
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Retirement Plan Consultants
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VP, Sales Consultant (Manhattan/Long Island Territory) FuturePlan, by Ascensus
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Strongpoint Partners
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Pentegra
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West Side Federation for Senior & Supportive Housing
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Ascensus
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Part-Time Distribution Reviewer Nova 401(k) Associates
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Strongpoint Partners
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Also available: Full Version of This Cross Reference (showing subsection titles)
and Other Sources for the U.S. Code
When the Employee Retirement Income Security Act ("ERISA" or "the Act") became law in 1974, most of its provisions were codified into 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.
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 | ||
SUBTITLE A - GENERAL PROVISIONS |
ERISA 2 | 29 USC 1001 | Congressional findings and declaration of policy. |
[Not part of ERISA] | 29 USC 1001a | Additional Congressional findings and declaration of policy. |
[Not part of ERISA] | 29 USC 1001b | Findings and declaration of policy. |
ERISA 3 | 29 USC 1002 | Definitions. |
ERISA 4 | 29 USC 1003 | Coverage. |
SUBTITLE B - REGULATORY PROVISIONS | ||
PART 1 - REPORTING AND DISCLOSURE |
ERISA 101 | 29 USC 1021 | Duty of disclosure and reporting. |
ERISA 102 | 29 USC 1022 | Summary plan description. |
ERISA 103 | 29 USC 1023 | Annual reports. |
ERISA 104 | 29 USC 1024 | Filing and furnishing of information. |
ERISA 105 | 29 USC 1025 | Reporting of participant's benefit rights. |
ERISA 106 | 29 USC 1026 | Reports made public information. |
ERISA 107 | 29 USC 1027 | Retention of records. |
ERISA 108 | 29 USC 1028 | Reliance on administrative interpretations. |
ERISA 109 | 29 USC 1029 | Forms. |
ERISA 110 | 29 USC 1030 | Alternative methods of compliance. |
ERISA 111 | 29 USC 1031 | Repeal and effective date. |
PART 2 - PARTICIPATION AND VESTING |
ERISA 201 | 29 USC 1051 | Coverage. |
ERISA 202 | 29 USC 1052 | Minimum participation standards. |
ERISA 203 | 29 USC 1053 | Minimum vesting standards. |
ERISA 204 | 29 USC 1054 | Benefit accrual requirements. |
ERISA 205 | 29 USC 1055 | Requirement of joint and survivor annuity and preretirement survivor annuity. |
ERISA 206 | 29 USC 1056 | Form and payment of benefits. |
ERISA 207 | 29 USC 1057 | Repealed. Pub. L. 109-280, Title I, ? 107(d), Aug. 17, 2006, 120 Stat. 820. |
ERISA 208 | 29 USC 1058 | Mergers and consolidations of plans or transfers of plan assets. |
ERISA 209 | 29 USC 1059 | Recordkeeping and reporting requirements. |
ERISA 210 | 29 USC 1060 | Multiple employer plans and other special rules. |
ERISA 211 | 29 USC 1061 | Effective dates. |
PART 3 - FUNDING |
ERISA 301 | 29 USC 1081 | Coverage. |
ERISA 302 | 29 USC 1082 | Minimum funding standards. |
ERISA 303 | 29 USC 1083 | Minimum funding standards for single-employer defined benefit pension plans. |
ERISA 304 | 29 USC 1084 | Minimum funding standards for multiemployer plans. |
ERISA 305 | 29 USC 1085 | Additional funding rules for multiemployer plans in endangered status or critical status. |
ERISA 306 | 29 USC 1085a | Repealed. Pub. L. 109-280, Title I, ? 101(a), Aug. 17, 2006, 120 Stat. 784. |
ERISA 307 | 29 USC 1085b | Repealed. Pub. L. 109-280, Title I, ? 101(a), Aug. 17, 2006, 120 Stat. 784. |
ERISA 308 | 29 USC 1086 | Repealed. Pub. L. 109-280, Title I, ? 101(a), Aug. 17, 2006, 120 Stat. 784. |
PART 4 - FIDUCIARY RESPONSIBILITY |
ERISA 401 | 29 USC 1101 | Coverage. |
ERISA 402 | 29 USC 1102 | Establishment of plan. |
ERISA 403 | 29 USC 1103 | Establishment of trust. |
ERISA 404 | 29 USC 1104 | Fiduciary duties. |
