Notes on 29 U.S.C. § 1021 : US Code - Notes

Search Notes on 29 U.S.C. § 1021 : US Code - Notes

(Pub. L. 93-406, title I, Sec. 101, Sept. 2, 1974, 88 Stat. 840;
Pub. L. 100-203, title IX, Sec. 9304(d), Dec. 22, 1987, 101 Stat.
1330-348; Pub. L. 101-239, title VII, Secs. 7881(b)(5)(A),
7894(b)(2), Dec. 19, 1989, 103 Stat. 2438, 2448; Pub. L. 101-508,
title XII, Sec. 12012(d)(1), Nov. 5, 1990, 104 Stat. 1388-572; Pub.
L. 103-66, title IV, Sec. 4301(b)(1), Aug. 10, 1993, 107 Stat. 375;
Pub. L. 103-465, title VII, Sec. 731(c)(4)(A), Dec. 8, 1994, 108
Stat. 5004; Pub. L. 104-188, title I, Sec. 1421(d)(1), Aug. 20,
1996, 110 Stat. 1799; Pub. L. 104-191, title I, Sec. 101(e)(1),
Aug. 21, 1996, 110 Stat. 1952; Pub. L. 104-204, title VI, Sec.
603(b)(3)(B), Sept. 26, 1996, 110 Stat. 2938; Pub. L. 105-34, title
XV, Sec. 1503(a), Aug. 5, 1997, 111 Stat. 1061; Pub. L. 105-200,
title IV, Sec. 401(h)(1)(A), July 16, 1998, 112 Stat. 668; Pub. L.
106-170, title V, Sec. 535(a)(2)(A), Dec. 17, 1999, 113 Stat. 1934;
Pub. L. 107-204, title III, Sec. 306(b)(1), July 30, 2002, 116
Stat. 780; Pub. L. 108-218, title I, Sec. 103(a), title II, Sec.
204(b)(1), Apr. 10, 2004, 118 Stat. 602, 609; Pub. L. 108-357,
title VII, Sec. 709(a)(1), Oct. 22, 2004, 118 Stat. 1551.)
REFERENCES IN TEXT
Section 1022(a)(1) of this title, referred to in subsec. (a)(1),
was redesignated section 1022(a) of this title by Pub. L. 105-34,
title XV, Sec. 1503(b)(1)(B), Aug. 5, 1997, 111 Stat. 1061.
AMENDMENTS
2004 - Subsec. (e)(3). Pub. L. 108-357 substituted "October 22,
2004" for "April 10, 2004".
Pub. L. 108-218, Sec. 204(b)(1), substituted "April 10, 2004" for
"December 17, 1999".
Subsec. (f). Pub. L. 108-218, Sec. 103(a), added subsec. (f).
2002 - Subsecs. (h) to (j). Pub. L. 107-204 added subsec. (i) and
redesignated subsec. (h) relating to cross reference as (j).
1999 - Subsec. (e)(3). Pub. L. 106-170 substituted "December 17,
1999" for "January 1, 1995".
1998 - Subsec. (f). Pub. L. 105-200 struck out subsec. (f)
relating to information necessary to comply with Medicare and
Medicaid Coverage Data Bank requirements.
1997 - Subsec. (b). Pub. L. 105-34 redesignated pars. (4) and (5)
as (1) and (2), respectively, and struck out former pars. (1) to
(3), which read as follows:
"(1) the summary plan description described in section 1022(a)(1)
of this title;
"(2) a plan description containing the matter required in section
1022(b) of this title;
"(3) modifications and changes referred to in section 1022(a)(2)
of this title;".
1996 - Subsec. (g). Pub. L. 104-204 made technical amendment to
reference in original act which appears in text as reference to
section 1191b of this title.
Pub. L. 104-191, Sec. 101(e)(1)(B), added subsec. (g). Former
subsec. (g) redesignated (h).
Pub. L. 104-188 added subsec. (g). Former subsec. (g)
redesignated (h).
Subsec. (h). Pub. L. 104-191, Sec. 101(e)(1)(A), redesignated
subsec. (g), relating to simple retirement accounts, as (h).
Pub. L. 104-188, Sec. 1421(d)(1), redesignated subsec. (g),
relating to cross references, as (h).
1994 - Subsec. (e)(3). Pub. L. 103-465 substituted "1995" for
"1991".
1993 - Subsecs. (f), (g). Pub. L. 103-66 added subsec. (f) and
redesignated former subsec. (f) as (g).
1990 - Subsecs. (e), (f). Pub. L. 101-508 added subsec. (e) and
redesignated former subsec. (e) as (f).
1989 - Subsec. (a)(2). Pub. L. 101-239, Sec. 7894(b)(2),
substituted "sections" for "section".
Subsec. (d)(1). Pub. L. 101-239, Sec. 7881(b)(5)(A), substituted
"an employer maintaining a plan" for "an employer of a plan".
1987 - Subsecs. (d), (e). Pub. L. 100-203 added subsec. (d) and
redesignated former subsec. (d) as (e).
EFFECTIVE DATE OF 2004 AMENDMENT
Pub. L. 108-218, title I, Sec. 103(d), Apr. 10, 2004, 118 Stat.
