ERISA/DOL & US Treasury Cross Reference Table for Retirement Plans

The Employee Retirement Income Security Act of 1974 (ERISA) was enacted by congress to help stop mismanagement and abuse of private pensions systems.  They want to ensure the soundness of employee benefit plans.   ERISA regulates employee benefit plans through the tax code (26 U.S.C) and the labor code (29 U.S.C.).

Title 29 (Labor Codes) can be confusing because the sections numbers do not line up with the section numbers in the original Act.    This is due because when ERISA was passed, many Labor codes had already been enacted into law.  For example ERISA section 101 are found in Title section 1021.

Due to this, we have provided a cross reference table to quickly and easily find either the ERISA section number or the Title 29 section number.  The complete table shows the section headings as well as sub-headings of what is included in the section.  There is also a Quick Reference table which shows just the headings of the Section along with the cross reference of ERISA and Title 29. 

Links have been provided to the Cornell Law School Legal information Institute.   If you would like the website which contains the most current and historical versions of Title 29 (ERISA), go to the Government Printing Office (www.gpo.gov) which has the official U.S. Government online database.

 

Current through January 3, 2012 - Pub. L. 112-90
Click here for the Quick Reference Guide

TITLE 29 - LABOR
CHAPTER 18 - EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM

SUBCHAPTER I - PROTECTION OF EMPLOYEE BENEFIT RIGHTS

SUBTITLE A - GENERAL PROVISIONS

ERISA 2

29 USC 1001

Congressional 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.

[Not part of ERISA]

29 USC 1001a

Additional Congressional findings and declaration of policy.
(a) Effects of multiemployer pension plans.
(b) Modification of multiemployer plan termination insurance provisions and replacement of program.
(c) Policy.

[Not part of ERISA]

29 USC 1001b

Findings and declaration of policy.
(a) Findings.
(b) Additional findings.
(c) 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.
(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) Cross references.

ERISA 102

29 USC 1022

Summary plan description.

ERISA 103

29 USC 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.

ERISA 104

29 USC 1024

Filing and furnishing of information.
(a) Filing of annual report, plan description, summary plan description, and modifications and changes 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 105

29 USC 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.
(d) Repealed. Pub. L. 109-280, Title V, § 508(a)(2)(A), Aug. 17, 2006, 120 Stat. 951

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.
(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 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.
(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 204

29 USC 1054

Benefit accrual requirements.
(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) Cross reference.

ERISA 205

29 USC 1055

Requirement of joint and survivor annuity and preretirement survivor annuity.
(a) Required contents for applicable plans.
(b) Applicable plans.
(c) Plans meeting requirements of section.
(d) "Qualified joint and 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 206

29 USC 1056

Form and payment of benefits.
(a) Commencement date for payment of benefits.
(b) Decrease in plan benefits by reason of increases in benefit levels under Social Security Act or Railroad Retirement Act of 1937.
(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.

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.
(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.

ERISA 211

29 USC 1061

Effective dates.

PART 3 - FUNDING

ERISA 301

29 USC 1081

Coverage.

ERISA 302

29 USC 1082

Minimum participation standards.

ERISA 303

29 USC 1083

Minimum vesting standards.
(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 304

29 USC 1084

Benefit accrual requirements.
(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) Cross reference.

ERISA 305

29 USC 1085

Requirement of joint and survivor annuity and preretirement survivor annuity.
(a) Required contents for applicable plans.
(b) Applicable plans.
(c) Plans meeting requirements of section.
(d) "Qualified joint and 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 306

29 USC 1085a

Form and payment of benefits.
(a) Commencement date for payment of benefits.
(b) Decrease in plan benefits by reason of increases in benefit levels under Social Security Act or Railroad Retirement Act of 1937.
(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.

ERISA 307

29 USC 1085b

Repealed. Pub. L. 109-280, Title I, § 107(d), Aug. 17, 2006, 120 Stat. 820.

ERISA 308

29 USC 1086

Mergers and consolidations of plans or transfers of plan assets.

ERISA 301

29 USC 1081

Recordkeeping and reporting requirements.

ERISA 302

29 USC 1082

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.

ERISA 303

29 USC 1083

Effective dates.

PART 4 - FIDUCIARY RESPONSIBILITY

ERISA 401

29 USC 1101

Coverage.
(a) Scope of coverage.
(b) Securities or policies deemed to be included in plan assets.
(c) Clarification of application of ERISA to insurance company general accounts.

ERISA 402

29 USC 1102

Establishment of plan.
(a) Named fiduciaries.
(b) Requisite features of plan.
(c) Optional features of plan.

ERISA 403

29 USC 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 404

29 USC 1104

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.

ERISA 405

29 USC 1105

Liability for breach of 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 406

29 USC 1106

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 407

29 USC 1107

Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans.
(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 408

29 USC 1108

Exemptions from prohibited transactions.
(a) Grant of exemptions.
(b) Enumeration of transactions exempted from section 1106 prohibitions.
(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.

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.
(a) Conviction or imprisonment.
(b) Penalty.
(c) Definitions.
(d) Salary of person barred from employee benefit plan office during appeal of conviction.

ERISA 412

29 USC 1112

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 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.
(a) Persons empowered to bring a civil action.
(b) Plans qualified under Internal Revenue Code; maintenance of actions involving delinquent contributions.
(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 503

29 USC 1133

Claims procedure.

ERISA 504

29 USC 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.

ERISA 505

29 USC 1135

Regulations.

ERISA 506

29 USC 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 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.
(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 513

29 USC 1143

Research, studies, and reports.
(a) Authorization to undertake research and surveys.
(b) Omitted.
(c) Cooperation with Congress.

[Not part of ERISA]

29 USC 1143a

Studies by Comptroller General.
(1) In general.
(2) Access to books, documents, etc.
(3) Definitions.
(4) Effective date.

ERISA 514

29 USC 1144

Other 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.

[Not part of ERISA]

29 USC 1144A

Delinquent contributions.

ERISA 515

29 USC 1145

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 516

29 USC 1146

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.