ERISA to U.S. Code
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General provisions
- ERISA § 229 U.S.C. § 1001
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
- ERISA § 329 U.S.C. § 1002
Definitions
- ERISA § 429 U.S.C. § 1003
Coverage
- (a) In general
- (b) Exceptions for certain plans
- (c) Voluntary employee contributions to accounts and annuities
Part 1 — Reporting & Disclosure
- ERISA § 10129 U.S.C. § 1021
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) Pension-linked emergency savings accounts
- (o) Cross reference
- ERISA § 10229 U.S.C. § 1022SPD
Summary plan description (SPD)
- ERISA § 10329 U.S.C. § 1023
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
- (g) Additional information with respect to pooled employer and multiple employer plans
- ERISA § 10429 U.S.C. § 1024
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
- ERISA § 10529 U.S.C. § 1025
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
- ERISA § 10629 U.S.C. § 1026
Reports made public information
- ERISA § 10729 U.S.C. § 1027
Retention of records
- ERISA § 10829 U.S.C. § 1028
Reliance on administrative interpretations
- ERISA § 10929 U.S.C. § 1029
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
- ERISA § 11029 U.S.C. § 1030
Alternative methods of compliance
- ERISA § 11129 U.S.C. § 1030a
Eliminating unnecessary plan requirements related to unenrolled participants
- (a) In general
- (b) Unenrolled participant
- (c) Annual reminder notice
- ERISA § 11229 U.S.C. § 1031
Repeal and effective date
- ERISA § 11329 U.S.C. § 1032
Notice and disclosure requirements with respect to lump sums
- (a) In general
- (b) Notice to participants and beneficiaries
- (e) Public availability
- (f) Biennial report
Part 2 — Participation & Vesting
- ERISA § 20129 U.S.C. § 1051
Coverage
- ERISA § 20229 U.S.C. § 1052
Minimum participation standards
Parallel tax cite: 26 U.S.C. § 410
- ERISA § 20329 U.S.C. § 1053
Minimum vesting standards
Parallel tax cite: 26 U.S.C. § 411
- (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
- ERISA § 20429 U.S.C. § 1054
Benefit accrual requirements
Parallel tax cite: 26 U.S.C. § 411
- (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) Special rule for determining normal retirement age for certain existing defined benefit plans
- (l) Cross reference
- ERISA § 20529 U.S.C. § 1055QJSA / QPSA
Joint and survivor annuity / preretirement survivor annuity
- (a) Required contents for applicable plans
- (b) Applicable plans
- (c) Plans meeting requirements of section
- (d) “Qualified joint and survivor annuity” and “qualified optional 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
- ERISA § 20629 U.S.C. § 1056QDRO
Form and payment of benefits
- (a) Commencement date for payment of benefits
- (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
- (h) Special rules applicable to benefit overpayments
- ERISA § 20829 U.S.C. § 1058
Mergers and consolidations of plans
- ERISA § 20929 U.S.C. § 1059
Recordkeeping and reporting
- ERISA § 21029 U.S.C. § 1060
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
- (f) Cooperative and small employer charity pension plans
- ERISA § 21129 U.S.C. § 1061
Effective dates
Part 3 — Funding
- ERISA § 30129 U.S.C. § 1081
Coverage
- (a) Plans excepted from applicability of this part
- (b) “Insurance contract plan” defined
- (c) Applicability of this part to terminated multiemployer plans
- ERISA § 30229 U.S.C. § 1082
Minimum funding standards
Parallel tax cite: 26 U.S.C. § 412
- (a) Requirement to meet minimum funding standard
- (b) Liability for contributions
- (c) Variance from minimum funding standards
- (d) Miscellaneous rules
- ERISA § 30329 U.S.C. § 1083
Minimum funding — single-employer defined benefit plans
Parallel tax cite: 26 U.S.C. § 430
- (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
- (m) Special rules for community newspaper plans
- ERISA § 30429 U.S.C. § 1084
Minimum funding standards for multiemployer plans
Parallel tax cite: 26 U.S.C. § 431
- (a) In general
- (b) Funding standard account
- (c) Additional rules
- (d) Extension of amortization periods for multiemployer plans
- ERISA § 30529 U.S.C. § 1085Zone status
Multiemployer plans in endangered or critical status
Parallel tax cite: 26 U.S.C. § 432
- (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) Adjustments disregarded in withdrawal liability determination
- (h) Expedited resolution of plan sponsor decisions
- (i) Nonbargained participation
- (j) Definitions; actuarial method
- ERISA § 30629 U.S.C. § 1085a
Minimum funding standards
- (a) General rule
- (b) Funding standard account
- (c) Special rules
- (d) Extension of amortization periods
- (e) Alternative minimum funding standard
- (f) Quarterly contributions required
