Notes on 29 U.S.C. § 1132 : US Code - Notes

Search Notes on 29 U.S.C. § 1132 : US Code - Notes

(Pub. L. 93-406, title I, Sec. 502, Sept. 2, 1974, 88 Stat. 891;
Pub. L. 96-364, title III, Sec. 306(b), Sept. 26, 1980, 94 Stat.
1295; Pub. L. 99-272, title X, Sec. 10002(b), Apr. 7, 1986, 100
Stat. 231; Pub. L. 100-203, title IX, Secs. 9342(c), 9344, Dec. 22,
1987, 101 Stat. 1330-372, 1330-373; Pub. L. 101-239, title II, Sec.
2101(a), (b), title VII, Secs. 7881(b)(5)(B), (j)(2), (3),
7891(a)(1), 7894(f)(1), Dec. 19, 1989, 103 Stat. 2123, 2438, 2442,
2445, 2450; Pub. L. 101-508, title XII, Sec. 12012(d)(2), Nov. 5,
1990, 104 Stat. 1388-573; Pub. L. 103-66, title IV, Sec. 4301(c)(1)-
(3), Aug. 10, 1993, 107 Stat. 376; Pub. L. 103-401, Secs. 2, 3,
Oct. 22, 1994, 108 Stat. 4172; Pub. L. 103-465, title VII, Sec.
761(a)(9)(B)(ii), Dec. 8, 1994, 108 Stat. 5033; Pub. L. 104-191,
title I, Sec. 101(b), (e)(2), Aug. 21, 1996, 110 Stat. 1951, 1952;
Pub. L. 104-204, title VI, Sec. 603(b)(3)(E), Sept. 26, 1996, 110
Stat. 2938; Pub. L. 105-34, title XV, Sec. 1503(c)(2)(B), (d)(7),
Aug. 5, 1997, 111 Stat. 1062; Pub. L. 107-204, title III, Sec.
306(b)(3), July 30, 2002, 116 Stat. 783; Pub. L. 108-218, title I,
Secs. 102(d), 103(b), 104(a)(2), Apr. 10, 2004, 118 Stat. 602, 603,
606.)
REFERENCES IN TEXT
Section 405(a) of title 26, referred to in subsec. (b)(1), was
repealed by Pub. L. 98-369, div. A, title IV, Sec. 491(a), July 18,
1984, 98 Stat. 848.
Paragraphs (1) and (4) of section 1166 of this title, referred to
in subsec. (c)(1), were redesignated as pars. (1) and (4) of
section 1166(a) of this title by Pub. L. 101-239, title VII, Sec.
7891(d)(1)(A)(ii)(I), Dec. 19, 1989, 103 Stat. 2445.
Section 1021(b)(4) of this title, referred to in subsec. (c)(2),
was redesignated section 1021(b)(1) of this title by Pub. L. 105-
34, title XV, Sec. 1503(a), Aug. 5, 1997, 111 Stat. 1061.
Section 1320b-14 of title 42, referred to in subsec. (c)(8), was
repealed by Pub. L. 104-226, Sec. 1(a), Oct. 2, 1996, 110 Stat.
3033, and a new section 1320b-14 of title 42, which does not
contain a subsec. (c)(8), was enacted by Pub. L. 106-554, Sec.
1(a)(6) [title IX, Sec. 911(a)(1)], Dec. 21, 2000, 114 Stat. 2763,
2763A-583.
This chapter, referred to in subsec. (k), was in the original
"this Act", meaning Pub. L. 93-406, known as the Employee
Retirement Income Security Act of 1974. Titles I, III, and IV of
such Act are classified principally to this chapter. For complete
classification of this Act to the Code, see Short Title note set
out under section 1001 of this title and Tables.
CODIFICATION
Another section 306(b)(3) of Pub. L. 107-204 is classified to
section 7244(b)(3) of Title 15, Commerce and Trade.
AMENDMENTS
2004 - Subsec. (c)(1). Pub. L. 108-218, Sec. 103(b), substituted
", section 1021(e)(1) of this title, or section 1021(f) of this
title" for "or section 1021(e)(1) of this title".
Subsec. (c)(3). Pub. L. 108-218, Sec. 102(d), inserted "or who
fails to meet the requirements of section 1082(d)(12)(E) of this
title with respect to any person" after "1021(e)(2) of this title
with respect to any person".
Subsec. (c)(4). Pub. L. 108-218, Sec. 104(a)(2), amended par. (4)
generally. Prior to amendment, par. (4) read as follows: "The
Secretary may assess a civil penalty of not more than $1,000 for
each violation by any person of section 1021(f)(1) of this title."