ERISA 405 | 29 USC 1105 | Liability for breach of co-fiduciary. |
ERISA 406 | 29 USC 1106 | Prohibited transactions. |
ERISA 407 | 29 USC 1107 | Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans. |
ERISA 408 | 29 USC 1108 | Exemptions from prohibited transactions. |
ERISA 409 | 29 USC 1109 | Liability for breach of fiduciary duty. |
ERISA 410 | 29 USC 1110 | Exculpatory provisions; insurance. |
ERISA 411 | 29 USC 1111 | Persons prohibited from holding certain positions. |
ERISA 412 | 29 USC 1112 | Bonding. |
ERISA 413 | 29 USC 1113 | Limitation of actions. |
ERISA 414 | 29 USC 1114 | Effective date. |
PART 5 - ADMINISTRATION AND ENFORCEMENT |
ERISA 501 | 29 USC 1131 | Criminal penalties. |
ERISA 502 | 29 USC 1132 | Civil enforcement. |
ERISA 503 | 29 USC 1133 | Claims procedure. |
ERISA 504 | 29 USC 1134 | Investigative authority. |
ERISA 505 | 29 USC 1135 | Regulations. |
ERISA 506 | 29 USC 1136 | Coordination and responsibility of agencies enforcing this subchapter and related Federal laws. |
ERISA 507 | 29 USC 1137 | Administration. |
ERISA 508 | 29 USC 1138 | Appropriations. |
ERISA 509 | 29 USC 1139 | Separability. |
ERISA 510 | 29 USC 1140 | Interference with protected rights. |
ERISA 511 | 29 USC 1141 | Coercive interference. |
ERISA 512 | 29 USC 1142 | Advisory Council on Employee Welfare and Pension Benefit Plans. |
ERISA 513 | 29 USC 1143 | Research, studies, and reports. |
[Not part of ERISA] | 29 USC 1143a | Studies by Comptroller General. |
ERISA 514 | 29 USC 1144 | Other laws. |
[Not part of ERISA] | 29 USC 1144A | Clarification of church welfare plan status under State insurance law. |
ERISA 515 | 29 USC 1145 | Delinquent contributions. |
ERISA 516 | 29 USC 1146 | Outreach to promote retirement income savings. |
ERISA 517 | 29 USC 1147 | National Summit on Retirement Savings. |
ERISA 518 | 29 USC 1148 | Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions. |
ERISA 519 | 29 USC 1149 | Prohibition on false statements and representations. |
ERISA 520 | 29 USC 1150 | Applicability of State law to combat fraud and abuse. |
ERISA 521 | 29 USC 1151 | Administrative summary cease and desist orders and summary seizure orders against multiple employer welfare arrangements in financially hazardous condition. |
PART 6 - CONTINUATION COVERAGE AND ADDITIONAL STANDARDS FOR GROUP HEALTH PLANS |
ERISA 601 | 29 USC 1161 | Plans must provide continuation coverage to certain individuals. |
ERISA 602 | 29 USC 1162 | Continuation coverage. |
ERISA 603 | 29 USC 1163 | Qualifying event. |
ERISA 604 | 29 USC 1164 | Applicable premium. |
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. |
ERISA 607 | 29 USC 1167 | Definitions and special rules. |
ERISA 608 | 29 USC 1168 | Regulations. |
ERISA 609 | 29 USC 1169 | Additional standards for group health plans. |
PART 7 - GROUP HEALTH PLAN REQUIREMENTS SUBPART A - REQUIREMENTS RELATING TO PORTABILITY, ACCESS, AND RENEWABILITY |
ERISA 701 | 29 USC 1181 | Increased portability through limitation on preexisting condition exclusions. |
ERISA 702 | 29 USC 1182 | Prohibiting discrimination against individual participants and beneficiaries based on health status. |
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. |
ERISA 712 | 29 USC 1185a | Parity in mental health and substance use disorder benefits. |
ERISA 713 | 29 USC 1185b | Required coverage for reconstructive surgery following mastectomies. |
ERISA 714 | 29 USC 1185c | Coverage of dependent students on medically necessary leave of absence. |
ERISA 715 | 29 USC 1185d | Additional market reforms. |
SUBPART C - GENERAL PROVISIONS |
ERISA 731 | 29 USC 1191 | Preemption; State flexibility; construction. |
ERISA 732 | 29 USC 1191a | Special rules relating to group health plans. |
ERISA 733 | 29 USC 1191b | 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. |
ERISA 3002 | 29 USC 1202 | Procedures with respect to continued compliance with Internal Revenue requirements relating to participation, vesting, and funding standards. |