- (g) Imposition of lien where failure to make required contributions
- (h) Current liability
- (i) Funded current liability percentage
- (j) Funding restoration status
Part 4 — Fiduciary Responsibility
- ERISA § 40129 U.S.C. § 1101
Coverage
- (a) Scope of coverage
- (b) Securities or policies deemed to be included in plan assets
- ERISA § 40229 U.S.C. § 1102
Establishment of plan
- (a) Named fiduciaries
- (b) Requisite features of plan
- (c) Optional features of plan
- ERISA § 40329 U.S.C. § 1103
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
- ERISA § 40429 U.S.C. § 1104Prudence / loyalty
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
- (e) Safe harbor for annuity selection
- ERISA § 40529 U.S.C. § 1105
Liability for breach by 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
- ERISA § 40629 U.S.C. § 1106Prohibited transactions
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
- ERISA § 40729 U.S.C. § 1107
10% limit on employer securities and real property
- (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
- ERISA § 40829 U.S.C. § 1108PT exemptions
Exemptions from prohibited transactions
- (a) Grant of exemptions
- (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
- (h) Provision of pharmacy benefit services
- ERISA § 40929 U.S.C. § 1109
Liability for breach of fiduciary duty
- ERISA § 41029 U.S.C. § 1110
Exculpatory provisions; insurance
- ERISA § 41129 U.S.C. § 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
- ERISA § 41229 U.S.C. § 1112ERISA bond
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
- ERISA § 41329 U.S.C. § 1113
Limitation of actions
- ERISA § 41429 U.S.C. § 1114
Effective date
Part 5 — Administration & Enforcement
- ERISA § 50129 U.S.C. § 1131
Criminal penalties
- ERISA § 50229 U.S.C. § 1132Civil enforcement
Civil enforcement
- (a) Persons empowered to bring a civil action
- (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
- ERISA § 50329 U.S.C. § 1133
Claims procedure
- ERISA § 50429 U.S.C. § 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
- ERISA § 50529 U.S.C. § 1135
Regulations
- ERISA § 50629 U.S.C. § 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
- ERISA § 50729 U.S.C. § 1137
Administration
- ERISA § 50829 U.S.C. § 1138
Appropriations
- ERISA § 50929 U.S.C. § 1139
Separability
- ERISA § 51029 U.S.C. § 1140
Interference with protected rights
- ERISA § 51129 U.S.C. § 1141
Coercive interference
- ERISA § 51229 U.S.C. § 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
- ERISA § 51329 U.S.C. § 1143
Research, studies, and reports
- (a) Authorization to undertake research and surveys
- (b) Omitted
- ERISA § 51429 U.S.C. § 1144Preemption clause
Preemption of State 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
- ERISA § 51529 U.S.C. § 1145
Delinquent contributions
- ERISA § 51629 U.S.C. § 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 § 51729 U.S.C. § 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
- ERISA § 51829 U.S.C. § 1148
Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
- ERISA § 51929 U.S.C. § 1149
Prohibition on false statements and representations
- ERISA § 52029 U.S.C. § 1150
Applicability of State law to combat fraud and abuse
- ERISA § 52129 U.S.C. § 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
- ERISA § 52229 U.S.C. § 1152
Coordination of enforcement regarding violations of certain health care provider requirements; complaint process
- (a) Investigating violations
- (b) Complaint process
- ERISA § 52329 U.S.C. § 1153
Retirement Savings Lost and Found
- (a) Establishment
- (b) Administration
- (c) Safeguarding participant privacy and security
- (d) Definition of administrator
- (e) Information collection from plans
- (f) Use of information collected
- (g) Program integrity audit
Part 6 — COBRA Continuation Coverage
- ERISA § 60129 U.S.C. § 1161COBRA
Plans must provide continuation coverage
Parallel tax cite: 26 U.S.C. § 4980B
- (a) In general
- (b) Exception for certain plans
- ERISA § 60229 U.S.C. § 1162COBRA
Continuation coverage requirements
- ERISA § 60329 U.S.C. § 1163COBRA
Qualifying events
- ERISA § 60429 U.S.C. § 1164COBRA
Applicable premium
- ERISA § 60529 U.S.C. § 1165COBRA
Election
- (a) In general
- ERISA § 60629 U.S.C. § 1166COBRA
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 § 60729 U.S.C. § 1167COBRA
Definitions
- ERISA § 60829 U.S.C. § 1168
Regulations
- ERISA § 60929 U.S.C. § 1169QMCSO
Additional standards (QMCSO; pediatric vaccines)
- (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
- ERISA § 70129 U.S.C. § 1181HIPAA
Limitation on preexisting condition exclusions
Parallel tax cite: 26 U.S.C. § 9801
- (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 § 70229 U.S.C. § 1182HIPAA
Prohibiting discrimination 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 § 70329 U.S.C. § 1183