2002 - Subsec. (a)(6). Pub. L. 107-204, Sec. 306(b)(3)(A),
substituted "(5), (6), or (7)" for "(5), or (6)".
Subsec. (c)(7), (8). Pub. L. 107-204, Sec. 306(b)(3)(B), (C),
added par. (7) and redesignated former par. (7) as (8).
1997 - Subsec. (a)(6). Pub. L. 105-34, Sec. 1503(d)(7),
substituted "(5), or (6)" for "or (5)".
Subsec. (c)(6), (7). Pub. L. 105-34, Sec. 1503(c)(2)(B), added
par. (6) and redesignated former par. (6) as (7).
1996 - Subsec. (a)(6). Pub. L. 104-191, Sec. 101(e)(2)(A)(i),
substituted "under paragraph (2), (4), or (5) of subsection (c) of
this section or under subsection (i) or (l) of this section" for
"under subsection (c)(2) or (i) or (l) of this section".
Subsec. (b)(3). 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(b), added par. (3).
Subsec. (c)(1). Pub. L. 104-191, Sec. 101(e)(2)(B), inserted at
end "For purposes of this paragraph, each violation described in
subparagraph (A) with respect to any single participant, and each
violation described in subparagraph (B) with respect to any single
participant or beneficiary, shall be treated as a separate
violation."
Subsec. (c)(4) to (6). Pub. L. 104-191, Sec. 101(e)(2)(A)(ii),
struck out "For purposes of this paragraph, each violation
described in subparagraph (A) with respect to any single
participant, and each violation described in subparagraph (B) with
respect to any single participant or beneficiary, shall be treated
as a separate violation. The Secretary and" after "section
1021(f)(1) of this title.", redesignated "the Secretary of Health
and Human Services shall maintain such ongoing consultation as may
be necessary and appropriate to coordinate enforcement under this
subsection with enforcement under section 1320b-14(c)(8) of title
42." as par. (6) and inserted "The Secretary and" before "the
Secretary of Health and Human Services", and added par. (5).
1994 - Subsec. (a)(9). Pub. L. 103-401, Sec. 2, added par. (9).
Subsec. (l)(3)(B). Pub. L. 103-401, Sec. 3, inserted "(or to
provide the relief ordered pursuant to subsection (a)(9) of this
section)" after "to restore all losses to the plan".
Subsec. (m). Pub. L. 103-465 added subsec. (m).
1993 - Subsec. (a)(7), (8). Pub. L. 103-66, Sec. 4301(c)(1),
added pars. (7) and (8).
Subsec. (c)(4). Pub. L. 103-66, Sec. 4301(c)(2), added par. (4).
Subsec. (e)(1). Pub. L. 103-66, Sec. 4301(c)(3), substituted in
first sentence "fiduciary, or any person referred to in section
1021(f)(1) of this title" for "or fiduciary" and in second sentence
"paragraphs (1)(B) and (7) of subsection (a)" for "subsection
(a)(1)(B)".
1990 - Subsec. (c)(1). Pub. L. 101-508, Sec. 12012(d)(2)(A),
inserted "or section 1021(e)(1) of this title" after "section 1166
of this title".
Subsec. (c)(3). Pub. L. 101-508, Sec. 12012(d)(2)(B), inserted
"or who fails to meet the requirements of section 1021(e)(2) of
this title with respect to any person" after first reference to
"beneficiary" and "or to such person" after second reference to
"beneficiary".
1989 - Subsec. (a)(6). Pub. L. 101-239, Sec. 7881(j)(2),
substituted "subsection (c)(2) or (i)" for "subsection (i)".
Pub. L. 101-239, Sec. 2101(b), inserted "or (l)" after
"subsection (i)".
Subsec. (b)(1). Pub. L. 101-239, Sec. 7894(f)(1), substituted
"respect" for "respct" before "to a violation" in introductory
provisions.
Pub. L. 101-239, Sec. 7891(a)(1), substituted "Internal Revenue
Code of 1986" for "Internal Revenue Code of 1954", which for
purposes of codification was translated as "title 26" thus
requiring no change in text.
Subsec. (c)(2). Pub. L. 101-239, Sec. 7881(j)(3), inserted
"against any plan administrator" after "civil penalty" and
substituted "such plan administrator's" for "a plan
administrator's".
Subsec. (c)(3). Pub. L. 101-239, Sec. 7881(b)(5)(B), added par.
(3).
Subsec. (g)(2). Pub. L. 101-239, Sec. 7891(a)(1), substituted
"Internal Revenue Code of 1986" for "Internal Revenue Code of
1954", which for purposes of codification was translated as "title
26" thus requiring no change in text.