[Not part of ERISA] | 29 USC 1202a | Employee plans compliance resolution system. |
ERISA 3003 | 29 USC 1203 | Procedures in connection with prohibited transactions. |
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. |
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. |
ERISA 4003 | 29 USC 1303 | Operation of corporation. |
ERISA 4004 | 29 USC 1304 | Repealed. |
ERISA 4005 | 29 USC 1305 | Pension benefit guaranty funds. |
ERISA 4006 | 29 USC 1306 | Premium rates. |
ERISA 4007 | 29 USC 1307 | Payment of premiums. |
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. |
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. |
ERISA 4022 | 29 USC 1322 | Single-employer plan benefits guaranteed. |
ERISA 4022A | 29 USC 1322a | Multiemployer plan benefits guaranteed. |
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. |
ERISA 4041A | 29 USC 1341a | Termination of multiemployer plans. |
ERISA 4042 | 29 USC 1342 | Institution of termination proceedings by the corporation. |
ERISA 4043 | 29 USC 1343 | Reportable events. |
ERISA 4044 | 29 USC 1344 | Allocation of assets. |
ERISA 4045 | 29 USC 1345 | Recapture of payments. |
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. |
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. |
ERISA 4063 | 29 USC 1363 | Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups. |
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. |
ERISA 4069 | 29 USC 1369 | Treatment of transactions to evade liability; effect of corporate reorganization. |
ERISA 4070 | 29 USC 1370 | Enforcement authority relating to terminations of single-employer plans. |
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. |
ERISA 4204 | 29 USC 1384 | Sale of assets. |
ERISA 4205 | 29 USC 1385 | Partial withdrawals. |
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. |
ERISA 4209 | 29 USC 1389 | De minimis rule. |
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. |
ERISA 4212 | 29 USC 1392 | Obligation to contribute. |
ERISA 4213 | 29 USC 1393 | Actuarial assumptions. |
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. |
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. |
ERISA 4220 | 29 USC 1400 | Approval of amendments. |
ERISA 4221 | 29 USC 1401 | Resolution of disputes. |
ERISA 4222 | 29 USC 1402 | Reimbursements for uncollectible withdrawal liability. |
ERISA 4223 | 29 USC 1403 | Withdrawal liability payment fund. |
ERISA 4224 | 29 USC 1404 | Alternative method of withdrawal liability payments. |
ERISA 4225 | 29 USC 1405 | Limitation on withdrawal liability. |
PART 2 - MERGER OR TRANSFER OF PLAN ASSETS OR LIABILITIES |
ERISA 4231 | 29 USC 1411 | Mergers and transfers between multiemployer plans. |
ERISA 4232 | 29 USC 1412 | Transfers between a multiemployer plan and a single-employer plan. |
ERISA 4233 | 29 USC 1413 | Partition. |
ERISA 4234 | 29 USC 1414 | Asset transfer rules. |
ERISA 4235 | 29 USC 1415 | Transfers pursuant to change in bargaining representative. |
PART 3 - REORGANIZATION; MINIMUM CONTRIBUTION REQUIREMENT FOR MULTIEMPLOYER PLANS |
ERISA 4241 | 29 USC 1421 | Reorganization status. |
ERISA 4242 | 29 USC 1422 | Notice of reorganization and funding requirements. |
ERISA 4243 | 29 USC 1423 | Minimum contribution requirement. |
ERISA 4244 | 29 USC 1424 | Overburden credit against minimum contribution requirement. |
ERISA 4244A | 29 USC 1425 | Adjustments in accrued benefits. |
ERISA 4245 | 29 USC 1426 | Insolvent plans. |
PART 4 - FINANCIAL ASSISTANCE |
ERISA 4261 | 29 USC 1431 | Assistance by corporation. |
PART 5 - BENEFITS AFTER TERMINATION |
ERISA 4281 | 29 USC 1441 | Benefits under certain terminated plans. |
PART 6 - ENFORCEMENT |
ERISA 4301 | 29 USC 1451 | Civil actions. |
ERISA 4302 | 29 USC 1452 | Penalty for failure to provide notice. |
ERISA 4303 | 29 USC 1453 | Election of plan status. |
SUBTITLE F - TRANSITION RULES AND EFFECTIVE DATES | ||
ERISA 4402 | 29 USC 1461 | Effective date; special rules. |