Guaranteed renewability (multiemployer / MEWA)
- ERISA § 71129 U.S.C. § 1185Newborns' Act
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 § 71229 U.S.C. § 1185aMHPAEA
Mental health and substance use disorder parity
- (a) In general
- (b) Construction
- (c) Exemptions
- (d) Separate application to each option offered
- (e) Definitions
- (f) Secretary report
- (g) Notice and assistance
- ERISA § 71329 U.S.C. § 1185bWHCRA
Reconstructive surgery after mastectomy
- (a) In general
- (b) Notice
- (c) Prohibitions
- (d) Rule of construction
- (e) Preemption, relation to State laws
- ERISA § 71429 U.S.C. § 1185cMichelle's Law
Dependent students on medically necessary leave
- (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 § 71529 U.S.C. § 1185dACA
Additional market reforms (incorporates the ACA)
- (a) General rule
- (b) Exception
- ERISA § 71629 U.S.C. § 1185eNo Surprises Act
Preventing surprise medical bills
- (a) Coverage of emergency services
- (b) Coverage of non-emergency services performed by nonparticipating providers at certain participating facilities
- (c) Determination of out-of-network rates to be paid by health plans; independent dispute resolution process
- (d) Certain access fees to certain databases
- (e) Transparency regarding in-network and out-of-network deductibles and out-of-pocket limitations
- (f) Advanced explanation of benefits
- ERISA § 71729 U.S.C. § 1185f
Ending surprise air ambulance bills
- (a) In general
- (b) Determination of out-of-network rates to be paid by health plans; independent dispute resolution process
- (c) Definition
- ERISA § 71829 U.S.C. § 1185g
Continuity of care
- (a) Ensuring continuity of care with respect to terminations of certain contractual relationships resulting in changes in provider network status
- (b) Definitions
- ERISA § 71929 U.S.C. § 1185h
Maintenance of price comparison tool
- ERISA § 72029 U.S.C. § 1185i
Protecting patients and improving the accuracy of provider directory information
- (a) Provider directory information requirements
- (b) Cost-sharing for services provided based on reliance on incorrect provider network information
- (c) Disclosure on patient protections against balance billing
- ERISA § 72229 U.S.C. § 1185k
Other patient protections
- (a) Choice of health care professional
- (b) Access to pediatric care
- (c) Patient access to obstetrical and gynecological care
- ERISA § 72329 U.S.C. § 1185l
Air ambulance report requirements
- (a) In general
- (b) Information described
- ERISA § 72429 U.S.C. § 1185m
Increasing transparency by removing gag clauses on price and quality information
- ERISA § 72529 U.S.C. § 1185nRxDC
Reporting on pharmacy benefits and drug costs
- (a) In general
- (b) Report
- (c) Privacy protections
- ERISA § 72629 U.S.C. § 1185o
Oversight of entities that provide pharmacy benefit management services
- (a) In general
- (b) Reports
- (c) Requirement to provide information to participants or beneficiaries
- (d) Rule of construction
- (e) Definitions
- ERISA § 73129 U.S.C. § 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 § 73229 U.S.C. § 1191a
Special rules (excepted benefits)
- (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 § 73329 U.S.C. § 1191b
Definitions
- (a) Group health plan
- (b) Definitions relating to health insurance
- (c) Excepted benefits
- (d) Other definitions
- ERISA § 73429 U.S.C. § 1191c
Regulations
- ERISA § 73529 U.S.C. § 1191d
Standardized reporting format
- (a) In general
- (b) Consultation
- (c) State All Payer Claims Database
- (d) Authorization of appropriations
- (e) Sunset
Part 8 — Pension-Linked Emergency Savings Accounts
- ERISA § 80129 U.S.C. § 1193PLESA
Pension-linked emergency savings accounts
- (a) In general
- (b) Eligible participant
- (c) Account requirements
- (d) Account contributions
- (e) Account balance after termination
- (f) Anti-abuse rules
- ERISA § 80229 U.S.C. § 1193a
Preemption of State anti-garnishment laws
- ERISA § 80329 U.S.C. § 1193b
Reporting and disclosure requirements
- ERISA § 80429 U.S.C. § 1193c
Report to Congress on emergency savings accounts
Title III — Jurisdiction, Administration & Enforcement
- ERISA § 300129 U.S.C. § 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
- (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 § 300229 U.S.C. § 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
- (c) Extended application of regulations prescribed by Secretary of the Treasury relating to minimum participation standards, minimum vesting standards, and minimum funding standards
- (e) Consultative requirements respecting promulgation of proposed or final regulations
- ERISA § 300329 U.S.C. § 1203
Procedures in connection with prohibited transactions
- (b) Consultation