Subsec. (l). Pub. L. 101-239, Sec. 2101(a), added subsec. (l).
1987 - Subsec. (c). Pub. L. 100-203, Sec. 9342(c), designated
existing provision as par. (1), redesignated as cls. (A) and (B)
former cls. (1) and (2), and added par. (2).
Subsec. (i). Pub. L. 100-203, Sec. 9344, amended second sentence
generally. Prior to amendment, second sentence read as follows:
"The amount of such penalty may not exceed 5 percent of the amount
involved (as defined in section 4975(f)(4) of title 26); except
that if the transaction is not corrected (in such manner as the
Secretary shall prescribe by regulation, which regulations shall be
consistent with section 4975(f)(5) of title 26) within 90 days
after notice from the Secretary (or such longer period as the
Secretary may permit), such penalty may be in an amount not more
than 100 percent of the amount involved."
1986 - Subsec. (c). Pub. L. 99-272 inserted "(1) who fails to
meet the requirements of paragraph (1) or (4) of section 1166 of
this title with respect to a participant or beneficiary, or (2)".
1980 - Subsec. (b). Pub. L. 96-364, Sec. 306(b)(1), redesignated
existing provisions as par. (1)(A) and (B) and added par. (2).
Subsec. (g). Pub. L. 96-364, Sec. 306(b)(2), redesignated
existing provisions as par. (1), inserted exception for actions
under paragraph (2), and added par. (2).
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by section 103(b) of Pub. L. 108-218 applicable to plan
years beginning after Dec. 31, 2004, see section 103(d) of Pub. L.
108-218, set out as a note under section 1021 of this title.
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 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 by 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 a note under section 1181 of this title.
EFFECTIVE DATE OF 1994 AMENDMENTS
Amendment by Pub. L. 103-465 applicable to plan years beginning
after Dec. 31, 1994, see section 761(b)(1) of Pub. L. 103-465, set
out as a note under section 1056 of this title.
Section 5 of Pub. L. 103-401 provided that: "The amendments made
by this Act [amending this section] shall apply to any legal
proceeding pending, or brought, on or after May 31, 1993."
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-508 applicable to qualified transfers
under section 420 of title 26 made after Nov. 5, 1990, see section
12012(e) of Pub. L. 101-508, set out as a note under section 1021
of this title.
EFFECTIVE DATE OF 1989 AMENDMENT
Section 2101(c) of Pub. L. 101-239 provided that: "The amendments
made by this section [amending this section] shall apply to any
breach of fiduciary responsibility or other violation occurring on
or after the date of the enactment of this Act [Dec. 19, 1989]."
Amendment by section 7881(b)(5)(B), (j)(2), (3) 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 7891(a)(1) of Pub. L. 101-239 effective,
except as otherwise provided, as if included in the provision of
the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment
relates, see section 7891(f) of Pub. L. 101-239, set out as a note
under section 1002 of this title.
Amendment by section 7894(f)(1) 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 9342(d) of Pub. L. 100-203 provided that:
"(1) In general. - The amendments made by this section [amending
this section and sections 1023, 1024, and 1113 of this title] shall
apply with respect to reports required to be filed after December
31, 1987.
"(2) Regulations. - The Secretary of Labor shall issue the
regulations required to carry out the amendments made by subsection
(c) [amending this section] not later than January 1, 1989."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-272 applicable to plan years beginning on
or after July 1, 1986, with special rule for collective bargaining
agreements, see section 10002(d) of Pub. L. 99-272, set out as an
Effective Date note under section 1161 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96-364 effective Sept. 26, 1980, except as
specifically provided, see section 1461(e) of this title.
REGULATIONS
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.
EFFECT OF PUB. L. 103-401 ON OTHER PROVISIONS
Section 4 of Pub. L. 103-401 provided that: "Nothing in this Act
[amending this section and enacting provisions set out as notes
under this section and section 1001 of this title] shall be
construed to limit the legal standing of individuals to bring a
civil action as participants or beneficiaries under section 502(a)
of the Employee Retirement Income Security Act of 1974 (29 U.S.C.
1132(a)), and nothing in this Act shall affect the
responsibilities, obligations, or duties imposed upon fiduciaries
by title I of the Employee Retirement Income Security Act of 1974
[this subchapter]."
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, 1994
For provisions setting forth circumstances under which any
amendment to a plan required to be made by an amendment made by
section 4301 of Pub. L. 103-66 shall not be required to be made
before the first plan year beginning on or after Jan. 1, 1994, see
section 4301(d) of Pub. L. 103-66, set out as an Effective Date of
1993 Amendment note under section 1021 of this title.
(!1) So in original. Probably should be "subtitle".
(!2) See References in Text note below.