18 U.S.C. § 664 : US Code - Section 664: Theft or embezzlement from employee benefit plan

Search 18 U.S.C. § 664 : US Code - Section 664: Theft or embezzlement from employee benefit plan

Any person who embezzles, steals, or unlawfully and willfully
abstracts or converts to his own use or to the use of another, any
of the moneys, funds, securities, premiums, credits, property, or
other assets of any employee welfare benefit plan or employee
pension benefit plan, or of any fund connected therewith, shall be
fined under this title, or imprisoned not more than five years, or
both.
As used in this section, the term "any employee welfare benefit
plan or employee pension benefit plan" means any employee benefit
plan subject to any provision of title I of the Employee Retirement
Income Security Act of 1974.