- (c) Transmission of information to Secretary of the Treasury
- ERISA § 300429 U.S.C. § 1204
Coordination between the Department of the Treasury and the Department of Labor
- ERISA § 302129 U.S.C. § 1221
Establishment
- ERISA § 302229 U.S.C. § 1222
Duties
- ERISA § 303129 U.S.C. § 1231
Congressional study
- ERISA § 303229 U.S.C. § 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
- ERISA § 304129 U.S.C. § 1241
Joint Board for the Enrollment of Actuaries
- ERISA § 304229 U.S.C. § 1242
Enrollment by Board; standards and qualifications; suspension or termination of enrollment
Title IV — PBGC / Plan Termination Insurance
- ERISA § 400129 U.S.C. § 1301
Definitions
- ERISA § 400229 U.S.C. § 1302PBGC
Pension Benefit Guaranty Corporation
- (b) Powers of corporation
- (c) Director
- (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.
- (j) Conflicts of interest
- (k) Risk management officer
- ERISA § 400329 U.S.C. § 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 § 400429 U.S.C. § 1304
Participant and Plan Sponsor Advocate
- (a) In general
- (b) Duties
- (c) Removal
- (d) Compensation
- (e) Annual report
- ERISA § 400529 U.S.C. § 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
- (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
- (i) Special financial assistance for multiemployer pension plans
- ERISA § 400629 U.S.C. § 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 § 400729 U.S.C. § 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 § 400829 U.S.C. § 1308
Annual report by the corporation
- ERISA § 400929 U.S.C. § 1309
Portability assistance
- ERISA § 401029 U.S.C. § 13104010 filing
Annual financial and actuarial reporting
- (a) Information required
- (b) Persons required to provide information
- (c) Information exempt from disclosure requirements
- (d) Additional information required
- ERISA § 402129 U.S.C. § 1321
Plans covered
- (a) Plans covered
- (b) Plans not covered
- (c) Definitions
- (d) Substantial owner defined
- ERISA § 402229 U.S.C. § 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 § 4022A29 U.S.C. § 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
- ERISA § 4022B29 U.S.C. § 1322b
Aggregate limit on benefits guaranteed; criteria applicable
- ERISA § 402329 U.S.C. § 1323
Plan fiduciaries
- ERISA § 404129 U.S.C. § 1341Plan termination
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 § 4041A29 U.S.C. § 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 § 404229 U.S.C. § 1342
Institution of termination proceedings by PBGC
- (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 § 404329 U.S.C. § 1343Reportable events
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 § 404429 U.S.C. § 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
- ERISA § 404529 U.S.C. § 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 § 404629 U.S.C. § 1346
Reports to trustee
- ERISA § 404729 U.S.C. § 1347
Restoration of plans
- ERISA § 404829 U.S.C. § 1348
Termination date
- ERISA § 405029 U.S.C. § 1350Missing participants
Missing participants
- (a) General rule
- (b) Definitions
- (c) Multiemployer plans
- (d) Plans not otherwise subject to subchapter
- (e) Regulatory authority
- ERISA § 406129 U.S.C. § 1361
Amounts payable by corporation
- ERISA § 406229 U.S.C. § 1362
Liability for plan termination (single-employer)
- (a) In general
- (b) Liability to corporation
- (d) Definitions
- (e) Treatment of substantial cessation of operations
- ERISA § 406329 U.S.C. § 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 § 406429 U.S.C. § 1364
Liability on termination of single-employer plans under multiple controlled groups
- ERISA § 406529 U.S.C. § 1365
Annual report of plan administrator
- ERISA § 406629 U.S.C. § 1366
Annual notification to substantial employers
- ERISA § 406729 U.S.C. § 1367
Recovery of liability for plan termination
- ERISA § 406829 U.S.C. § 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 § 406929 U.S.C. § 1369
Treatment of transactions to evade liability
- (a) Treatment of transactions to evade liability
- (b) Effect of corporate reorganization
- ERISA § 407029 U.S.C. § 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 § 407129 U.S.C. § 1371
Penalty for failure to timely provide required information
- ERISA § 420129 U.S.C. § 1381Withdrawal liability
Withdrawal liability established
- ERISA § 420229 U.S.C. § 1382
Determination and collection of liability; notification of employer
- ERISA § 420329 U.S.C. § 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 § 420429 U.S.C. § 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 § 420529 U.S.C. § 1385
Partial withdrawal
- (a) Determinative factors
- (b) Criteria applicable
- (c) Retail food industry
- (d) Continuation of liability of employer for partial withdrawal under amended plan