604, provided that: "The amendments made by this section [amending
this section and section 1132 of this title] shall apply to plan
years beginning after December 31, 2004."
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107-204 effective 180 days after July 30,
2002, see section 7244(c) of Title 15, Commerce and Trade.
EFFECTIVE DATE OF 1999 AMENDMENT
Amendment by Pub. L. 106-170 applicable to qualified transfers
occurring after Dec. 17, 1999, see section 535(c)(1) of Pub. L. 106-
170, set out as a note under section 420 of Title 26, Internal
Revenue Code.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-200, title IV, Sec. 401(h)(1)(B), July 16, 1998, 112
Stat. 668, provided that: "The amendment made by subparagraph (A)
[amending this section] shall take effect as if included in the
enactment of the Act entitled 'An Act to repeal the Medicare and
Medicaid Coverage Data Bank', approved October 2, 1996 (Public Law
104-226; 110 Stat. 3033)."
EFFECTIVE DATE OF 1996 AMENDMENTS
Amendment by Pub. L. 104-204 applicable with respect to group
health plans for plan years beginning on or after Jan. 1, 1998, see
section 603(c) of Pub. L. 104-204 set out as a note under section
1003 of this title.
Amendment of Pub. L. 104-191 applicable with respect to group
health plans for plan years beginning after June 30, 1997, except
as otherwise provided, see section 101(g) of Pub. L. 104-191, set
out as an Effective Date note under section 1181 of this title.
Amendment by Pub. L. 104-188 applicable to taxable years
beginning after Dec. 31, 1996, see section 1421(e) of Pub. L. 104-
188, set out as a note under section 72 of Title 26, Internal
Revenue Code.
EFFECTIVE DATE OF 1993 AMENDMENT
Section 4301(d) of Pub. L. 103-66 provided that:
"(1) In general. - The amendments made by this section [enacting
section 1169 of this title and amending this section and sections
1132 and 1144 of this title] shall take effect on the date of the
enactment of this Act [Aug. 10, 1993].
"(2) Plan amendments not required until january 1, 1994. - Any
amendment to a plan required to be made by an amendment made by
this section shall not be required to be made before the first plan
year beginning on or after January 1, 1994, if -
"(A) during the period after the date before the date of the
enactment of this Act and before such first plan year, the plan
is operated in accordance with the requirements of the amendments
made by this section, and
"(B) such plan amendment applies retroactively to the period
after the date before the date of the enactment of this Act and
before such first plan year.
A plan shall not be treated as failing to be operated in accordance
with the provisions of the plan merely because it operates in
accordance with this paragraph."
EFFECTIVE DATE OF 1990 AMENDMENT
Section 12012(e) of Pub. L. 101-508 provided that: "The
amendments made by this section [amending this section and sections
1082, 1103, 1108, and 1132 of this title] shall apply to qualified
transfers under section 420 of the Internal Revenue Code of 1986
[26 U.S.C. 420] made after the date of the enactment of this Act
[Nov. 5, 1990]."
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by section 7881(b)(5)(A) of Pub. L. 101-239 effective,
except as otherwise provided, as if included in the provision of
the Pension Protection Act, Pub. L. 100-203, Secs. 9302-9346, to
which such amendment relates, see section 7882 of Pub. L. 101-239,
set out as a note under section 401 of Title 26, Internal Revenue
Code.
Amendment by section 7894(b)(2) of Pub. L. 101-239 effective,
except as otherwise provided, as if originally included in the
provision of the Employee Retirement Income Security Act of 1974,
Pub. L. 93-406, to which such amendment relates, see section
7894(i) of Pub. L. 101-239, set out as a note under section 1002 of
this title.
EFFECTIVE DATE OF 1987 AMENDMENT
Section 9304(d) of Pub. L. 100-203, as amended by Pub. L. 101-
239, title VII, Sec. 7881(b)(5)(C), Dec. 19, 1989, 103 Stat. 2438,
provided that the amendment made by that section is effective with
respect to plan years beginning after Dec. 31, 1987.
REGULATIONS
Pub. L. 108-218, title I, Sec. 103(c), Apr. 10, 2004, 118 Stat.
604, provided that: "The Secretary of Labor shall, not later than 1
year after the date of the enactment of this Act [Apr. 10, 2004],
issue regulations (including a model notice) necessary to implement
the amendments made by this section [amending this section and
section 1132 of this title]."
Secretary authorized, effective Sept. 2, 1974, to promulgate
regulations wherever provisions of this subchapter call for the
promulgation of regulations, see section 1031 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JULY 30, 2002
For provisions directing that if any amendment made by section
306(b) of Pub. L. 107-204 requires an amendment to any plan, such
plan amendment shall not be required to be made before the first
plan year beginning on or after July 30, 2002, see section
7244(b)(3) of Title 15, Commerce and Trade.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1998
For provisions directing that if any amendments made by subtitle
D [Secs. 1401-1465] of title I of Pub. L. 104-188 require an
amendment to any plan or annuity contract, such amendment shall not
be required to be made before the first day of the first plan year
beginning on or after Jan. 1, 1998, see section 1465 of Pub. L. 104-
188, set out as a note under section 401 of Title 26, Internal
Revenue Code.
(!1) See References in Text note below.