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18 U.S.C. § 1027 — False statements and concealment of facts in relation to documents required by the Employee Retirement Income Security Act of 1974
Federal law — U.S. Code and appendices · legal_authorities
Whoever, in any document required by title I of the Employee Retirement Income Security Act of 1974 (as amended from time to time) to be published, or kept as part of the records of any employee welfare benefit plan or employee pension benefit plan, or certified to the administrator of any such plan, makes any false statement or representation of fact, knowing it to be false, or knowingly conceals, covers up, or fails to disclose any fact the disclosure of which is required by such title or is necessary to verify, explain, clarify or check for accuracy and completeness any report required by such title to be published or any information required by such title to be certified, shall be fined under this title, or imprisoned not more than five years, or both.
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Source file: Laws/federal/codes/united-states-code/title-18/section-1027-false-statements-and-concealment-of-facts-in-relation-to-documents-requi--5fb40de61f.md
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Source location: Title 18, Chapter 47, § 1027; chapter-047-fraud-and-false-statements.md
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Whoever, in any document required by title I of the Employee Retirement Income Security Act of 1974 (as amended from time to time) to be published, or kept as part of the records of any employee welfare benefit plan or employee pension benefit plan, or certified to the administrator of any such plan, makes any false statement or representation of fact, knowing it to be false, or knowingly conceals, covers up, or fails to disclose any fact the disclosure of which is required by such title or is necessary to verify, explain, clarify or check for accuracy and completeness any report required by such title to be published or any information required by such title to be certified, shall be fined under this title, or imprisoned not more than five years, or both.
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Federal law — U.S. Code and appendices · legal_authorities
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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Benefit plans as affecting interstate commerce and the Federal taxing power** The Congress finds that the growth in size, scope, and numbers of employee benefit plans in recent years has been rapid and substantial; that the operational scope and economic impact of such plans is increasingly interstate; that the continued well-being and security of millions of employees and their dependents are directly affected by these plans; that they are affected with a national public interest; that they have become an important factor affecting the stability of employment and the successful development of industrial relations; that they have become an important factor in commerce because of the interstate character of their activities, and of the activities of their participants, and the employers, employee organizations, and other entities by which they are established or maintained; that a large volume of the activities of such plans are carried on by means of the mails and instrumentalities of interstate commerce; that owing to the lack of employee information and adequate safeguards concerning their operation, it is desirable in the interests of employees and their beneficiaries, and to provide for the general welfare and the free flow of commerce, that disclosure be made and safeguards be provided with respect to the establishment, operation, and administration of such plans; that they substantially affect the revenues of the United States because they are afforded preferential Federal tax treatment; that despite the enormous growth in such plans many employees with long years of employment are losing anticipated retirement benefits owing to the lack of vesting provisions in such plans; that owing to the inadequacy of current minimum standards, the soundness and stabilit
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Service for predecessor employer** For purposes of this part—
(1) in any case in which the employer maintains a plan of a predecessor employer, service for such predecessor shall be treated as service for the employer, and
(2) in any case in which the employer maintains a plan which is not the plan maintained by a predecessor employer, service for such predecessor shall, to the extent provided in regulations prescribed by the Secretary, be treated as service for the employer.
**(b) Employees of controlled group of corporations**
(1) **In general** — For purposes of sections 401, 408(k), 408(p), 410, 411, 415, and 416, all employees of all corporations which are members of a controlled group of corporations (within the meaning of section 1563(a), determined without regard to section 1563(a)(4) and (e)(3)(C)) shall be treated as employed by a single employer. With respect to a plan adopted by more than one such corporation, the applicable limitations provided by section 404(a) shall be determined as if all such employers were a single employer, and allocated to each employer in accordance with regulations prescribed by the Secretary.
(2) **Special rules for applying family attribution** — For purposes of applying the attribution rules under section 1563 with respect to paragraph (1), the following rules apply:
(A) Community property laws shall be disregarded for purposes of determining ownership.
(B) Except as provided by the Secretary, stock of an individual not attributed under section 1563(e)(5) to such individual’s spouse shall not be attributed to such spouse by reason of the combined application of paragraphs (1) and (6)(A) of section 1563(e).
(C) Except as provided by the Secretary, in the case of stock in different corporations that is attribut
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Federal law — U.S. Code and appendices · legal_authorities
Page 310
TITLE 18—CRIMES AND CRIMINAL PROCEDURE
§ 1027
HISTORICAL AND REVISION NOTES
Based on section 1150c(a) of title 12, U.S.C., 1940 ed.,
Banks and Banking (Dec. 20, 1944, ch. 623, § 4(a), 58 Stat.
837).
Words ‘‘of Agriculture’’ were inserted after ‘‘Sec-
retary’’ for reasons of identification.
Words ‘‘upon conviction thereof’’ were omitted as
surplusage, since punishment can not be imposed until
after conviction.
Other changes were made in phraseology without
change of substance.
Editorial Notes
AMENDMENTS
1994—Pub. L. 103–322 substituted ‘‘fined under this
title’’ for ‘‘fined not more than $1,000’’.
§ 1027. False statements and concealment of facts
in relation to documents required by the Em-
ployee Retirement Income Security Act of
1974
Whoever, in any document required by title I
of the Employee Retirement Income Security
Act of 1974 (as amended from time to time) to be
published, or kept as part of the records of any
employee welfare benefit plan or employee pen-
sion benefit plan, or certified to the adminis-
trator of any such plan, makes any false state-
ment or representation of fact, knowing it to be
false, or knowingly conceals, covers up, or fails
to disclose any fact the disclosure of which is re-
quired by such title or is necessary to verify, ex-
plain, clarify or check for accuracy and com-
pleteness any report required by such title to be
published or any information required by such
title to be certified, shall be fined under this
title, or imprisoned not more than five years, or
both.
(Added Pub. L. 87–420, § 17(c), Mar. 20, 1962, 76
Stat. 42; amended Pub. L. 93–406, title I,
§ 112(a)(2)(B)(i), (ii), formerly § 111(a)(2)(B)(i), (ii),
Sept.
2,
1974,
88
Stat.
851,
renumbered
§ 112(a)(2)(B)(i), (ii), Pub. L. 117–32
Source: Supplied 2024 U.S. Code historical extraction · 18 U.S.C. § 1027
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