- ERISA § 420629 U.S.C. § 1386
Adjustment for partial withdrawal; determination of amount; reduction for partial withdrawal liability; procedures applicable
- ERISA § 420729 U.S.C. § 1387
Reduction or waiver of complete withdrawal liability; procedures and standards applicable
- ERISA § 420829 U.S.C. § 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 § 420929 U.S.C. § 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 § 421029 U.S.C. § 1390
Nonapplicability of withdrawal liability for certain temporary contribution obligation periods; exception
- ERISA § 421129 U.S.C. § 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); 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 § 421229 U.S.C. § 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 § 421329 U.S.C. § 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 § 421429 U.S.C. § 1394
Application of plan amendments; exception
- ERISA § 421529 U.S.C. § 1395
Plan notification to corporation of potentially significant withdrawals
- ERISA § 421629 U.S.C. § 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 § 421729 U.S.C. § 1397
Application of part in case of certain pre-1980 withdrawals; adjustment of covered plan
- ERISA § 421829 U.S.C. § 1398
Withdrawal not to occur because of change in business form or suspension of contributions during labor dispute
- ERISA § 421929 U.S.C. § 1399
Notice and collection 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 § 422029 U.S.C. § 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 § 422129 U.S.C. § 1401Arbitration
Resolution of disputes (arbitration)
- (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 § 422229 U.S.C. § 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 § 422329 U.S.C. § 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 § 422429 U.S.C. § 1404
Alternative method of withdrawal liability payments
- ERISA § 422529 U.S.C. § 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
- ERISA § 423129 U.S.C. § 1411
Mergers and transfers between multiemployer plans
- (a) Authority of plan sponsor
- (b) Criteria
- (d) Nature of plan to which liabilities are transferred
- (e) Facilitated mergers
- ERISA § 423229 U.S.C. § 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 § 423329 U.S.C. § 1413Partition
Partitions of eligible multiemployer plans
- (a) Authority of corporation
- (b) Eligible multiemployer plans
- (c) Transfer of liabilities
- (d) Plans created by partition orders
- (e) Payment of benefits and premiums for beneficiaries of partitioned plans
- ERISA § 423429 U.S.C. § 1414
Asset transfer rules
- (a) Applicability and scope
- (b) Exemption of de minimis transfers
- (c) Written reciprocity agreements
- ERISA § 423529 U.S.C. § 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
- ERISA § 424529 U.S.C. § 1426
Insolvent multiemployer 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 critical status 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 critical status regarding insolvency and resource benefit levels
- (f) Financial assistance from corporation; conditions and criteria applicable
- (g) Application of subsections (a) and (c)
- ERISA § 426129 U.S.C. § 1431
Assistance by corporation
- (a) Authority; procedure applicable; amount
- (b) Conditions; repayment terms
- (c) Assistance pending final determination of application
- ERISA § 426229 U.S.C. § 1432SFA
Special financial assistance (ARPA)
- (a) Special financial assistance
- (b) Eligible multiemployer plans
- (c) Applications for special financial assistance
- (d) Temporary priority consideration of applications
- (e) Actuarial assumptions
- (f) Application deadline
- (g) Determinations on applications
- (h) Manner of payment
- (i) Amount and manner of special financial assistance
- (j) Determination of amount of special financial assistance
- (k) Reinstatement of suspended benefits
- (l) Restrictions on the use of special financial assistance
- (m) Conditions on plans receiving special financial assistance
- (n) Coordination with Secretary of the Treasury
- ERISA § 428129 U.S.C. § 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
- ERISA § 430129 U.S.C. § 1451
Civil actions (multiemployer)
- (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 § 430229 U.S.C. § 1452
Penalty for failure to provide notice
- ERISA § 430329 U.S.C. § 1453
Election of plan status
- (a) Authority, time, and criteria
- (b) Requirements
- (c) Effective date
- ERISA § 440229 U.S.C. § 1461
Effective date; special rules
A crosswalk of every ERISA section in force (Titles I, III and IV; 189 sections), compiled from the public U.S. Code. Always confirm against the official text before relying on it. Every row links to Cornell LII and to the GPO's govinfo. This is reference information, not legal advice.